QDIA Change: What 401(k) Sponsors Must Do When the Default Fund Changes
October 24, 2026
When a recordkeeper or committee swaps the default investment, the sponsor owns the notice, the review and the paper trail. Here is the sponsor-side playbook for a QDIA change.
401(k) Disaster Relief: What Sponsors Must Adopt and Track After a Hurricane
October 23, 2026
When a hurricane damages employees’ homes, 401(k) disaster relief becomes a sponsor decision, not a recordkeeper default. Here is what to adopt, document and track.
401(k) Coverage Testing When You Open a Second Location or Add a Union Group: What Sponsors Settle First
October 22, 2026
A new location or a newly organized union group can quietly break your 401(k) coverage. Here is what plan sponsors should settle before the first payroll.
Ineligible Rollover Contributions: How Sponsors Unwind an Invalid Deposit
October 21, 2026
A rollover that cleared the recordkeeper’s intake process can still be invalid. Sponsors need a documented eligibility review, an authorized correction, and proof that the account and reporting were reconciled.
USERRA 401(k) Make-Up Contributions: What Sponsors Owe an Employee Returning From Military Leave
October 18, 2026
When an employee returns from military service, the 401(k) obligations do not stay on pause. Here is what sponsors owe on make-up contributions, matching, vesting credit and documentation, and what must be in place before the first return-to-work date.
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.
