; and (ii) by striking the period at the end and inserting , or (iv) in the case of a pooled employer plan, the pooled plan provider. ; and (B) by striking the second paragraph (41). (d) Pooled employer and multiple employer plan reporting (1) Additional information Section 103 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1023 ) is amended— (A) in subsection (a)(1)(B), by striking applicable subsections (d), (e), and (f) and inserting applicable subsections (d), (e), (f), and (g) ; and (B) by amending subsection (g) to read as follows: (g) Additional information with respect to pooled employer and multiple employer plans An annual report under this section for a plan year shall include— (1) with respect to any plan to which section 210(a) applies (including a pooled employer plan), a list of employers in the plan, a good faith estimate of the percentage of total contributions made by such employers during the plan year, and the aggregate account balances attributable to each employer in the plan (determined as the sum of the account balances of the employees of such employer (and the beneficiaries of such employees)); and (2) with respect to a pooled employer plan, the identifying information for the person designated under the terms of the plan as the pooled plan provider. . (2) Simplified annual reports Section 104(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1024(a) ) is amended by striking paragraph (2)(A) and inserting the following: (2) (A) With respect to annual reports required to be filed with the Secretary under this part, the Secretary may by regulation prescribe simplified annual reports for any pension plan that— (i) covers fewer than 100 participants