Participant Fee Disclosures Under 404(a)(5): What Sponsors Must Deliver
September 21, 2026
The 404(a)(5) participant fee disclosure is a fiduciary obligation of the plan administrator, not a recordkeeper courtesy. Here is what employers must deliver, to whom, and how to document it.
Plan Investment Policy Statements: What Sponsors Should Put in Writing
September 20, 2026
An investment policy statement documents how your plan’s lineup is chosen and monitored. Here is what belongs in it, what should stay out, and how sponsors keep it from going stale.
Rehires and Breaks in Service: What Sponsors Must Reinstate
September 19, 2026
When a former employee comes back, the plan document usually says their old service still counts. Here is what plan sponsors must reinstate for rehires and breaks in service.
Cybersecurity and Participant Data: What DOL Guidance Expects of Plan Sponsors
September 18, 2026
DOL cybersecurity guidance treats participant data protection as a fiduciary duty, not an IT problem. Here is what plan sponsors must ask, document and monitor.
Plan Year Changes and Short Plan Years: What Sponsors Must Re-Do
September 16, 2026
Changing your 401(k) plan year creates a short plan year – and a short plan year quietly resets testing, contribution math, notices and your Form 5500. Here is what plan sponsors must re-do, and who is responsible for each piece.
QACA and Auto-Escalation: What Sponsors Commit To in an Automatic Enrollment Design
September 15, 2026
A QACA automatic enrollment design is a trade: testing relief in exchange for binding contribution, vesting, notice and escalation promises. Here is what plan sponsors actually commit to.
Plan Committee Meeting Minutes: What Sponsors Should Record and Retain
September 14, 2026
Plan committee meeting minutes are the primary evidence that your retirement plan committee made prudent decisions. Here is what sponsors should record, review and retain.
Safe Harbor 401(k) Plans: What Sponsors Commit To and When They Can Change It
September 13, 2026
A safe harbor 401(k) buys testing relief in exchange for a binding promise to employees. Here is what plan sponsors actually commit to, what documentation proves it, and the narrow paths to changing the design.
Nondiscrimination Testing Season: What Sponsors Must Supply and Approve
September 12, 2026
What employer plan sponsors must supply, review and approve during 401(k) nondiscrimination testing season – and where the fiduciary risk actually sits.
SPDs and Summaries of Material Modifications: What Sponsors Must Distribute and Keep
September 11, 2026
The summary plan description is the participant’s official description of your 401(k) plan, and the SMM is how you keep it current. Here is what sponsors must distribute, to whom, and what evidence to retain.
