"Many of the tasks assigned to them will be familiar to [pooled plan providers (PPPs)] from their experience with prototype plans, but others will not, such as adjudicating claims disputes, approving qualified domestic relations orders, and tracking credit for vesting service.... [T]he mandated assumptions [for disclosure of annuity estimates] may yield results so approximate as to be useless, if not seriously misleading.... [E]mployers [should] make sure that they track part-timers' hours in order to identify those who may have to be offered participation [starting in 2024].... [W]ithdrawals [for childbirth or adoption expenses] may be repaid to an IRA (or, in some cases, to the defined contribution plan from which they were taken), in which case they will be treated as having been rolled over (and therefore not subject to income tax)."  MORE >>