Document Retention
Developing a filing system can make it easy for 401(k) sponsors to review, update, preserve, and dispose of documents.
Resources
Changes for 2026
Starting in 2026, the Secure 2.0 Act will require highly paid individuals who are 50 or older to make catch-up contributions to a Roth account instead of a pre-tax account.
Part-Time Employees
Are the requirements for part-time employees the same for health insurance as it is for retirement plans?
Cybersecurity 401(k)
This article explores the fundamentals of cybersecurity, why it matters, and how organizations can safeguard their systems and participants’ information.
Late Deposit of Contributions
The U.S. DOL’s VFCP assists employers and plan officials in correcting certain breaches of fiduciary duties under ERISA.
Cybersecurity
As stewards of sensitive financial and personal data, plan sponsors have a fiduciary and legal obligation to protect that information.
Uncashed Distribution Checks
Uncashed distribution checks are a growing problem for plan sponsors, as the numbers of small-balance accounts and separated participants grow.
Missing Participants
After a participant leaves employment, a plan administrator must continue to provide them with plan notices.
Mandatory Automatic Enrollment Guidance
These proposed regulations answer many of the questions that we have had concerning mandatory automatic enrollment that took effect January 1, 2025.
Details of the SECURE 2.0 Act: Provisions Related to Catch-Up Contributions and Roth Options
SECURE 2.0 Act: Catch-Up Contributions and Additional Roth Options