Retirement Plan Simplification and Enhancement Act of 2013

[AI summary unavailable — showing source text] Retirement Plan Simplification and Enhancement Act of 2013 - Amends the Internal Revenue Code (IRC) to repeal the 10% cap on the qualified percentage of an employee's compensation as the standard for an employer's contribution to an automatic cash or deferred contribution arrangement under the alternative method for meeting nondiscrimination requirements. Prescribes criteria for an alternative method for qualified secure deferral arrangements (under a qualified profit-sharing or stock bonus plan, a rural cooperative plan, or a "pre-ERISA" money purchase plan established before enactment of the Employee Retirement Income Security Act of 1974 [ERISA]) to meet the nondiscrimination requirement that the actual deferral percentage for eligible highly compensated employees for the plan year bears a relationship, meeting specified criteria, to the actual deferral percentage for all other eligible employees for the preceding plan year. Allows an eligible employer a secure deferral arrangement credit against the income tax of 10% of all contributions under a secure deferral arrangement made during the plan year by or on behalf of employees other than highly compensated employees. …