Michael Gorman

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Latest Posts › Multiple Employer Plan (MEP)

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DOL Updates Form 5500 for PEPs and MEPs; No Decision Yet on Group of Plan Issues

The US Department of Labor (DOL) issued a final regulation (Final Rule) on December 29, 2021, updating the 2021 Form 5500 to reflect certain statutory changes included in the Setting Every Community Up for Retirement...more

1/24/2022 / American Rescue Plan Act of 2021 , Department of Labor (DOL) , Employee Benefits , Employee Retirement Income Security Act (ERISA) , Final Rules , Form 5500 , Multiple Employer Plan (MEP) , Retirement Plan , SECURE Act

VAPPs in Vogue: Increased Flexibility Breathes Life into a Longstanding Multiemployer Pension Plan Design

Although variable annuity pension plan (VAPP) designs have been permissible for decades, they have not yet seen widespread adoption—particularly in the Taft-Hartley multiemployer plan space. This post provides a brief...more

12/8/2021 / Defined Benefit Plans , Employee Benefits , Multi-Employer Pensions , Multiple Employer Plan (MEP) , Pension Schemes , Pensions , Retirement Plan

SECURE Act Increases Access to Retirement Plans with 'Pooled Employer Plans'

For more than seven years now, policymakers and taxpayers have clamored for Congress to change the law to permit “open” multiple employer plans (MEPs) – that is, retirement plans that are adopted by multiple unrelated...more

12/27/2019 / Employee Retirement Income Security Act (ERISA) , Multiple Employer Plan (MEP) , Retirement Plan , SECURE Act

Multiple Changes for Multiple Employer Plans

While the Setting Every Community Up for Retirement Enhancement Act (the SECURE Act) and its promise of truly open multiple employer plans (MEPs) sat with the Senate this summer, the US Department of Labor (DOL) and Internal...more

10/11/2019 / Department of Labor (DOL) , IRS , Multiple Employer Plan (MEP) , Retirement Plan

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