The Dept. of Labor (DOL) has just issued regulations that will make it easier for small businesses to provide retirement savings plans to their workers. Final regs regarding association retirement plans (ARPs) will allow small businesses to band together to offer 401(k) and other defined contribution plans to their employees. ARPs could be offered by associations of employers in a local, state or multistate metropolitan area; employers that are part of a specific industry (nationwide); or professional employer organizations. Sole proprietors and their families would also be permitted to participate in ARPs. The final regs will become effective on Sept. 30, 2019.