Review & Report to Congress Relating to Reporting & Disclosure Requirements

Review and report to Congress relating to reporting and disclosure requirements – Multi-agency deadline 12/29/2025. With combined efforts, The Treasury Department, DOL, and Pension Benefit Guaranty Corporation (PBGC) are ordered to evaluate recording and disclosure requirements for pension plans as soon as attainable after execution of this Act. These agencies are to make suggestions to Congress to streamline, standardize, and enhance provisions.

Applicable plans: 401(a), 401(k) and 403(b) and 401(a) defined benefit plans