View Rule

This is a tri-agency Request for Information to develop a public record for purposes of a mandate in section 319 of the SECURE 2.0 Act of 2022, which requires the Secretary of Labor, the Secretary of the Treasury, and the Director of the Pension Benefit Guaranty Corporation to report to Congress on the effectiveness of the reporting and disclosure requirements for retirement plans under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code and make recommendations to consolidate, simplify, standardize, and improve such requirements so as to simplify reporting for, and disclosure from, retirement plans and ensure that plans can furnish and participants and beneficiaries timely receive and better understand the information they need to monitor their plans, plan for retirement, and obtain the benefits they have earned.