News & Analysis as of

Multiple Employer Plan (MEP) SECURE Act Employee Retirement Income Security Act (ERISA)

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

Faegre Drinker Biddle & Reath LLP

Final Changes Announced to Forms 5500 and 5500-SF

The Department of Labor (DOL) announced that it has finalized, together with the Internal Revenue Service (IRS) and Pension Benefit Guarantee Corporation (PBGC), the third and final round of revisions to the Form 5500 Annual...more

Morgan Lewis - ML Benefits

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

Sullivan & Worcester

Employment & Benefits News and Developments - January 2020

Sullivan & Worcester on

The SECURE Act: What It Is And What It Is NOT - As part of a large year-end piece of legislation, the provisions known as the Setting Every Community Up for Retirement Security Act (the “SECURE Act”) were enacted into...more

Wilson Sonsini Goodrich & Rosati

The SECURE Act Impacts Retirement Plans

The Setting Every Community Up for Retirement Enhancement (SECURE) Act was signed into law late last month and makes significant positive changes impacting retirement plans. Many of the provisions are effective today, so...more

Proskauer - Employee Benefits & Executive...

New Year, New World: A Short Guide to the SECURE Act for Retirement Plan Sponsors and Administrators

The SECURE Act, included as part of the Further Consolidated Appropriations Act, 2020, was signed into law on December 20, 2019. This new law contains many significant changes that may impact employer-sponsored benefit plans....more

Burr & Forman

2020 Appropriations Act Contains Significant Retirement Provisions (Secure Act)

Burr & Forman on

On December 20, 2019, President Trump signed the Further Consolidated Appropriations Act, 2020 (the “Appropriations Act”) that includes the “Setting Every Community Up for Retirement Enhancement Act of 2019” (the “SECURE...more

Morgan Lewis

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

Morgan Lewis on

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

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