Sec. 102. 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 amending subsection
(g)to read as follows: An annual report under this section for a plan year shall include— with respect to any plan to which section 210(a) applies (including a pooled employer plan), a list of participating employers and a good faith estimate of the percentage of total contributions made by such participating employers during 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 plan described in section 210(a) that covers fewer than 1,000 participants, but only if no single participating employer has 100 or more participants covered by the plan. . The amendments made by this section shall apply to annual reports for plan years beginning after December 31, 2019.
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