News & Analysis as of

Benefit Plan Sponsors Multiple Employer Plan (MEP) Department of Labor (DOL)

Patterson Belknap Webb & Tyler LLP

Pooled Employer Plans: DOL Issues New Interpretive Guidance and Tips for Employers

On July 29, 2025, the Department of Labor (the “DOL”) published limited interpretive guidance regarding pooled employer plans, or “PEPs,” in the Federal Register (the “New Guidance”). Although PEPs are available to all sizes...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Changes to 5500 reflect PEP requirements

The Department of Labor’s Employee Benefits Security Administration (EBSA) released their final revisions to the Form 5500 and the Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan for the 2021 plan...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Gambling against an audit is a bad bet

I love Las Vegas and the last two times I was there; I didn’t gamble a nickel. I hate gambling because I hate to lose. For me, getting up in the morning is a big enough gamble. A lot of plan sponsors gamble when they...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

I’ve seen how this story played out

As everyone is gearing for the January 1, 2021 implementation of pooled employer plans (PEPs), I keep on insisting that this won’t be the game-changer that everyone hopes. I think PEPs are a great idea, it finally...more

Eversheds Sutherland (US) LLP

Videocast: Asset management regulation in 2020 videocast series – DOL: What’s ahead

Over the next year, the Department of Labor (DOL) will likely be issuing guidance in a number of areas that could impact asset managers and financial services companies. In this Bottom Line videocast, Carol McClarnon and...more

Schwabe, Williamson & Wyatt PC

New Retirement Plan Legislation Enacted Into Law

On December 20, 2019, federal legislation approving spending limits for the 2020 fiscal year was signed into law. Included in the legislation is the Setting Every Community Up for Retirement Enhancement Act of 2019 (the...more

Faegre Drinker Biddle & Reath LLP

DOL’s Final Rule on Association Retirement Plans: What It Means for the Retirement Industry

The DOL’s newly released final regulation on “Association Retirement Plans” (ARPs) will make it easier for groups and associations of employers to jointly sponsor a combined 401(k) or other defined contribution plan. (These...more

Holland & Knight LLP

DOL Publishes Final Rule on Association Retirement Plans and Other Multiple-Employer Plans

Holland & Knight LLP on

• The U.S. Department of Labor (DOL) has published its Final Rule clarifying the circumstances under which an employer group or association or a professional employer organization (PEO) could sponsor a multiple-employer...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Rosenbaum Law Firm Review - July 2018

Mistakes An Employer Needs To Avoid When Starting A 401(k) Plan. It's important to get off the right foot. I'm a firm believer that you need to get off on the right foot if you start something new. Otherwise, you have a...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Open MEPs will eventually rise again

Multiple employer plans (MEPs) are a topic that many plan providers talk about, but don’t really know what’s allowed and what’s not. A multiple employer plan is a plan where unrelated employers adopt a plan and it should...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Massachusetts proposes a MEP and why it’s a bad idea

After Vermont decided to proceed with sponsoring an open multiple employer plan (MEP), legislation proposed would make Massachusetts the second state to sponsor a 401(k) MEP. Prior to May 2012, we had a decent market for...more

K&L Gates LLP

An Overview of Legal, Regulatory and Plan Design Considerations for States

K&L Gates LLP on

Americans are facing a retirement crisis. The foundation for building a secure retirement — Social Security, employer-provided pensions, and personal savings — has been weakened because most private sector companies no longer...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

States get DOL approval for IRAs, but what about MEPs?

The Department of Labor (DOL) issued a final rule providing states with a safe harbor under which they can create programs that require employers to establish payroll-deduction IRAs for employees. I would say that’s a...more

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