TRA MAKES NEWS HAPPEN

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  Plan Sponsors Ask…

  November 11, 2025 - Starting in 2026, high earners aged 50+ must make 401(k), 403(b), or 457(b) catch-up contributions as Roth (after-tax) if prior-year wages exceeded $145,000. Plans without Roth options must suspend catch-up contributions for affected employees. Continue
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  CASE OF THE WEEK – Qualified Small Business Securities

  November 7, 2025 - A tech business owner sells his company under Qualified Small Business Stock (QSBS) rules to avoid capital gains and explores how the transaction affects his 401(k) and cash balance retirement plans. Continue
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  Five Common Risk Management Pitfalls and How to Effectively Mitigate Them

  November 4, 2025 - ERISA litigation is on the rise, with plan sponsors facing risks from excessive fees, poor investment oversight, conflicts of interest, cybersecurity breaches, and mishandled forfeitures. Learn key best practices to strengthen fiduciary processes and reduce legal exposure. Continue
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  CASE OF THE WEEK – Universal Availability Notice

  October 31, 2025 - Discover whether a 403(b) plan’s Universal Availability Notice can be delivered electronically. Learn the IRS requirements, effective access standards, timing guidelines, and documentation best practices for compliant electronic delivery. Continue
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  Plan Sponsors Ask…

  October 28, 2025 - Plan fees continue to decline across all sizes, but smaller 401(k) plans still pay significantly more than larger ones. The 401k Averages Book shows investment and recordkeeping fees dropping due to competition and transparency, with total costs ranging from 1.08% for small plans to 0.76% for large ones. Continue
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  PRESS RELEASE – TRA Welcomes Tim Lastivka as New VP of National Sales and Distribution

  October 27, 2025 - TRA appoints Tim Lastivka as VP of National Sales and Distribution, bringing over 20 years of retirement plan expertise to lead strategic growth, team development, and advisor partnerships nationwide. Continue
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  CASE OF THE WEEK – 401(k) Plan Record Retention

  October 24, 2025 - Learn how long 401(k) plan sponsors must retain records under ERISA and IRS rules. Discover which documents must be kept for six years and which must be retained indefinitely. Continue
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  Survey Offers Insights for 2026 Employee Education Strategies

  October 21, 2025 - A new report reveals how Gen Z, Millennials, Gen X, and Boomers are preparing for retirement amid economic uncertainty, caregiving demands, and job insecurity—highlighting shared fears and key generational differences to guide your 2026 employee education strategy. Would you like a version tailored for a blog post intro or email teaser as well? Continue
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  CASE OF THE WEEK – CalSavers and MA

  October 17, 2025 - A large company with a 401(k) plan is acquiring a California business enrolled in CalSavers. Can employees' CalSavers Roth IRAs be transferred to the buyer’s 401(k)? Learn why current law prohibits such rollovers and what future legislation may change. Continue
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  Plan Sponsors Ask…

  October 14, 2025 - Despite efforts to promote financial advisor use, most employees still go it alone in retirement planning. According to Cerulli, 63% of active 401(k) participants don’t work with an advisor—suggesting this trend may be more common than expected. Continue