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Untangling the SECURE Act’s Retirement Plans—PEPs, ARPs, and MEPs

Over the past six months, Congress and the Department of Labor have created new ways to structure workplace retirement plans. The new plan structures are respectively called Pooled Employer Plans (PEPs) and Association Retirement Plans (ARPs). These new plan structures permit, to varying degrees, the employees of more than one employer to participate in a single retirement plan. Both structures build off years of discussion regarding the potential for multiple employer plans (MEPs) to expand access to and coverage under the retirement system.

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