the Federal Employees Retirement System. Sec. 304. Limit on teaching compensation of retired judges. Sec. 305. General provisions relating to magistrate judges of the Tax Court. Sec. 306. Life insurance for magistrate judges of the tax court age 65 or older. Sec. 307. Retirement and annuity program. Sec. 308. Provisions for recall. Title IV—Other Benefits Sec. 401. Benefits provided to volunteer firefighters and emergency medical responders. Title V—Revenue Provisions Sec. 501. Modifications of required distribution rules for defined contribution accounts and plans. Sec. 502. Increase in penalty for failure to file. Sec. 503. Increased penalties for failure to file retirement plan returns. Sec. 504. Increase information sharing to administer excise taxes. I Expanding and Preserving Retirement Savings 101. Multiple employer plans