of the Internal Revenue Code of 1986 (as added by section 3). (b) Reports (1) Interim report Not later than 365 days after the date of the enactment of this Act, the Comptroller General of the United States shall provide a report to Congress containing an analysis of the results of the study under subsection (a). Such report shall contain— (A) an analysis of the effects of the safe harbor on— (i) whether plan sponsors opted to incorporate changes to their benefit design