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The 401(k) is the most widely used employer-sponsored retirement savings vehicle in the United States. For participants navigating the plan in 2026, the rules are meaningfully different from prior years - new contribution limits took effect January 1, a mandatory Roth catch-up requirement now...

SECURE Act 2.0: Key Provisions Plan Sponsors Need to Address Now

Fiduciary oversight in defined contribution plans is no longer a periodic compliance exercise. Enforcement data and litigation trends confirm it is a continuous governance obligation with measurable financial consequences.

Why Behavioral Features Are Becoming Central to Defined Contribution Plan Effectiveness Despite broad adoption of employer-sponsored retirement plans, institutional research consistently highlights a gap between plan availability and participant retirement readiness. This gap has driven increasing...

For many plan sponsors, regulatory compliance has shifted from a periodic obligation to a continuous operational challenge. The implementation of SECURE Act 2.0, layered on top of existing ERISA requirements and evolving participant expectations, has increased both the volume and complexity of...

Over the past decade, retirement plan investment menus have expanded steadily. The prevailing assumption has often been that more options improve diversification and demonstrate fiduciary diligence. Recent industry research, however, suggests that menu size alone may not lead to better participant...