(ii) Notice of election period The requirements of this paragraph shall not be treated as met with respect to any year unless the employer notifies each employee eligible to participate, within a reasonable period of time before the beginning of such year (and, for the first year the employee is so eligible, a reasonable period of time before the first day such employee is so eligible), of— (I) the opportunity to elect to have contributions made, or to be treated as so electing, under clause (i)(I), or (ii), of subparagraph (A), (II) the opportunity to elect not to have payroll deduction contributions made or to have such contributions made at a different percentage or in a different amount, and (III) the opportunity under subparagraph (A)(iii) to modify the manner in which such amounts are invested for such year. The employer shall provide such notice in paper form or, if the employee so elects, in electronic form. (C) Eligibility requirements (i) In general The requirements of this paragraph shall not be treated as met with respect to an automatic IRA arrangement facilitated by the employer unless all employees of the employer are eligible to participate in the arrangement. (ii) Certain exclusions The following employees may be excluded from consideration in determining whether the requirements of this paragraph are met: (I) Individuals less than 18 years old Any employee who has not attained age 18. (II) Certain other employees Any employee described in section 410(b)(3). (III) Service requirements Any employee who has not completed at least 3 months of service with the employer facilitating the arrangement. (iii) Special rules for controlled groups For purposes of this subparagraph, all eligible employees of an employer need not be eligible to participate in the same arrangement. For purposes of this clause, the term employer shall include all employers treated as a single employer under subsection (b), (c), (m), or (o) of section 414. (iv) Automatic IRAs for non-employees The Secretary shall by regulation