Year-End Data Collection

It’s that time of year again. A chill is in the air, football is on TV almost every night, and many are planning family holidays. It’s also time—if your plan has a December year end—to start thinking about your annual data request. You may wonder why we ask for this...

Roth Catch-Up is Final – What Plan Sponsors Need to Know

On September 15, 2025, the U.S. Department of the Treasury and the IRS issued final regulations implementing the Roth catch-up contribution requirement under the SECURE 2.0 Act. These rules will significantly impact how plan sponsors administer catch-up contributions...

Cost of Living Adjustments for 2026 Are Here!

On November 13, 2025, the IRS announced the Cost of Living Adjustments (COLAs) affecting the dollar limitations for retirement plans for 2026. In October, the Social Security Administration announced a modest benefit increase of 2.8%. Retirement plan limits also...

Upcoming Compliance Deadlines for Calendar-Year Plans Sept-Oct 2025

September 15 Required contribution to defined benefit plans, money purchase pension plans and target benefit pension plans. Contribution deadline for deducting 2024 employer contributions for those sponsors who filed an extension for Partnership or S-Corporation tax...

Divorce and the Retirement Plan

When a participant in a qualified retirement plan undergoes a divorce, the participant’s account balance may be an asset that is split with the former spouse. As the plan exists for the exclusive benefit of its participants, a court order is required to transfer the...

Addressing the Challenge of Uncashed Distribution Checks

Uncashed distribution checks present a persistent and often overlooked challenge for retirement plan sponsors. Despite the best efforts of plan administrators, some participants fail to cash their distribution checks, leading to administrative burdens, fiduciary...