TRA MAKES NEWS HAPPEN

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  CASE OF THE WEEK – Missed Deferral Opportunity (MDO)

  September 26, 2025 - A plan sponsor misinterpreted AI guidance on a missed deferral opportunity tied to bonus payments, risking a costly 50% QNEC correction. Expert advice clarified no QNEC was required. Learn how to properly correct 401(k) MDOs under IRS rules and avoid unnecessary penalties. Continue
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  CASE OF THE WEEK – Shifting to Pass

  September 19, 2025 - Explore alternative methods for passing the Actual Contribution Percentage (ACP) test beyond QNECs and corrective distributions, including the shifting technique and regulatory considerations. Continue
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  CASE OF THE WEEK – Plan Expenses Who Pays

  September 12, 2025 - Discover whether a plan sponsor can use plan assets to cover fees for amending a 401(k) plan to include a student loan matching feature. Learn about the DOL's stance on discretionary plan amendments and settlor functions. Continue
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  CASE OF THE WEEK – Stock Attribution

  September 5, 2025 - Learn about the successor plan rule for 401(k) and 403(b) plans, including restrictions on terminating and replacing plans, exceptions, and potential penalties. Continue
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  PRESS RELEASE – Governor Lamont Appoints TRA’s Grant Livingston to Connecticut Retirement Security Advisory Board

  September 2, 2025 - Grant Livingston, TRA Regional Plan Consultant, appointed to Connecticut Retirement Security Advisory Board by Governor Lamont, will help oversee MYCTSavings, encouraging retirement readiness for Connecticut workers under the state mandate. Continue