Introduction to Pooled Employer Plans
Date: Tuesday, October 14, 2025
Instructor: Klaralee R. Charlton
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
As employers seek to attract and retain talent in a competitive labor market, expanding employee benefits—such as retirement savings opportunities—has become increasingly important. However, small businesses may face challenges in justifying the costs and administrative burden associated with offering such benefits. Pooled Employer Plans (PEPs), also referred to as Multi-Employer Plans, offer a solution by allowing unrelated businesses to participate in a single retirement savings structure. These plans are typically managed by third-party administrators (TPAs), who play a critical role in overseeing day-to-day operations, ensuring regulatory compliance, and consolidating fiduciary responsibilities. By outsourcing these complex tasks, businesses can reduce both costs and potential liability. This course will provide an overview of Pooled Employer Plans, examine the essential functions of third-party administrators, and explore how to effectively advise clients considering participation in these plans.
Who Should Attend
Attorneys, CPAs, and Enrolled Agents.
Topics Covered
- History and evolution of multiple employer retirement plans
- Understanding MEPs, PEPs, DCGs, and Taft-Hartley plans
- Establishing and participating in pooled employer plans
- Costs, benefits, and compliance considerations for employers
- Impact of the SECURE Act and future legislative changes
Learning Objectives
- Describe the background of Pooled Employer Plans and the justification for these plans compared to traditional retirement opportunities
- 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
- Identify the average cost of the annual Form 5500 filing
- Identify the first state to pass legislation establishing a MEP
- Identify the plan created by the SECURE Act of 2019, that has a goal to reduce audit requirements (and costs) by combining multiple plans in a single Form 5500
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
