Section 101 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) amended the Employee Retirement Income Security Act of 1974 (ERISA) to include a pooled employer plan as a type of single employer pension benefit plan, and granted the Secretary authority to issue such guidance as the Secretary determines appropriate to carry out the purposes of the new provisions.  This action will explore the need for regulatory or other guidance regarding implementation of the ERISA amendments in section 101 of the SECURE Act.  The Department of Labor’s Employee Benefits Security Administration intends to start by consulting with a diverse set of stakeholders, including employers and employees and their representatives and retirement plan service and investment providers, to explore areas where regulatory or other guidance would facilitate establishment and operation of pooled employer plans.  This project will take into account recently enacted section 344 of SECURE 2.0 Act of 2022, which requires the Secretary of Labor to conduct a study on the pooled employer plan industry and, not later than 5 years after the date of enactment, submit to Congress a report on the findings of the study, including recommendations on how pooled employer plans can be improved, through legislation, to serve and protect retirement plan participants.