; and (ii) by adding and certain younger employees after employees ; and (B) in paragraph (3)— (i) by striking Paragraph (1)(B) and inserting Paragraph (1) , and (ii) by striking section 401(k)(2)(D)(ii) and inserting section 401(k)(2)(D) . (3) Opinion of independent qualified public accountant Section 104(a)(2) of such Act ( 29 U.S.C. 1024(a)(2) ) is amended by adding at the end the following: (C) For purposes of this paragraph and the last sentence of section 103(a)(3)(A), with respect to a pension plan in which at least one employee participates solely by reason of section 202(c)(1)(A), no employee participating in such plan solely by reason of section 202(c)(1)(A) shall be treated as a participant until the date that is 5 years after the date on which the first such employee first becomes a participant in such plan. . (b) Internal Revenue Code of 1986 (1) Age 18 Clauses (i) and (ii) of section 401(k)(2)(D) of the Internal Revenue Code of 1986 are amended to read as follows: (i) the period permitted under section 410(a)(1), determined— (I) without regard to subparagraph (B)(i) thereof, and (II) by substituting 18 for 21 in subparagraph (A)(i) thereof, or (ii) subject to the provisions of paragraph (15), the first of 2 consecutive 12-month periods during each of which the employee has at least 500 hours of service, provided that the employee has satisfied the requirements of section 410(a)(1)(A)(i) (without regard to clause (i)(II) of this subparagraph). . (2) Conforming amendments The Internal Revenue Code of 1986 is amended— (A) in section 401(k)(15)— (i) in the paragraph heading, by adding and certain younger workers after workers ; and (ii) in subparagraph (B)— (I) in clauses (i) and (ii), by striking (2)(D)(ii) each place it appears and inserting (2)(D) ; (II) in clause (i), by striking 202(c)(1)(B) and inserting 202(c)(1) ; and (III) in clause (iv), striking paragraph (2)(D)(ii) and inserting clauses (i)(II) and (ii) of paragraph (2)(D)