Pooled Employer Plans (PEPs)
Join a pooled plan. Share the cost. Keep the benefits.
Retirement — Private Sector
About this plan
A Pooled Employer Plan (PEP) allows unrelated employers to join a single 401(k)-type retirement plan managed by a Pooled Plan Provider (PPP). Introduced under the SECURE Act, PEPs reduce costs, simplify administration, and shift fiduciary responsibility to the PPP — making quality retirement benefits accessible to employers of any size.
What's Included
For Employers
A PEP lets you offer a quality 401(k) without bearing the full administrative and fiduciary burden alone. NBS coordinates across participating employers so you can focus on your people.
For Participants
Your employer participates in a Pooled Employer Plan — a shared retirement plan designed to deliver high-quality benefits at lower cost. NBS ensures the plan stays compliant.
IRS Contribution Limits
Annual limits set by the IRS for tax-advantaged retirement contributions.
Elective Deferral Limit
All eligible employees
Age 50+ Catch-Up Contribution
Employees age 50 and older
Available if your plan permits.
Super Catch-Up Contribution
Employees ages 60–63 (SECURE 2.0)
Available if your plan permits.
Maximum Annual Additions
All contributions combined (employer + employee)
Age 50–59 & 64+
$32,500
Base $24,500 + catch-up $8,000
Ages 60–63 (SECURE 2.0)
$35,750
Base $24,500 + super catch-up $11,250
Combined totals assume your plan permits the applicable catch-up.
Catch-up contributions are plan-optional — your plan document governs which are available. Limits updated annually by the IRS. SECURE 2.0 super catch-up (ages 60–63) continues for 2026. View on IRS.gov →
NBS administers more than Pooled Employer Plans (PEPs)
Many employers use NBS across multiple benefit types — consolidating administration simplifies vendor management and gives your employees a consistent experience. You may also be interested in these related plans.
