Compiled by SEMA Editors

Royal Purple will become the official oil of Formula DRIFT.

Royal Purple Named Official Oil of Formula DRIFT

Formula DRIFT has announced a new partnership with Royal Purple, which will become the official oil of Formula DRIFT. As part of the new partnership with Formula DRIFT, Royal Purple will activate at every round, interacting with spectators at the tracks. There will also be entertainment for the FD Livestream in the form of original content produced by Formula DRIFT Media in collaboration with Royal Purple. Royal Purple will also offer a contingency program for the PRO2 category, rewarding drivers who score points while using the lubricants. In addition, Royal Purple will be represented in competition by Dylan Hughes in his Royal Purple/Achilles Tires BMW M3. The 2020 Formula DRIFT Black Magic Pro Championship kicks off April 10–11 on the Streets of Long Beach.

Justin Lofton and Levi Shirley join Pro UTV racers Wayne and Kristen Matlock as Yokohama’s 2020 off-road team.

Yokohama Tire Names Two New Off-Road Drivers for the 2020 Season

Two new drivers are part of Yokohama Tire’s 2020 off-road racing roster. Three-time Mint 400 winner Justin Lofton is Yokohama’s new Trophy Truck driver and Levi Shirley is taking the wheel in the Ultra4 4400 class. Lofton and Shirley join Pro UTV racers Wayne and Kristen Matlock as Yokohama’s 2020 off-road team. Lofton, Shirley and the Matlocks are also part of Team Yokohama—a group of all-star drivers, lifestyle athletes and influencers—and are featured in a new “reveal” video. 

By SEMA Washington, D.C., Staff

On December 20, 2019, the “Setting Every Community Up for Retirement Enhancement Act” (SECURE Act) became federal law. It makes a number of significant changes to U.S. retirement policy by simplifying the process for small businesses to join multiple employer plans by not requiring businesses to be affiliated, increasing tax credits for small businesses adopting a retirement plan, permitting part-time employees to enroll in 401(k) plans, increasing the age when individuals must start withdrawing money from an IRA from 70½ to 72, repealing the age cap on contributing to an IRA (currently 70½) and protecting employers offering annuities from liability if the insurance company administering the plan is not able to make payments.

While many of the SECURE Act provisions are favorable for small businesses and workers, the new law eliminates stretch IRAs, which are an estate planning tool that has allowed individuals to pass their retirement funds to their children, grandchildren or other beneficiaries. The law now limits to 10 years the amount of time individuals inheriting a retirement account have before fully withdrawing funds from the account. It also increases penalties charged to businesses that fail to file retirement plan returns, which will largely impact small businesses.

To learn more about the new law, the Small Business Legislative Council will host a webinar, January 28, at 12:30 p.m. (EST). SEMA is a long-standing SBLC member, so the webinar is free of charge for SEMA-member companies. 

See below for more information about the SECURE Act. Questions? Contact Eric Snyder at erics@sema.org.

SECURE ACT

Major Retirement Plan Changes

Even though the law has been heralded as a major retirement plan law, almost all the retirement related changes are fairly minor.  The one provision that could prove to be important is the open multiple employer plan, better known as a “MEP.” The concept of a MEP is that a group of plans will band together, and by doing so, will enjoy lower plan administration costs, lower investment fees in mutual funds investments, reduced fiduciary responsibility and will no longer be burdened with filing annual IRS forms. The SECURE Act removed two major roadblocks, which in the past, kept small businesses away from joining MEPs. Plan administrators have cast doubts on the ability of a MEP to reduce administrative fees, but it appears the other advantages will prove to be significant. What is not clear is how much flexibility with respect to investments and plan design an employer will have to give up joining a MEP. Some contend that while MEPs may not attract significant numbers of new plans, they are likely to attract a number of existing retirement plans from companies eager to reduce fees, fiduciary liability and some administrative burdens. Many insurance companies, brokerage houses and associations will set up MEPs.  

Other changes include:

• With respect to individuals who attain age 70½ after December 31, 2019, the required beginning age for required minimum distributions (RMDs) from retirement plans and IRAs has been moved back from age 70½ to age 72. This means that people who did not attain age 70½ before December 31, 2019, will be able to postpone taking out RMDs for a year and a half. Congress recognized that life expectancy has increased over the last 60 years, but of course life expectancy has increased more than 1½ years during those years! While this is a welcome change, moving back the required beginning date for taking out distributions from an IRA or a retirement plan by only a year and six months is not all that exciting.
• Starting this year, plan participants can take a penalty-free distribution from a defined contribution plan account (such as a profit-sharing plan or a 401(k) plan) of up to $5,000 within one year after birth or legal adoption of a child, with an option to repay under certain circumstances. It is not clear whether this is a mandatory provision, which a plan must adopt or whether it is up to the employer to decide to allow this type of withdrawal. This new provision takes away the 10% early-withdrawal penalty for this type of withdrawal, but the distribution will still be taxable.
• For plan years beginning after December 31, 2019, the annual safe harbor notice for the 401(k) nonelective safe harbor—this is the 401(k) safe harbor that requires a 3% employer contribution—is eliminated. By making a 3% nonelective 401(k) safe harbor contribution, the IRS 401(k) discrimination rules are not applicable to the plan. The notice is still required for a safe harbor matching contribution.
• Before the SECURE Act, there were stricter rules as to when a plan had to adopt a 401(k) safe harbor (as a general rule, notice that the plan was or might be safe harbored had to be given before the beginning of the plan year). For plan years beginning after December 31, 2019, the SECURE Act allows the employer to safe harbor a 401(k) plan before the 30th day before the close of the plan year. This new provision will allow an employer to determine that if the plan was going to fail the 401(k) testing, then up to 30 days before the end of the plan year it could adopt the 3% nonelective safe harbor and retroactively have the safe harbor rules apply to the beginning of the year. This would allow highly compensated employees to make the maximum 401(k) contributions in that year regardless of the contributions made by the non-highly compensated employees. Employers could monitor the employee contributions going in to the 401(k) during the year and adopt the safe harbor provision if needed to allow the highly compensated employees to keep their contributions. Even up until the end of the following plan year, the company can retroactively adopt the safe harbor provisions—but the 3% safe harbor contribution must be increased to 4%.
• For plan years beginning after December 31, 2020, the SECURE Act will allow part-time employees who have worked 500 hours over a consecutive three-year period to make 401(k) contributions. No employer contributions are required to be made for these individuals and they could be excluded from IRS discrimination tests. Plans could still require part-time employees to attain age 21. Years starting January 1, 2021, will be used to determine if an employee has worked 500 hours per year over the three consecutive year period. This means that the first-time part-time employees must be allowed to contribute to a 401(k) plan under this provision is the 2024 plan year. Plan administrators are going to need a lot of guidance from IRS to figure out how to make this provision work; for instance, what happens when employees go back and forth between full- and part-time status? 
• The SECURE Act allows a business to adopt a retirement plan up until the due date (including extensions) of the tax return for the taxable year and treat the plan as if it had been adopted on the last day of the taxable year. If a retirement plan is adopted on the last day of a taxable year, it can have an effective date retroactive to the beginning of that year. This provision is effective for tax years beginning after December 31, 2019. Prior to this new provision, a retirement plan had to be adopted by the last day of the taxable year, thus, this provision will give companies more time to decide to adopt a plan. This provision is likely to be used by a smaller company which ends up with more profit than expected in a taxable year, particularly if the profit is determined after the close of the tax year.

Other provisions include:

• An increase in the automatic 401(k) contributions limit from 10% to 15%. Companies are already requesting transition relief and additional guidance from IRS with respect to this provision due to its effective date of plan years beginning after December 31, 2019.
• Defined contribution plans (profit-sharing plans, 401(k) plans) will be required to give participants an annual estimate of the monthly income their account balance would purchase if the participant selected an annuity, even if the plan does not provide for an annuity option. Both a joint and survivor annuity (an annuity which will pay out during the lifetime of the participant and then to surviving spouse) and a single life annuity for only the participant must be illustrated. The Department of Labor must issue a model disclosure and the assumptions that the plans must use to come up with the annuity values within a year of enactment. This provision is effective 12 months after the release of the DOL guidance. If a plan provides the DOL model disclosure and stays within the assumptions DOL requires and the guidance it has provided, then there will be no liability under ERISA. The SECURE Act does not provide a minimum account balance for which the disclosure is not required. The purpose of this provision is to encourage plan participants to consider purchasing an annuity with their account balances. This will add an administrative burden to plan administrators. 
• The credit for a small employer plan startup costs is increased beginning after December 31, 2019. There is also a new small credit of up to $500 per year for up to three years for new 401(k) and SIMPLE IRA plans that have automatic enrollment (or existing plans that add the auto enrollment feature). This credit is in addition to the credit for plan start-up expenses.
• Effective immediately, there is a new safe harbor intended to provide relief from the fiduciary liability involved in the selection of an annuity provider for participants who elect an annuity payout option. At least from the viewpoint of trial attorneys, this safe harbor may not prove as difficult to get around as Congress would have hoped. On the other hand, it is certainly better than nothing. Many plans will want to wait for guidance from IRS before trying to fit within the safe harbor. If a company’s retirement plan does not provide for an annuity option for payment of retirement benefits, then this provision is not relevant.
• Section 529 qualified tuition program is expanded to cover costs associated with registered apprenticeships and qualified education loan repayments. This is an important provision for many SBLC members, and one which they supported while the legislation was developed. This may prove to be one of the more important sections of the SECURE Act.  
• In-service distributions from defined benefit plans can be made for participants at age 59½ while they are still working (reduced from age 62). This is effective for plan years beginning after December 31, 2019. This does not appear to be a mandatory provision, but guidance is required from IRS. 
• Significant increases are made to penalties for failing to file Form 5500 and other notices. Because these penalties have increased so dramatically, it will be more important for companies to ensure that the required IRS forms are filed on time. 
 
• The Act provides that if a plan is in operational compliance, it does not have to be amended for the SECURE provisions until the last day of the 2022 plan year or a later date if Treasury so provides. 

By SEMA Washington, D.C., Staff

On December 20, 2019, the “Setting Every Community Up for Retirement Enhancement Act” (SECURE Act) became federal law. It makes a number of significant changes to U.S. retirement policy by simplifying the process for small businesses to join multiple employer plans by not requiring businesses to be affiliated, increasing tax credits for small businesses adopting a retirement plan, permitting part-time employees to enroll in 401(k) plans, increasing the age when individuals must start withdrawing money from an IRA from 70½ to 72, repealing the age cap on contributing to an IRA (currently 70½) and protecting employers offering annuities from liability if the insurance company administering the plan is not able to make payments.

While many of the SECURE Act provisions are favorable for small businesses and workers, the new law eliminates stretch IRAs, which are an estate planning tool that has allowed individuals to pass their retirement funds to their children, grandchildren or other beneficiaries. The law now limits to 10 years the amount of time individuals inheriting a retirement account have before fully withdrawing funds from the account. It also increases penalties charged to businesses that fail to file retirement plan returns, which will largely impact small businesses.

To learn more about the new law, the Small Business Legislative Council will host a webinar, January 28, at 12:30 p.m. (EST). SEMA is a long-standing SBLC member, so the webinar is free of charge for SEMA-member companies. 

See below for more information about the SECURE Act. Questions? Contact Eric Snyder at erics@sema.org.

SECURE ACT

Major Retirement Plan Changes

Even though the law has been heralded as a major retirement plan law, almost all the retirement related changes are fairly minor.  The one provision that could prove to be important is the open multiple employer plan, better known as a “MEP.” The concept of a MEP is that a group of plans will band together, and by doing so, will enjoy lower plan administration costs, lower investment fees in mutual funds investments, reduced fiduciary responsibility and will no longer be burdened with filing annual IRS forms. The SECURE Act removed two major roadblocks, which in the past, kept small businesses away from joining MEPs. Plan administrators have cast doubts on the ability of a MEP to reduce administrative fees, but it appears the other advantages will prove to be significant. What is not clear is how much flexibility with respect to investments and plan design an employer will have to give up joining a MEP. Some contend that while MEPs may not attract significant numbers of new plans, they are likely to attract a number of existing retirement plans from companies eager to reduce fees, fiduciary liability and some administrative burdens. Many insurance companies, brokerage houses and associations will set up MEPs.  

Other changes include:

• With respect to individuals who attain age 70½ after December 31, 2019, the required beginning age for required minimum distributions (RMDs) from retirement plans and IRAs has been moved back from age 70½ to age 72. This means that people who did not attain age 70½ before December 31, 2019, will be able to postpone taking out RMDs for a year and a half. Congress recognized that life expectancy has increased over the last 60 years, but of course life expectancy has increased more than 1½ years during those years! While this is a welcome change, moving back the required beginning date for taking out distributions from an IRA or a retirement plan by only a year and six months is not all that exciting.
• Starting this year, plan participants can take a penalty-free distribution from a defined contribution plan account (such as a profit-sharing plan or a 401(k) plan) of up to $5,000 within one year after birth or legal adoption of a child, with an option to repay under certain circumstances. It is not clear whether this is a mandatory provision, which a plan must adopt or whether it is up to the employer to decide to allow this type of withdrawal. This new provision takes away the 10% early-withdrawal penalty for this type of withdrawal, but the distribution will still be taxable.
• For plan years beginning after December 31, 2019, the annual safe harbor notice for the 401(k) nonelective safe harbor—this is the 401(k) safe harbor that requires a 3% employer contribution—is eliminated. By making a 3% nonelective 401(k) safe harbor contribution, the IRS 401(k) discrimination rules are not applicable to the plan. The notice is still required for a safe harbor matching contribution.
• Before the SECURE Act, there were stricter rules as to when a plan had to adopt a 401(k) safe harbor (as a general rule, notice that the plan was or might be safe harbored had to be given before the beginning of the plan year). For plan years beginning after December 31, 2019, the SECURE Act allows the employer to safe harbor a 401(k) plan before the 30th day before the close of the plan year. This new provision will allow an employer to determine that if the plan was going to fail the 401(k) testing, then up to 30 days before the end of the plan year it could adopt the 3% nonelective safe harbor and retroactively have the safe harbor rules apply to the beginning of the year. This would allow highly compensated employees to make the maximum 401(k) contributions in that year regardless of the contributions made by the non-highly compensated employees. Employers could monitor the employee contributions going in to the 401(k) during the year and adopt the safe harbor provision if needed to allow the highly compensated employees to keep their contributions. Even up until the end of the following plan year, the company can retroactively adopt the safe harbor provisions—but the 3% safe harbor contribution must be increased to 4%.
• For plan years beginning after December 31, 2020, the SECURE Act will allow part-time employees who have worked 500 hours over a consecutive three-year period to make 401(k) contributions. No employer contributions are required to be made for these individuals and they could be excluded from IRS discrimination tests. Plans could still require part-time employees to attain age 21. Years starting January 1, 2021, will be used to determine if an employee has worked 500 hours per year over the three consecutive year period. This means that the first-time part-time employees must be allowed to contribute to a 401(k) plan under this provision is the 2024 plan year. Plan administrators are going to need a lot of guidance from IRS to figure out how to make this provision work; for instance, what happens when employees go back and forth between full- and part-time status? 
• The SECURE Act allows a business to adopt a retirement plan up until the due date (including extensions) of the tax return for the taxable year and treat the plan as if it had been adopted on the last day of the taxable year. If a retirement plan is adopted on the last day of a taxable year, it can have an effective date retroactive to the beginning of that year. This provision is effective for tax years beginning after December 31, 2019. Prior to this new provision, a retirement plan had to be adopted by the last day of the taxable year, thus, this provision will give companies more time to decide to adopt a plan. This provision is likely to be used by a smaller company which ends up with more profit than expected in a taxable year, particularly if the profit is determined after the close of the tax year.

Other provisions include:

• An increase in the automatic 401(k) contributions limit from 10% to 15%. Companies are already requesting transition relief and additional guidance from IRS with respect to this provision due to its effective date of plan years beginning after December 31, 2019.
• Defined contribution plans (profit-sharing plans, 401(k) plans) will be required to give participants an annual estimate of the monthly income their account balance would purchase if the participant selected an annuity, even if the plan does not provide for an annuity option. Both a joint and survivor annuity (an annuity which will pay out during the lifetime of the participant and then to surviving spouse) and a single life annuity for only the participant must be illustrated. The Department of Labor must issue a model disclosure and the assumptions that the plans must use to come up with the annuity values within a year of enactment. This provision is effective 12 months after the release of the DOL guidance. If a plan provides the DOL model disclosure and stays within the assumptions DOL requires and the guidance it has provided, then there will be no liability under ERISA. The SECURE Act does not provide a minimum account balance for which the disclosure is not required. The purpose of this provision is to encourage plan participants to consider purchasing an annuity with their account balances. This will add an administrative burden to plan administrators. 
• The credit for a small employer plan startup costs is increased beginning after December 31, 2019. There is also a new small credit of up to $500 per year for up to three years for new 401(k) and SIMPLE IRA plans that have automatic enrollment (or existing plans that add the auto enrollment feature). This credit is in addition to the credit for plan start-up expenses.
• Effective immediately, there is a new safe harbor intended to provide relief from the fiduciary liability involved in the selection of an annuity provider for participants who elect an annuity payout option. At least from the viewpoint of trial attorneys, this safe harbor may not prove as difficult to get around as Congress would have hoped. On the other hand, it is certainly better than nothing. Many plans will want to wait for guidance from IRS before trying to fit within the safe harbor. If a company’s retirement plan does not provide for an annuity option for payment of retirement benefits, then this provision is not relevant.
• Section 529 qualified tuition program is expanded to cover costs associated with registered apprenticeships and qualified education loan repayments. This is an important provision for many SBLC members, and one which they supported while the legislation was developed. This may prove to be one of the more important sections of the SECURE Act.  
• In-service distributions from defined benefit plans can be made for participants at age 59½ while they are still working (reduced from age 62). This is effective for plan years beginning after December 31, 2019. This does not appear to be a mandatory provision, but guidance is required from IRS. 
• Significant increases are made to penalties for failing to file Form 5500 and other notices. Because these penalties have increased so dramatically, it will be more important for companies to ensure that the required IRS forms are filed on time. 
 
• The Act provides that if a plan is in operational compliance, it does not have to be amended for the SECURE provisions until the last day of the 2022 plan year or a later date if Treasury so provides. 

By Fredy Ramirez

The SEMA Data Co-op (SDC) is “data central” for hundreds of specialty parts brands, representing millions of part numbers and tens of millions of vehicle applications. Created by SEMA, the SDC is the definitive, industry-owned and -operated centralized data repository, complete with a comprehensive set of online data management tools.

The product releases below are from SEMA members who are also part of the SDC at the the Bronze, Silver, Gold or Platinum level. Learn more about the SDC at www.semadatacoop.org.

SDC members are invited to submit new-product press releases for consideration to editors@sema.org.

BOLT Lock One-Key Lock Set BOLT Lock introduces a set of its One-Key Lock Technology locks for the Ford Ranger pickup. BOLT Locks offers a wide variety of products for the Ranger, including padlocks, receiver locks, cable locks, coupler pin locks, collar-kingpin locks and off-vehicle coupler locks. By utilizing the vehicle's ignition key, BOLT locks are designed to reduce key clutter and allow users to quickly locate the key needed to unlock each individual lock. 844-972-7547 www.boltlock.com PN: 7023540
Radium Fuel Rails Radium announces the release of its fuel rails for the Nissan GTR R35. The fuel rails are CNC machined from aluminum and anodized for compatibility with E85 and aesthetics. Each fuel rail features four large 8AN ORB ports, one at each end and two on the top. The same fuel rail is used in each position. 971-990-1141 www.radiumauto.com PN: 20-0556-02
Earl’s Vapor Guard Fuel Filters Holley has released its Earl’s Vapor Guard Fuel Filters. The fuel filters are designed to free flow 125 gph and are rated up to 100 psi of pressure. The bronze element is engineered to withstand modern pump gasoline as well as diesel fuels. 866-464-6553 www.holley.com PN: 731155ERL
Mishimoto Radiator Hose Kit Mishimoto has introduced the its radiator hoses for the ’95–’02 Nissan Skyline R33/34 GTR. This kit is designed to increase heat and pressure tolerance while adding some flair to the engine bay for the RB26-equipped Skylines. The kit includes an upper hose, a lower hose, and an expansion tank hose. 877-466-4744 www.mishimoto.com PN: MMHOSE-RHD-33
MAHLE PowerPak Piston Kit MAHLE Motorsport announces the release of its PowerPak Piston Kit for the ’20 Toyota Supra and BMW B58 designed to handle 1,000 hp. Developed with a 10.5:1 compression, the kit features all forged, slipper skirt pistons with CNC-machined pin bores, a low-drag, nitrided-steel oil ring set, round wire locks and steel pins. Manufactured from lightweight 2618 aluminum alloy, MAHLE’s PowerPak piston is engineered to be 50 grams lighter than the factory piston designed with 11:1 compression and features a higher silicon content selected for its temperature strength characteristics. The increased crown thickness is designed to add durability for high-performance applications. The piston’s larger valve pockets are engineered to accommodate up to +1.0mm-larger valve diameters and 1mm-deeper valve pockets to allow for a performance camshaft. 888-255-1942 www.mahlemotorsports.com PN: Varies

By Fredy Ramirez

The SEMA Data Co-op (SDC) is “data central” for hundreds of specialty parts brands, representing millions of part numbers and tens of millions of vehicle applications. Created by SEMA, the SDC is the definitive, industry-owned and -operated centralized data repository, complete with a comprehensive set of online data management tools.

The product releases below are from SEMA members who are also part of the SDC at the the Bronze, Silver, Gold or Platinum level. Learn more about the SDC at www.semadatacoop.org.

SDC members are invited to submit new-product press releases for consideration to editors@sema.org.

BOLT Lock One-Key Lock Set BOLT Lock introduces a set of its One-Key Lock Technology locks for the Ford Ranger pickup. BOLT Locks offers a wide variety of products for the Ranger, including padlocks, receiver locks, cable locks, coupler pin locks, collar-kingpin locks and off-vehicle coupler locks. By utilizing the vehicle's ignition key, BOLT locks are designed to reduce key clutter and allow users to quickly locate the key needed to unlock each individual lock. 844-972-7547 www.boltlock.com PN: 7023540
Radium Fuel Rails Radium announces the release of its fuel rails for the Nissan GTR R35. The fuel rails are CNC machined from aluminum and anodized for compatibility with E85 and aesthetics. Each fuel rail features four large 8AN ORB ports, one at each end and two on the top. The same fuel rail is used in each position. 971-990-1141 www.radiumauto.com PN: 20-0556-02
Earl’s Vapor Guard Fuel Filters Holley has released its Earl’s Vapor Guard Fuel Filters. The fuel filters are designed to free flow 125 gph and are rated up to 100 psi of pressure. The bronze element is engineered to withstand modern pump gasoline as well as diesel fuels. 866-464-6553 www.holley.com PN: 731155ERL
Mishimoto Radiator Hose Kit Mishimoto has introduced the its radiator hoses for the ’95–’02 Nissan Skyline R33/34 GTR. This kit is designed to increase heat and pressure tolerance while adding some flair to the engine bay for the RB26-equipped Skylines. The kit includes an upper hose, a lower hose, and an expansion tank hose. 877-466-4744 www.mishimoto.com PN: MMHOSE-RHD-33
MAHLE PowerPak Piston Kit MAHLE Motorsport announces the release of its PowerPak Piston Kit for the ’20 Toyota Supra and BMW B58 designed to handle 1,000 hp. Developed with a 10.5:1 compression, the kit features all forged, slipper skirt pistons with CNC-machined pin bores, a low-drag, nitrided-steel oil ring set, round wire locks and steel pins. Manufactured from lightweight 2618 aluminum alloy, MAHLE’s PowerPak piston is engineered to be 50 grams lighter than the factory piston designed with 11:1 compression and features a higher silicon content selected for its temperature strength characteristics. The increased crown thickness is designed to add durability for high-performance applications. The piston’s larger valve pockets are engineered to accommodate up to +1.0mm-larger valve diameters and 1mm-deeper valve pockets to allow for a performance camshaft. 888-255-1942 www.mahlemotorsports.com PN: Varies

Exhibitors interested in getting a jump on SEMA Show planning for 2020 can reserve booth space now at www.SEMAShow.com/buyabooth.

Exhibitors interested in getting a jump on SEMA Show planning for 2020 can reserve booth space now at www.SEMAShow.com/buyabooth.

By Fredy Ramirez

After being sold for $121,212, Bring a Trailer donated the Bronco's transaction fee of $5,000 to the final bid, bringing the grand total raised to a total of $126,212.

SEMA Garage, WD-40 and many others in the industry came together in order to create a custom ’66 Ford Bronco that was recently auctioned by Bring a Trailer (BaT) to benefit Childhelp. With a winning bid of $121,212, Jeff Mosing won the fierce bidding war that erupted as the auction came down to the wire. Bring a Trailer's Randy Nonnenberg explained just how special and exciting this unique Bronco project was for all parties involved.

"We were very pleased to be selected by Childhelp and SEMA to auction this Bronco for charity," said Nonnenberg. "The strong $120k+ result came from a buyer within the BaT Community of enthusiasts who was highly motivated by the great cause and the work that Childhelp does on behalf of children in need." In addition to hosting the auction, BaT donated its transaction fee of $5,000 to the final bid, bringing the grand total raised to a total of $126,212. Nonnenberg explained why the company gifted the fee. "We are very happy to also be able to contribute to that worthy cause, and look forward to many more charity auctions on Bring a Trailer.”

The origin story of this special Bronco began as SEMA members learned about the charity build project and started donating parts, helping with installation and in some cases designing custom one-off pieces to accommodate the bold restomod.

Under the hood lies a 3.5L EcoBoost engine that develops 375 hp and a whopping 470 lb.-ft. of torque.

The design concept was simple: to keep the classic look and operational simplicity of a ’66 Bronco, but build one that delivers up-to-date driving capabilities and improved off-road utility. The team’s first step was to assess the vehicle’s condition. “We had to strip the entire vehicle down to the frame,” Project Lead Luis Morales said. “We started taking things apart to see what could be salvaged and what needed to be replaced.”

After the assessment stage, the Bronco received a systematic, frame-up makeover from tail to bonnet. Solo Motorsports installed a rollcage and new radius arms developed specifically for the Bronco. While at the paint and body shop, the chassis and all the underpinnings were sandblasted and repainted. LGE-CTS Motorsports painted the body a color reminiscent of WD-40 blue, with PPG Industries providing the paint. The team also added a Rhino Linings flooring liner to create an interior that could be easily cleaned and resist rust and abrasion.

When the rolling chassis returned to SEMA Garage, the team began to work on the suspension, which employs Skyjacker Suspensions springs and shocks. A set of 4.56-ratio Currie front and rear axles with Yukon Gear and Axle gears provided ideal strength and gearing for off-road use. The rear axle is a Ford 9-in., and the front is a Dana 44; locking hubs are from Warn.

When the newly painted body pieces returned to the SEMA Garage, they were fitted to the chassis. “Joining those things when there had been modifications to each of them independently was challenging,” Morales said, but in the end the Bronco’s clean, purposeful appearance and overall stance was exactly what the build called for.

Next came work on the exterior, with lighting and trim provided by Drake Automotive Group. Lund International donated fender flares, and AMP Research provided powersteps. BCR Custom Wiring installed the wiring.

Under the hood lies a 3.5L EcoBoost engine that develops 375 hp and a whopping 470 lb.-ft. of torque. The EcoBoost is a bigger engine than the inline-six that originally powered the ’66 Bronco. To make the swap work with space at a premium, the team engineered a custom cooling system using Mishimoto components, relocated the Optima battery, and worked with GReddy to install an air-induction system to fit the cramped engine bay.

With a bigger power unit came a custom driveshaft rated to handle the output. Wilwood installed new brakes and contributed a plan to optimize the rear brake lines. Summit Racing provided an original-spec fuel tank. New wheels from American Racing Wheels and 35-in. tires from Toyo Tires were also added. MagnaFlow dropped by the SEMA Garage to create and install a one-off exhaust system.

The Bronco features a number of one-off parts, many of which were 3-D printed. The center console, the ECU cover and some of the dash covers are 3-D-printed, one-off designs. Two companies, Stratasys and Dinsmore Inc. helped print parts for the Bronco. The interior also features Distinctive Industries/Roadwire Interiors interior panels and upholstery.

Founded in 1959 by Sara O’Meara and Yvonne Fedderson, the purpose of Childhelp has been prevention and treatment of child abuse and neglect. Since its establishment, Childhelp has grown to become one of the nation’s leading nonprofit organizations. For donation and volunteer information please visit www.childhelp.org.

For more information about upcoming charity auctions, please visit www.bringatrailer.com.

By Fredy Ramirez

After being sold for $121,212, Bring a Trailer donated the Bronco's transaction fee of $5,000 to the final bid, bringing the grand total raised to a total of $126,212.

SEMA Garage, WD-40 and many others in the industry came together in order to create a custom ’66 Ford Bronco that was recently auctioned by Bring a Trailer (BaT) to benefit Childhelp. With a winning bid of $121,212, Jeff Mosing won the fierce bidding war that erupted as the auction came down to the wire. Bring a Trailer's Randy Nonnenberg explained just how special and exciting this unique Bronco project was for all parties involved.

"We were very pleased to be selected by Childhelp and SEMA to auction this Bronco for charity," said Nonnenberg. "The strong $120k+ result came from a buyer within the BaT Community of enthusiasts who was highly motivated by the great cause and the work that Childhelp does on behalf of children in need." In addition to hosting the auction, BaT donated its transaction fee of $5,000 to the final bid, bringing the grand total raised to a total of $126,212. Nonnenberg explained why the company gifted the fee. "We are very happy to also be able to contribute to that worthy cause, and look forward to many more charity auctions on Bring a Trailer.”

The origin story of this special Bronco began as SEMA members learned about the charity build project and started donating parts, helping with installation and in some cases designing custom one-off pieces to accommodate the bold restomod.

Under the hood lies a 3.5L EcoBoost engine that develops 375 hp and a whopping 470 lb.-ft. of torque.

The design concept was simple: to keep the classic look and operational simplicity of a ’66 Bronco, but build one that delivers up-to-date driving capabilities and improved off-road utility. The team’s first step was to assess the vehicle’s condition. “We had to strip the entire vehicle down to the frame,” Project Lead Luis Morales said. “We started taking things apart to see what could be salvaged and what needed to be replaced.”

After the assessment stage, the Bronco received a systematic, frame-up makeover from tail to bonnet. Solo Motorsports installed a rollcage and new radius arms developed specifically for the Bronco. While at the paint and body shop, the chassis and all the underpinnings were sandblasted and repainted. LGE-CTS Motorsports painted the body a color reminiscent of WD-40 blue, with PPG Industries providing the paint. The team also added a Rhino Linings flooring liner to create an interior that could be easily cleaned and resist rust and abrasion.

When the rolling chassis returned to SEMA Garage, the team began to work on the suspension, which employs Skyjacker Suspensions springs and shocks. A set of 4.56-ratio Currie front and rear axles with Yukon Gear and Axle gears provided ideal strength and gearing for off-road use. The rear axle is a Ford 9-in., and the front is a Dana 44; locking hubs are from Warn.

When the newly painted body pieces returned to the SEMA Garage, they were fitted to the chassis. “Joining those things when there had been modifications to each of them independently was challenging,” Morales said, but in the end the Bronco’s clean, purposeful appearance and overall stance was exactly what the build called for.

Next came work on the exterior, with lighting and trim provided by Drake Automotive Group. Lund International donated fender flares, and AMP Research provided powersteps. BCR Custom Wiring installed the wiring.

Under the hood lies a 3.5L EcoBoost engine that develops 375 hp and a whopping 470 lb.-ft. of torque. The EcoBoost is a bigger engine than the inline-six that originally powered the ’66 Bronco. To make the swap work with space at a premium, the team engineered a custom cooling system using Mishimoto components, relocated the Optima battery, and worked with GReddy to install an air-induction system to fit the cramped engine bay.

With a bigger power unit came a custom driveshaft rated to handle the output. Wilwood installed new brakes and contributed a plan to optimize the rear brake lines. Summit Racing provided an original-spec fuel tank. New wheels from American Racing Wheels and 35-in. tires from Toyo Tires were also added. MagnaFlow dropped by the SEMA Garage to create and install a one-off exhaust system.

The Bronco features a number of one-off parts, many of which were 3-D printed. The center console, the ECU cover and some of the dash covers are 3-D-printed, one-off designs. Two companies, Stratasys and Dinsmore Inc. helped print parts for the Bronco. The interior also features Distinctive Industries/Roadwire Interiors interior panels and upholstery.

Founded in 1959 by Sara O’Meara and Yvonne Fedderson, the purpose of Childhelp has been prevention and treatment of child abuse and neglect. Since its establishment, Childhelp has grown to become one of the nation’s leading nonprofit organizations. For donation and volunteer information please visit www.childhelp.org.

For more information about upcoming charity auctions, please visit www.bringatrailer.com.

By SEMA Washington, D.C., Staff

Legislation (S.B. 1712) that requires consumer notification of vehicle warranty for aftermarket and recycled parts was signed into law by Governor Phil Murphy.

Legislation (S.B. 1712) that requires consumer notification of vehicle warranty for aftermarket and recycled parts was signed into law by Governor Phil Murphy. The bill requires new car dealers to provide purchasers written notice that it is illegal for manufacturers or dealers to void a warranty or deny coverage because aftermarket or recycled parts were installed, or because someone other than the dealer performed service. The law takes effect immediately.

For details, contact Caroline Fletcher, SEMA’s state legislation manager, at stateleg@sema.org.