Introduction to Pooled Employer Plans (Completed)

Date: Monday, September 26, 2022
Instructor: Klaralee R. Charlton
Begin Time:  12:00pm Pacific Time
1:00pm Mountain Time
2:00pm Central Time
3:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

As employers attempt to attract talent in a tight labor market, expanding benefits such as retirement planning saving opportunities may be crucial. However, small businesses may struggle with justifying the cost of implementing these opportunities. Pooled Employer Plans, also known as Multi-Employer Plans, allow unrelated businesses to participate in a single retirement savings structure managed by a third party. By outsourcing and consolidating the fiduciary obligations related to offering a retirement plan, businesses can reduce costs and potential liability. This course will provide an overview of Pooled Employer Plans, their application, and how you can advise clients interested in joining one of these plans.

Who Should Attend
Attorneys, CPAs, and Enrolled Agents.

Topics Covered

  • Legislative history and justification behind the implementation of Pooled Employer Plans
  • Summary of the requirements to join a Pooled Employer Plan
  • Explanations of the costs and benefits to employers who join a Pooled Employer Plan
  • Description of the start-up procedures and ongoing reporting obligations of a Pooled Employer Plan
  • Planning ideas for small businesses seeking to offer retirement plans to their employees

Learning Objectives

  • Describe the background of Pooled Employer Plans and the justification for these plans compared to traditional retirement opportunities
  • Recognize how to explain the requirements for an employer to join a Pooled Employer Plan
  • Recognize and analyze the potential benefits of a Pooled Employer Plan in comparison to more traditional retirement opportunities
  • Identify how to recommend retirement plan opportunities to small business clients


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites

Advance Preparation

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