29 U.S.C. § 1193c — Report to Congress on emergency savings accounts

whether the amount of the dollar limitation under section 1193(d)(1)(A) of this title is sufficient;

whether the limitation on the contribution rate under section 1193(d)(2)(A) of this title is appropriate; and

the extent to which plan sponsors offer such accounts and participants participate in such accounts and the resulting impact on participant^* retirement savings, including the impact on retirement savings leakage and the effect of such accounts on retirement plan participation by low- and moderate-income households; and