; etc. Title I—Expanding and Preserving Retirement Savings Sec. 101. Multiple employer plans; pooled employer plans. Sec. 102. Rules relating to election of safe harbor 401(k) status. Sec. 103. Certain taxable non-tuition fellowship and stipend payments treated as compensation for IRA purposes. Sec. 104. Repeal of maximum age for traditional IRA contributions. Sec. 105. Qualified employer plans prohibited from making loans through credit cards and other similar arrangements. Sec. 106. Portability of lifetime income investments. Sec. 107. Treatment of custodial accounts on termination of section 403(b) plans. Sec. 108. Clarification of retirement income account rules relating to church-controlled organizations. Sec. 109. Increase in 10 percent cap for automatic enrollment safe harbor after 1st plan year. Sec. 110. Increase in credit limitation for small employer pension plan startup costs. Sec. 111. Small employer automatic enrollment credit. Sec. 112. Exemption from required minimum distribution rules for individuals with certain account balances. Sec. 113. Elective deferrals by members of the Ready Reserve of a reserve component of the Armed Forces. Title II—Administrative Improvements Sec. 201. Plan adopted by filing due date for year may be treated as in effect as of close of year. Sec. 202. Modification of nondiscrimination rules to protect older, longer service participants. Sec. 203. Fiduciary safe harbor for selection of lifetime income provider. Sec. 204. Disclosure regarding lifetime income. Sec. 205. Modification of PBGC premiums for CSEC plans. Title III—Other Savings Provisions Sec. 301. Expansion of section 529 plans. Sec. 302. Penalty-free withdrawals from retirement plans for individuals in case of birth of child or adoption. Title IV—Budgetary Effects Sec. 401. Budgetary effects. I Expanding and Preserving Retirement Savings 101. Multiple employer plans