Use these materials to help design legislative or regulatory proposals and inform retirement plan practices to improve lower- and moderate-income workers’ retirement security.

The Retirement Reform Group (RRG) is an informal, nonpartisan working group of more than 100 active and retired employee benefits lawyers focused on strengthening retirement security for lower- and moderate-income workers. As RRG members develop solutions, it is equally important to share our ideas with policymakers and other stakeholders working toward reforms. In this Solutions Library, we invite you to explore our research, analysis, and presentations.

These materials provide background and suggestions for practices and policy solutions for Individual Retirement Accounts (IRAs), defined contribution plans, and defined benefit plans to improve outcomes for workers, especially those with lower- and moderate-income levels. We also welcome questions, collaboration ideas, and discussion.

Research and Analysis

Disparities Affecting Lower- and Moderate-Income Workers’ Retirement Savings–Creating an Incubator for Reform Proposals

Cynthia A. Van Bogaert, published in New York University Review of Employee Benefits and Executive Compensation 2025, Publisher Matthew Bender

• Explains the Retirement Reform Group and its work
• Provides examples of problems affecting lower- and moderate-income workers’ ability to save
• Offers numerous ideas and potential approaches to address these problems

Pooled Employer Plans: Big Plans for Small Businesses Regulation RIN 1210-AC10, Comment Letter #30 to the U.S. Department of Labor filed 9/29/2025

Cynthia A. Van Bogaert, David Certner, J.S. “Chris” Christie, Israel Goldowitz, Rhona S. Lyons, Joyce A. Mader, Jeffery Mandell, Bruce J. McNeil, Susan B. Niver, Maria O’Brien, Andrew L. Oringer, Bruce D. Pingree, David A. Pratt, Robert F. Schatz

• Discusses concerns about the lack of resources for small employers to understand the issues and risks involved in the proposed PEP safe harbor
• Describes the need to avoid conflicts of interest and to protect ERISA rights for workers