Required Annual Tests – 2026
Be sure your qualified plan is fully tested every year. The following article summarizes eight tests that are required annually.
Resources
Fiduciary Rule Changes
Recent changes in the regulatory landscape have raised questions for employers that sponsor retirement plans.
Why Ownership Is Confirmed Each Year
Confirming ownership with RMS every year—even when nothing has changed—helps protect your retirement plan, reduce risk, and ensure continued compliance without surprises.
“Cross-Testing” In Qualified Profit Sharing Plans – 2026
A brief description of the mechanics of cross-testing and some general guidelines on which employers are good candidates for this plan design.
Comparing 7 Defined Contribution Plan Designs – 2026
When designing a defined contribution plan, it is important to understand how the various types compare.
Cash Balance Plans Explained – 2026
Cash balance plans offer high contribution limits and flexibility.
The Saver’s Credit – 2026
The saver’s credit is a nonrefundable income tax credit for certain taxpayers with adjusted gross income that does not exceed $80,500.
2026 Employee Benefit Indexed Limitations
View the Employee Benefit Indexed Limitations for the 2026 plan year.
403(b) vs. 401(k) – 2026
403(b) plans are generally subject to fewer technical requirements and less administrative burdens than 401(k) plans.
401(k) Safe Harbor Rules – 2026
A description of the 401(k) safe harbor rules, as well as, the advantages and disadvantages of this plan design option.