TRA MAKES NEWS HAPPEN

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  CASE OF THE WEEK – Convert 529 to Roth

  October 3, 2025 - Can a 529 plan beneficiary be changed to enable a Roth IRA rollover? Learn how SECURE Act 2.0 allows up to $35,000 in unused 529 funds to be transferred to a Roth IRA—and why IRS guidance on the 15-year rule is key to timing and eligibility. Continue
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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
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  CASE OF THE WEEK – Successor Plan Rule

  August 29, 2025 - Considering terminating a 401(k) plan with low participation? Understand the "successor plan rule" which may prevent immediate replacement with a new 401(k) plan. Learn about potential exceptions and why amending the current plan might be a better option. Continue
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  TRA Wins Brandon Hall Group Bronze Award for Innovation in Learning & Development

  August 25, 2025 - TRA wins Brandon Hall Group Bronze Award for its SMILE program, recognized for excellence in employee learning, skills, and development. Continue
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  CASE OF THE WEEK – Participant SSA Letter and Sponsor’s Duties

  August 22, 2025 - Understand the plan sponsor's obligations when receiving an SSA letter regarding potential retirement benefits for former employees. Although no specific ERISA or IRS rule mandates action, ERISA fiduciary duties and DOL guidance require a thorough review and appropriate response. Discover the steps to follow in such situations. Continue
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  TRA Joins Forces with Industry Leaders in Asteri Collective to Redefine Retirement Consulting

  August 21, 2025 - The Asteri Collective unites top retirement plan consultants, including TRA, to drive innovation, collaboration, and technology across the retirement industry. Continue