(Photo: Shutterstock) The retirement industry and business media alike have taken notice of the Pooled Employer Plan (PEP) and how it will change the retirement landscape. But to better understand PEPs and its impact on employers, administrative staff, and auditors, it’s important to understand how PEPs first came to be. The PEP was created out of changes made in the SECURE Act which eliminated the Unified Plan Rule, better known as the “one bad apple” rule, for Multiple Employer Plans (MEPs).
