ERISA 104(b) Document Request: What 401(k) Sponsors Must Send and When
October 17, 2026
When a participant asks for plan documents in writing, the ERISA 104(b) clock starts. Here is who must respond, what to send, and how to avoid statutory penalties.
Fiduciary Succession Planning: What 401(k) Sponsors Must Do When a Key Decision-Maker Leaves
October 16, 2026
When the CFO, HR director or trustee who runs your 401(k) walks out, the plan does not pause. Here is how sponsors reassign roles, signatures and access in the right order.
401(k) Top-Heavy Plan: What Sponsors Owe Non-Key Employees and How to Respond
October 15, 2026
When your plan crosses the top-heavy line, the plan document may require minimum contributions and faster vesting for non-key employees. Here is what sponsors must determine, fund, and document, and who owns each step.
ADP/ACP test failure: Refunds or Corrective Contributions?
October 14, 2026
A failed test is not an instruction to issue refunds automatically. Sponsors must validate the results, compare permitted correction methods, approve funding, and retain proof that the correction worked.
ERISA Claims Procedure: Sponsor Duties on Claims and Appeals
October 13, 2026
A participant’s written benefit claim or appeal starts a fiduciary process with strict content and timing rules. Here is who decides, what to document, and how sponsors avoid turning a dispute into a lawsuit.
Recordkeeper Data Breach: What 401(k) Plan Sponsors Must Do Next
October 12, 2026
A recordkeeper data breach notice lands on the sponsor’s desk, not the provider’s. Here is what plan sponsors must demand, document and decide, and which duties no vendor can take over.
401(k) Partial Termination After a Layoff: What Sponsors Must Do
October 11, 2026
A layoff is a payroll event and a plan event. Here is what plan sponsors must check for 401(k) partial termination risk, final deferrals, vesting, loans and distribution notices.
Changing Payroll Providers: What 401(k) Plan Sponsors Must Reconcile Before and After the Switch
October 10, 2026
Changing payroll providers is an HR project with fiduciary consequences. Here is what 401(k) plan sponsors must map, test and reconcile before and after the switch.
Worker Reclassification: Who Becomes Eligible for the 401(k)
October 8, 2026
A worker reclassification can quietly make contractors, leased staff or excluded employees eligible for your 401(k). Here is what plan sponsors must review, correct and document.
A DOL Investigation Letter Arrived: What Plan Sponsors Must Produce and Who Responds
October 7, 2026
A DOL investigation letter is a fiduciary event, not a paperwork request. Here is what plan sponsors are typically asked to produce, who should respond, and how to get organized.
