Sec. 202. Pooled employer and multiple employer plan reporting
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Section 103 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1023 ) is amended— in subsection (a)(1)(B), by striking applicable subsections (d), (e), and
(f)and inserting applicable subsections (d), (e), (f), and
(g); and by adding at the end the following: An annual report under this section for a plan year shall include— with respect to any pooled employer plan or other pension plan maintained by more than one employer (other than a multiemployer plan), a list of participating employers and a good faith estimate of the percentage of the total contributions made, or expected to be made, by each such participating employer for the plan year, and with respect to a pooled employer plan, the identifying information for the person designated under the terms of the plan as the pooled plan provider. . Section 104(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1024(a) ) is amended by striking paragraph (2)(A) and inserting the following: With respect to annual reports required to be filed with the Secretary under this part, the Secretary may by regulation prescribe simplified annual reports for any pension plan that— covers fewer than 100 participants, or is a pooled employer plan (as defined in section 3(43)) that covers fewer than 1,000 participants but only if no single participating employer has more than 100 participants covered by the plan. . The amendments made by this section shall apply to annual reports for plan years beginning after December 31, 2014.
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