TRA MAKES NEWS HAPPEN

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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
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  CASE OF THE WEEK – Social Security Do Over

  October 10, 2025 - Eligible individuals can withdraw their Social Security application within 12 months of approval—once only—by filing Form SSA-521 and repaying received benefits. Learn how one nurse reversed her decision after returning to work. Continue
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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