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US S4154

US S4154
Simplifying Small Business Retirement Savings Act


summary

Introduced
05/05/2022
In Committee
05/05/2022
Crossed Over
Passed
Dead
01/03/2023

Introduced Session

117th Congress

Bill Summary

A BILL To provide better access to retirement plans through small businesses.

AI Summary

This bill aims to provide better access to retirement plans for small businesses. It makes two key changes: 1) It amends the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 to allow audits of a group of retirement plans to relate only to each individual plan, rather than requiring all plans in the group to be audited together. This provides more flexibility for small businesses participating in these plans. 2) It modifies the requirements for pooled employer plans (PEPs) under the Employee Retirement Income Security Act (ERISA) to allow a named fiduciary, other than the employer, to be responsible for collecting contributions to the plan and implementing procedures to do so. This is intended to simplify the administration of these plans for small businesses. Additionally, the bill requires the Secretary of Labor to conduct a study on the PEP industry and provide periodic reports to Congress with recommendations on how these plans can be improved to better serve and protect retirement plan participants.

Committee Categories

Health and Social Services

Sponsors (2)

Last Action

Read twice and referred to the Committee on Health, Education, Labor, and Pensions. (on 05/05/2022)

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