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High earners will be required to make all catch-up contributions on a Roth basis beginning in 2026. Implementing the new requirement will require applying special rules that don’t apply for any other purpose and will require plan sponsors to coordinate with their recordkeepers and payroll providers. This can’t be done at the last minute.
Read MoreClarification of the rules for electing Roth employer contributions should spur more plan sponsors and vendors to consider allowing them.
Read MorePlan sponsors who want to help participants facing personal emergencies have many new options under SECURE 2.0.
Read MoreSECURE 2.0 contains big changes to the required minimum distribution rules, including changes that could encourage annuitization of 401(k) plan benefits. Here are the important takeaways.
Read MoreSECURE 2.0 directs the Department of Labor to establish a national participant lost & found database. While this is step forward in trying to unite former participants with their benefits, Carol explains why plan fiduciaries won’t be able to rely completely on this new tool.
Read MoreSeveral provisions of SECURE 2.0 ease penalties for IRA violations and provide new options for employers sponsoring SIMPLE-IRAs and SEPs.
Read MoreSECURE 2.0 doesn’t impact only 401(k) and other defined contribution plans. Here are the big changes that affect defined benefit plans.
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