MEMPHIS, Tenn.--(BUSINESS WIRE)--American Trust, a leading, full-service provider of retirement solutions to small- and mid-sized plan sponsors, has partnered with TAG Resources ("TAG") to introduce a Pooled Employer Plan ("PEP"), allowing small, unrelated companies to pool their resources and provide a workplace retirement plan benefit to their employees. Small employers are often harnessed by the administrative costs and fiduciary risks associated with offering a workplace retirement benefit