TRA MAKES NEWS HAPPEN

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  CASE OF THE WEEK – Successor Plan Rule

  September 25, 2026 - The successor, or alternative, plan rules can prevent a plan sponsor from relying on plan termination to distribute restricted amounts, including elective deferrals, QNECs, QMACs and related earnings in a 401(k) plan, and elective deferral and custodial account amounts in a 403(b) plan, if the employer maintains or establishes an alternative plan or contract. This article explains which plans qualify as a successor plan, the exceptions that apply, and why sponsors should evaluate this rule before executing a plan termination. Continue
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  What Is the Best Small Business Retirement Plan Type

  September 24, 2026 - Choosing the right retirement plan is one of the biggest decisions a small business owner will make. This guide breaks down how 401(k), SIMPLE IRA, SEP IRA, and profit sharing plans differ in contribution limits, administrative burden, and fiduciary responsibility, so plan sponsors can select the structure that best fits their workforce and goals. Continue
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  Best Small Business 401(k) TPAs Compared in 2026

  September 22, 2026 - Choosing the right 401(k) third-party administrator can significantly impact your retirement plan's success. This guide compares six leading TPAs for small businesses, evaluating fiduciary services, plan design flexibility, compliance support, dedicated service, and scalability. Learn why TRA stands out for customized plan administration, 3(16) fiduciary services, and hands-on support. Continue
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  CASE OF THE WEEK – Failure to Implement AEM

  September 18, 2026 - A missed automatic enrollment implementation under SECURE 2.0 does not necessarily require an IRS filing, but timely correction is critical. This article explains the available self-correction options, including the 0%, 25%, and 50% QNEC correction methods, deadlines for restoring missed deferrals and matching contributions, and practical steps plan sponsors should take to minimize costs and maintain compliance. Continue
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  CASE OF THE WEEK – Estate as IRA Beneficiary

  September 11, 2026 - When a traditional IRA owner's estate is the beneficiary, the applicable RMD rules depend on whether the owner died before or after their required beginning date (RBD). Estates generally must follow either the five-year distribution rule or the deceased owner's remaining life expectancy. Understanding these rules can help beneficiaries avoid costly mistakes and ensure timely IRA distributions. Continue
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  CASE OF THE WEEK – Revisiting Beneficiary Designations

  September 4, 2026 - A participant named an ex-spouse as primary beneficiary on her 401(k), later remarried, and became incapacitated without updating her beneficiary form. Who inherits the account? In many ERISA-covered retirement plans, federal spousal protection rules give priority to the current spouse, even when an outdated beneficiary designation names someone else. This article explores the applicable ERISA and IRS rules, recent court guidance, how incapacity affects beneficiary changes, and why the outcome can differ significantly for IRAs. It also highlights the importance of regular beneficiary audits to prevent costly disputes and confusion. Continue
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  What Recordkeepers, Advisors, and TPAs Do in 401(k)s

  September 1, 2026 - Who does what in a 401(k) plan? Recordkeepers manage participant accounts and transactions, financial advisors provide investment guidance, and TPAs handle plan design, compliance testing, and government filings. Learn how these three key service providers work together to support retirement plan administration and help plan sponsors keep their plans running smoothly. Continue
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  Plan Sponsors Ask…

  August 31, 2026 - Delayed retirement can create significant workforce costs for employers, with studies showing expenses of up to $126,000 per employee annually. Learn how retirement plan design and automatic features can help employees retire on time and manage organizational costs. Continue
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  CASE OF THE WEEK – Qualified Plan Loan Offset (QPLO) After Plan Termination

  August 28, 2026 - Outstanding 401(k) loans do not always become immediately taxable when a retirement plan terminates. Learn how plan terms, loan offsets, QPLO rules and rollover deadlines may help participants preserve tax-deferred retirement savings. Continue
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  Compare Small Business Retirement Plans

  August 27, 2026 - Explore the best retirement plans for small businesses in 2026. Compare 401(k) plans, SIMPLE IRAs, SEP IRAs, and profit sharing plans to find the right fit for your employees, budget, and long-term goals. Continue