EBP2339. MEPs, PEPs and Group Filings under the SECURE Act

Multiple employer plans are not new. However, the SECURE Act changed many rules associated with multiple employer plans to facilitate the adoption and use of such plans. SECURE also created a new type of plan, the pooled employer plan, and created a new mechanism for single employers to file their form 5500s on a group basis.

Learning Objectives:

• Interpret the changes made to the multiple employer plan rules, including the repeal of the so-called "one bad apple" rule.
• Assess the new type of plan that can be maintained by more than one employer, the Pooled Employer plan, and the requirements to be a Pooled Plan provider who can sponsor such a plan.
• Evaluate the new Form 5500 group filing procedure.