; (2) the percentage of the employer’s workforce that is eligible to participate in such plan; (3) the percentage of employees who actually participated in the plan; (4) a comparison of the annual compensation of employees eligible to participate in such plan with the annual compensation of employees not eligible to participate in the plan; and (5) any other information, as the Secretary determines appropriate. . (d) Treasury regulations and guidance The Secretary of the Treasury, in consultation with the Secretary of Labor, shall issue such regulations or guidance as are necessary— (1) to assist plans in taking appropriate corrective actions when employees that are not part of a select group of management or highly compensated employees (as defined in the guidance issued pursuant to section 3(a)) are found to be participating in such plans; and (2) to clarify the treatment of the consequences for purposes of the Internal Revenue Code of 1986 of the Secretary of Labor's guidance on plan corrective actions so that employees who are not part of the select group described in paragraph (1) are not adversely affected, including guidance on actions which plan sponsors should take with respect to participants in such plans who have already made the maximum permissible contributions under qualified plans. 4. Disclosure of nonqualified deferred compensation on Form W–2 Not later than 6 months after the date of the enactment of this Act and effective for taxable year 2020, the Secretary of the Treasury (or the Secretary's delegate) shall— (1) revise the Form W–2 to require reporting of amounts deferred under a nonqualified deferred compensation plan in box 12; and (2) amend the regulations under sections 6051(a)(13) and 6041(g) of the Internal Revenue Code of 1986 to make the reporting of such deferrals under such sections mandatory. For purposes of the preceding sentence, the term nonqualified deferred compensation plan has the meaning given such term in section 409A(b)(2) of the Internal Revenue Code of 1986.