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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.