The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 is the most expansive piece of retirement legislation since 2006. It aims to increase retirement security through numerous provisions. Key provisions include allowing small businesses to band together to offer retirement plans through pooled employer plans, increasing the auto-enrollment contribution limit, and providing tax credits to small businesses that establish new retirement plans. The Act also expands access to plans, provides more flexibility around plan rules and types, and encourages earlier retirement savings. Employers should review the Act's provisions and their plans with advisors to determine any necessary changes or opportunities.