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Why a PEP Can Be a Better Option for Retirement Planning 

November 2, 2025

When it comes to retirement planning, small businesses often face a challenge: offering a competitive 401(k) plan without being buried in administrative work, fiduciary liability, and high costs. That’s where SBAM’s Pooled Employer Plan (PEP) comes into play. Created by the SECURE Act of 2019, PEPs allow multiple unrelated employers to participate in one professionally managed retirement plan. The result? A solution that can be better for both employers and employees. 

Benefits for Employers 

1. Reduced Administrative Burden 
A Pooled Plan Provider (PPP) handles most of the day-to-day responsibilities such as compliance, testing, government filings, and participant communication. This relieves employers of complex and time-consuming tasks. 

2. Lower Costs 
By pooling resources, employers gain access to economies of scale. Plan administration, recordkeeping, and investment management fees are spread across many participants, often lowering costs compared to running a standalone 401(k). 

3. Less Fiduciary Risk 
The PPP assumes most fiduciary responsibilities, reducing the employer’s legal and financial exposure if errors occur within the plan. 

4. Ability to Compete for Talent 
Small and midsize employers can offer a retirement plan that rivals those of larger corporations—without the complexity—helping them recruit and retain top employees. 

Benefits for Employees 

1. Lower Fees, More Savings 
Because PEPs spread costs across a large group, participants often benefit from lower fees. Over time, this means more of their contributions remain invested and growing. 

2. Stronger Investment Options 
PEPs typically provide access to institutional-grade investment choices, which aren’t always available in small standalone plans. 

3. Stability and Compliance 
Centralized plan management reduces the likelihood of compliance errors, giving employees confidence that their retirement savings are well protected. 

4. Greater Access 
Workers at smaller companies that may not have offered a retirement plan before now gain the opportunity to save for their futures in a tax-advantaged way. 

The Bottom Line 

A Pooled Employer Plan offers cost efficiency, reduced risk, and professional plan management while also delivering better savings opportunities for employees. For many small and mid-sized businesses, it’s a smarter way to provide a retirement benefit without the heavy administrative lift. 

As retirement readiness becomes a bigger priority for workers, PEPs represent an innovative way for businesses to step up and offer a meaningful, competitive benefit—without going it alone. 

Request a proposal at sbam.org/retirement

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