; table of contents. Title I—Expanding Coverage and Increasing Retirement Savings Sec. 101. Expanding automatic enrollment in retirement plans. Sec. 102. Modification of credit for small employer pension plan startup costs. Sec. 103. Simplification and increase in Saver’s Credit. Sec. 104. Enhancement of 403 (b) plans. Sec. 105. Increase in age for required beginning date for mandatory distributions. Sec. 106. Deferral of tax for certain sales of employer stock to employee stock ownership plan sponsored by S corporation. Sec. 107. Indexing IRA catch-up limit. Sec. 108. Higher catch-up limit to apply at age 60. Sec. 109. Multiple employer 403 (b) plans. Sec. 110. Treatment of student loan payments as elective deferrals for purposes of matching contributions. Sec. 111. Application of credit for small employer pension plan startup costs to employers which join an existing plan. Sec. 112. Military spouse retirement plan eligibility credit for small employers. Sec. 113. Small immediate financial incentives for contributing to a plan. Sec. 114. Safe harbor for corrections of employee elective deferral failures. Sec. 115. One-year reduction in period of service requirement for long-term, part-time workers. Sec. 116. Governmental pension plans may include certain firefighters, emergency medical technicians, and paramedics. Title II—Preservation of Income Sec. 201. Remove required minimum distribution barriers for life annuities. Sec. 202. Qualifying longevity annuity contracts. Sec. 203. Insurance-dedicated exchange-traded funds. Title III—Simplification and Clarification of Retirement Plan Rules Sec. 301. Recovery of retirement plan overpayments. Sec. 302. Reduction in excise tax on certain accumulations in qualified retirement plans. Sec. 303. Performance benchmarks 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.