Sec. 6. SIMPLE 401(k) parity for additional nonelective employer contributions
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401(k) parity for additional nonelective employer contributions Section 401(k)(11)(B) of such Code is amended by adding at the end the following new clause: An arrangement shall not be treated as failing to meet the requirements of this subparagraph merely because under such arrangement the employer makes, in addition to any other contribution under this subparagraph, nonelective contributions of not more than 10 percent of compensation for each employee who is eligible to participate in the arrangement and who has at least $5,000 of compensation from the employer for the year. . The amendment made by this section shall apply to plan years beginning after December 31, 2015.