Introduction to Pooled Employer Plans
Author: Klaralee R. Charlton
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
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.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN cardPublication Date: October 2025
Designed For
Attorneys, CPAs, and Enrolled Agents.
Topics Covered
- History and Origin of Multiple Employer Retirment Plans
- Differences among MEPs, PEPs, and DCGs
- Third Party Administrators
- Changes Initiated by the SECURE Act & Proposed Future Changes
- Part-Time Worker Expanded Participation
- Small Business Planning Opportunities & Reminders
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
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
