for asset allocation funds. Sec. 304. Review and report to the Congress relating to reporting and disclosure requirements. Sec. 305. Eliminating unnecessary plan requirements related to unenrolled participants. Sec. 306. Retirement savings lost and found. Sec. 307. Exemption from required minimum distribution rules for individuals with certain account balances. Sec. 308. Expansion of Employee Plans Compliance Resolution System. Sec. 309. Eliminate the first day of the month requirement for governmental section 457(b) plans. Sec. 310. One-time election for qualified charitable distribution to split-interest entity