# 115-hr-4524: Retirement Plan Simplification and Enhancement Act of 2017

115-hr-4524, Retirement Plan Simplification and Enhancement Act of 2017, is a 115th Congress bill sponsored by Rep. Neal, Richard E. [D-MA-1] (D-MA); status Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-4524
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-4524
- Congress: 115
- Title: Retirement Plan Simplification and Enhancement Act of 2017
- Status: Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Introduced: 2017-12-01
- Sponsor: Rep. Neal, Richard E. [D-MA-1] (D-MA)
- Cosponsors: 0
- Policy area: Labor and Employment
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Retirement Plan Simplification and Enhancement Act of 2017 This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify requirements and tax provisions regarding retirement plans. With respect to employer-provided retirement plans, the bill modifies requirements regarding: automatic enrollment; coverage rules for long-term, part-time workers; employer contributions; the timing for adopting a qualified retirement plan; correcting errors; financial incentives for contributing to a plan; the portability of lifetime income and managed account investment options; distribution options; notices and disclosures to participants; interest rates for defined benefit plans; and due dates for employer pension contributions. The bill also: repeals the maximum age for traditional Individual Retirement Account (IRA) contributions, modifies the rollover options that are available to nonspouse beneficiaries, increases the age at which participants are required to begin taking distributions, exempts participants with retirement plan balances that do not exceed $250,000 from the required minimum distribution rules, expands tax credits for small employers that adopt certain retirement plans, makes the saver's tax credit available on Form 1040-EZ, modifies the required minimum distribution requirements for life annuities, modifies the requirements for qualifying longevity annuity contracts, modifies the rules for fiduciaries who make economically targeted investments, and establishes an Office of the Participant and Plan Sponsor Advocate within the Internal Revenue Service.

## Related bills

- 115-hr-7164: To add Ireland to the E-3 nonimmigrant visa program.
- 115-hr-7100: To add Ireland to the E-3 nonimmigrant visa program.
- 115-hr-6954: To provide for the carriage of certain television broadcast stations, and for other purposes.
- 115-hr-6933: Equal Treatment of Public Servants Act of 2018
- 115-hr-6753: Strengthening the Health Care Fraud Prevention Task Force Act of 2018
- 115-hr-6614: Lowell Observatory Conveyance Act

## Sources
- [115-hr-4524 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/4524)

## Related
- [115-hr-7164: To add Ireland to the E-3 nonimmigrant visa program.](https://policyrisk.com/legislation/115-hr-7164)
- [115-hr-7100: To add Ireland to the E-3 nonimmigrant visa program.](https://policyrisk.com/legislation/115-hr-7100)
- [115-hr-6954: To provide for the carriage of certain television broadcast stations, and for o…](https://policyrisk.com/legislation/115-hr-6954)
- [115-hr-6933: Equal Treatment of Public Servants Act of 2018](https://policyrisk.com/legislation/115-hr-6933)
- [115-hr-6753: Strengthening the Health Care Fraud Prevention Task Force Act of 2018](https://policyrisk.com/legislation/115-hr-6753)
- [115-hr-6614: Lowell Observatory Conveyance Act](https://policyrisk.com/legislation/115-hr-6614)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-4524 (as of 2025-11-18).