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