What happens when a plan participant makes excess deferrals to a 401(k)? The IRS has updated its take on the consequences and what should be done.

The ERISA Advisory Council (EAC) recently debated potential reforms to qualified default investment alternatives (QDIA), including the possibility of sub-regulatory guidance on annuities, QDIAs for ...

The possibility of Republicans controlling the Executive Branch, as well as both chambers of Congress, could have significant ramifications for retirement and tax policy issues, but a few questions do ...

Responding to a recent call from an advisor in Texas, the ERISA consultants at the Retirement Learning Center (RLC) address a question on setting a large auto-enrollment deferral amount in relation to ...

Fred (Reish) recently brought their engaging, informative, and occasionally alliterative discussion to the nation’s largest and longest-running gathering of TPAs (and other assorted retirement experts ...

The IRS apparently will not permit retirement plan sponsors to require all participants to make catch-up contributions on a Roth basis to simplify plan administration.

"Unintended consequences" are often a euphemism for something bad. But not always. Take the 401(k), for example.

In the event former President Donald Trump wins the Presidential Election, certain regulatory items at the Department of Labor will likely be modified or abandoned altogether.

The CPFA ® /QPFC credential program provides thorough training and emphasizes key learning areas such as fiduciary responsibility, regulatory compliance, and best practices in plan management.