as of close of year. Sec. 202. Combined annual report for group of plans. Sec. 203. Disclosure regarding lifetime income. Sec. 204. Fiduciary safe harbor for selection of lifetime income provider. Sec. 205. Modification of nondiscrimination rules to protect older, longer service participants. Title III—Other benefits Sec. 301. Benefits provided to volunteer firefighters and emergency medical responders. Sec. 302. Expansion of section 529 plans. Title IV—Revenue provisions Sec. 401. Modifications of required distribution rules for designated beneficiaries. Sec. 402. Increase in penalty for failure to file. Sec. 403. Increased penalties for failure to file retirement plan returns. Sec. 404. Increase information sharing to administer excise taxes. I Expanding and preserving retirement savings 101. Increase in 10 percent cap for automatic enrollment safe harbor after 1st plan year (a) In general Section 401(k)(13)(C)(iii) of the Internal Revenue Code of 1986 is amended by striking does not exceed 10 percent and inserting does not exceed 15 percent (10 percent during the period described in subclause (I)) . (b) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2019. 102. Rules relating to election of safe harbor 401(k) status (a) Limitation of annual safe harbor notice to matching contribution plans (1) In general Subparagraph (A) of section 401(k)(12) of the Internal Revenue Code of 1986 is amended by striking if such arrangement and all that follows and inserting “if such arrangement— (i) meets the contribution requirements of subparagraph (B) and the notice requirements of subparagraph (D), or (ii) meets the contribution requirements of subparagraph (C). . (2) Automatic contribution arrangements Subparagraph (B) of section 401(k)(13) of such Code is amended by striking means and all that follows and inserting “means a cash or deferred arrangement— (A) which is described in subparagraph (D)(i)(I) and meets the applicable requirements of subparagraphs (C)