December 1 Participant Notices – Annual notices due for Safe Harbor elections (note that some plans are no longer required to distribute Safe Harbor notices), Qualified Default Investment...

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...

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...

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...

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...

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...

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...

You may have been reading in the news about the recent uptick in ERISA class action lawsuits relating to the use of forfeitures. This article will be relevant to your plan if you have employer...

May 15 Quarterly Benefit Statement - Deadline for participant-directed plans to supply participants with the quarterly benefit/disclosure statement, including a statement of plan fees and expenses...

Many different Federal agencies affect the operation of retirement plans. First, Congress enacts the laws that govern plans; then, various entities such as the Internal Revenue Service (IRS),...