TRA MAKES NEWS HAPPEN

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  CASE OF THE WEEK – Top-Heavy Minimum Contribution

  July 31, 2026 - When a 401(k) plan is top-heavy, non-key employees who remain employed at year-end may be entitled to a minimum contribution, even if they do not meet the plan's standard allocation requirements. Understanding these rules is essential for compliance with IRC §416. Continue
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  401(k) Administration Explained

  July 30, 2026 - Learn what 401(k) administration involves, including fiduciary duties, compliance requirements, Form 5500 reporting, and how plan sponsors can reduce risk with expert TPA support. Continue
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  Plan Sponsors Ask…

  July 28, 2026 - Cash balance plans continue to gain popularity as employers seek retirement solutions that provide lifetime income benefits with less complexity than traditional pension plans. Learn why adoption is growing across key industries. Continue
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  Beyond the Title: What Makes You a Fiduciary

  July 21, 2026 - Learn what it means to be a retirement plan fiduciary, including key responsibilities, common misconceptions, and best practices for managing fiduciary risk while acting in participants' best interests. Continue
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  CASE OF THE WEEK – Governmental Entities

  July 17, 2026 - Can an organization with governmental ties establish a 401(k) plan? The answer depends on whether it qualifies as a governmental employer under IRS and ERISA rules. Proper classification is essential because it impacts plan eligibility and compliance requirements. Continue
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  Plan Sponsors Ask…

  July 14, 2026 - Older workers are delaying retirement amid concerns about inflation, Social Security, taxes, and Medicare. Learn how employers can address these fears through targeted pre-retirement education programs. Continue
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  CASE OF THE WEEK – First Deed Of Trust

  July 10, 2026 - Can a Solo 401(k) invest in a loan secured by a first deed of trust? Learn the key considerations, including plan document rules, prohibited transaction risks, investment platform restrictions, documentation requirements, and due diligence best practices before proceeding. Continue
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  CASE OF THE WEEK – Rule of 55

  July 2, 2026 - The Rule of 55 may allow former plan participants to take penalty-free distributions earlier than usual. Preserving it is a consideration when contemplating a change of employer. Continue