By John G. Rogers, Institutional Consultant, Graystone Consulting, a business of Morgan Stanley
12月20日，《玛雅吧2APP》签署成为法律, 2019 as part of the year-end spending bill. 随着退休人员寿命的延长，《玛雅吧2APP》努力提高401(k)计划和个人退休账户的福利. It also helps Qualified Employer Plans provide benefits for their employees.
By now, 许多企业主都知道《玛雅吧2APP》对他们的个人储蓄意味着什么, 包括修改与要求的最低分配和继承的个人退休账户相关的规则. However, 在经历了应对全球流行病和努力维持业务生存的充满挑战的一年之后, 小企业主可能还没有机会解释该法案对他们的公司和员工意味着什么.
《玛雅吧2APP》和其他相关的政府指导可以改变雇主赞助的退休计划的管理方式，并解决小企业主在赞助退休计划时面临的许多挑战. Your employees are likely experiencing increased financial stress. 更有效的退休计划管理可以帮助小企业改善员工的退休结果.
Employees are Stressed and It’s Impacting Their Productivity
In a survey of 1,000 full-time employees, the Financial Health Network finds widespread evidence of financial fragility. 财务状况是员工最大的压力来源:58%的人说他们的财务状况给他们带来了压力, more than their work situation (51%), health issues (45%) or family issues (44%). This is true for employees at all income levels, even higher wage-earners. Fifty-two percent of employees with household income of more than $100,000 per year said that finances cause them stress.
Financial stress impacts performance at work. 近五分之四(78%)的财务压力大的员工表示，他们被工作压力分散了注意力. Employers have an opportunity to reduce employee stress related to finances, improve retention and engagement, 并通过提供全面的财务健康福利，使他们的组织在市场上脱颖而出.
Employees are Looking to Employers for Solutions
调查发现，四分之三的员工(74%)表示，财务健康福利对雇主来说很重要, 而60%的受访员工表示，如果雇主提供财务健康福利，帮助他们更好地管理财务，他们更有可能留在工作岗位上.
小企业主认识到为员工提供退休计划以帮助他们为未来储蓄是很重要的. 他们也知道，高质量的退休计划可以帮助吸引和留住有价值的人才，因为他们的业务持续增长.
However, 管理一项有效的计划是复杂的，根据法律，赞助退休计划的雇主是受托人，对雇员的照顾负责. Fortunately, 《玛雅吧官网》和相关的政府指导使雇主更容易赞助退休计划.
Pooled Retirement Plans May Benefit Small Business Owners
不像大公司有广泛的资源来帮助管理他们的401(k)计划背后的行政和信托风险, 小企业主专注于这些重要责任的资源和时间往往是有限的. Yet small businesses still have the same regulatory obligations as larger organizations.
汇集退休计划为小企业提供了一个联合起来的机会，利用他们的集体购买力与服务提供商合作，减轻计划的行政负担. Prior to the SECURE Act and other related government guidance, 在何种情况下，企业可以联合起来赞助一项计划，目前尚不清楚. Now, 有明确的规则允许一组企业在一个共同的关系下联合起来，并外包一些行政和信托责任.
通过集中计划外包管理和受托责任的好处
A Pooled Plan is designed with intent to increase efficiencies, reduce burdens on employers, manage costs more effectively, and help improve retirement outcomes for the employees. 外判责任有助减轻玛雅吧官网的行政及受托负担，方法如下:
•提供额外的专业知识-玛雅吧官网可以依靠经验丰富的专业人士，为计划行政服务和投资管理提供量身定制的知识和技能.
•帮助节省时间——通过委派计划管理职责，企业主可以腾出宝贵的时间来专注于建立业务.
•降低风险-雇主可以将部分风险转移给指定受托人以及相关的计划受托人任务.
• Potentially reducing costs – Under certain plan structures, small businesses may benefit from cost reductions due to economies of scale.
The Bottom Line
《玛雅吧2APP》和相关的政府指导可以使小企业更容易管理雇主赞助的退休计划. SBAM正在研究各种可以使其成员受益的集合计划结构. Learn more at vnid2.chinave.net/retirement.