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RETIREMENT PLAN DEVELOPMENTS
DOL Finalizes Pooled Plan Provider Registration
Requirements
The U.S. Department of Labor (DOL) finalized registration
requirements for pooled plan providers offering pooled employer plans through its final regulation,
which became effective on November 16, 2020. Beginning on
January 1, 2021, the Setting Every Community Up for Retirement
Enhancement Act of 2019 (SECURE Act) authorizes newly permitted
pooled plan providers to begin offering pooled employer plans. The
pooled plan provider is named fiduciary for a pooled employer plan
and is responsible for performing most administrative and fiduciary
functions for the plan. Pooled plan providers are required to
register with both the DOL and the U.S. Department of the Treasury