In retirement plan administration, contribution timeliness is foundational work that protects participant savings and shields sponsors from liability. Contribution timeliness is important for both employee deferrals and employer contributions, including matching and nonelective contributions. The Rules at a Glance Employee Elective Deferrals and Loan Repayments. Elective deferrals and loan repayments become plan assets on the… [keep reading…]
Tag: Plan Advisors
Things to Watch for in 2026: A Forecast for Retirement Plans
The continued rollout of SECURE 2.0 and other updates means 2026 will likely be a busy year for regulatory guidance. Below are a few items that are likely to matter to advisors in 2026. More SECURE 2.0 guidance expected. Treasury and the IRS are still working through a long list of SECURE 2.0 projects, and… [keep reading…]
The 2026 Roth Catch-Up Contribution Rule: What Retirement Plan Advisors Should Know
As plan advisors, you’re likely already aware that the retirement landscape continues to shift under SECURE 2.0. Beginning January 1, 2026, one major change from SECURE 2.0 will require certain high-earning participants to make catch-up contributions as Roth, rather than pre-tax, deferrals. Advisors should help plan sponsors and participants prepare now to ensure compliance and… [keep reading…]