II 116th CONGRESS 1st Session S. 1011 IN THE SENATE OF THE UNITED STATES April 3, 2019 Mr. Cotton (for himself, Mr. Young , and Mr. Jones ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the requirements for multiple employer plans, and for other purposes.