). (VI) A qualified pension, profit-sharing, or stock bonus plan described in section 401 of the Internal Revenue Code of 1986. (VII) An individual retirement account, as defined in section 408(a) of the Internal Revenue Code of 1986. (VIII) A tax credit employee stock ownership plan, as defined in section 409(a) of the Internal Revenue Code of 1986. 109. Reports to Congress (a) In general In accordance with subsection (b), the Secretary of the Treasury, in consultation with the Secretary of Commerce, the Secretary of State, the Secretary of Defense, the Assistant to the President for National Security Affairs, and the Director of National Intelligence, shall submit to Congress a report on, for the period covered by the report— (1) the extent of mitigation and elimination of the conditions described in section 2(b)