automatic contribution plan or arrangement. For purposes of this subsection, the term employer shall include all employers treated as a single employer under subsection (b), (c), (m), or (o) of section 414. (D) Entry dates Rules similar to the rules of section 410(a)(4) shall apply with respect to employees who have satisfied the age and service requirements referenced in subparagraph (B) and who are otherwise entitled to participate in a plan or arrangement. (E) Automatic IRAs for non-employees The Secretary shall by regulation or other guidance provide for making available automatic IRAs to individuals who provide services that do not constitute employment. (4) Contribution requirements (A) In general The requirements of this paragraph shall be treated as met if, under the plan or arrangement, each employee eligible to participate in the plan or arrangement is treated as having elected to have the employer make elective contributions in an amount equal to the qualified percentage of compensation. (B) Election out The election treated as having been made under subparagraph (A) shall cease to apply with respect to any employee if such employee makes an affirmative election— (i) not to have such contributions made, or (ii) to make elective contributions at a level specified in such affirmative election. (C) Qualified percentage For purposes of this paragraph, and except as provided in subparagraph (D)(i), the term qualified percentage means, with respect to any employee, any percentage determined under the plan or arrangement if such percentage is applied uniformly, does not exceed 15 percent (10 percent during the period described in clause (i)), and is at least— (i) 6 percent during the period beginning on the date on which the first elective contribution described in subparagraph (A) is made with respect to such employee and ending on the last day of the first plan year which begins after such date, (ii) 7 percent during the first plan year following the plan year described in clause (i), (iii) 8 percent