Amendments relating to setting every community up for retirement enhancement act of 2019

(a) Technical amendments (1) Amendments relating to section 103 (A) Section 401(k)(12)(G) of the Internal Revenue Code of 1986 is amended by striking the requirements under subparagraph (A)(i) and inserting the contribution requirements under subparagraph (B) or (C). (B) Section 401(k)(13)(D)(iv) of such Code is amended by striking and (F) and inserting and (G). (C) Section 401(m)(12) of such Code is amended by striking and at the end of subparagraph (A), by redesignating subparagraph (B) as subparagraph (C), and by inserting after subparagraph (A) (as so amended) the following new subparagraph: (B) meets the notice requirements of subsection (k)(13)(E), and. (2) Amendment relating to section 112 Section 401(k)(15)(B)(i)(II) of such Code is amended by striking subsection (m)(2) and inserting paragraphs (2), (11), and (12) of subsection (m). (3) Amendment relating to section 114 Section 401(a)(9)(C)(iii) of such Code is amended by striking employee to whom clause (i)(II) applies and inserting employee (other than an employee to whom clause (i)(II) does not apply by reason of clause (ii)). (4) Amendment relating to section 116 Section 4973(b) of such Code is amended by adding at the end of the flush matter the following: Such term shall not include any designated nondeductible contribution (as defined in subparagraph (C) of section 408(o)(2)) which does not exceed the nondeductible limit under subparagraph (B) thereof by reason of an election under section 408(o)(5).. (5) Effective date The amendments made by this subsection shall take effect as if included in the section of the Setting Every Community Up for Retirement Enhancement Act of 2019 to which the amendment relates. (b) Clerical amendments (1) Section 408(o)(5)(A) of such Code is amended by striking subsection (b) and inserting section 219(b). (2) Section 72(t)(2)(H)(vi)(IV) of such Code is amended by striking 403(b)(7)(A)(ii) and inserting 403(b)(7)(A)(i).