Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), 29 U.S.C. § 1002 (enacted Dec. 20, 2019; effective Dec. 31, 2020) - creates "open" or "pooled employer plans" allowing unaffiliated employers to buy interests in a single, defined contribution plan like a 401(k), administered by a financial institution or other provider a fiduciary of the plan.
Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1001 - establishes employee benefit plan regulations under federal law, preempting state laws covering benefit and retirement plans.
Lexis Practice Advisor, Retirement Plans
Ronald J. Cooke, ERISA Practice & Procedure (2019 update) (Westlaw)
RIA Pension & Benefits Library (Westlaw)
401(k) Handbook Newsletter (Westlaw)
Employee Benefits Handbook: Part II. Replacement Income - Retirement (Westlaw)