TRA MAKES NEWS HAPPEN

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  CASE OF THE WEEK – Roth IRA vs Designated Roth

  August 14, 2026 - Both Roth IRAs and designated Roth 401(k) accounts offer the potential for tax-free retirement income, but important differences exist. Learn how eligibility rules, contribution limits, distributions, investment options, and tax treatment compare so you can better understand which Roth savings strategy may fit your retirement goals. Continue
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  Payroll Integration: Streamlining Retirement Plan Administration

  August 13, 2026 - Discover how payroll integration can simplify retirement plan administration by reducing manual data entry, minimizing errors, improving compliance, and enhancing operational efficiency. Continue
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  What 401(k) Administrators Do for ERISA Compliance

  August 11, 2026 - ERISA compliance is one of the most important responsibilities associated with managing a retirement plan. Learn how 401(k) administration providers help support fiduciary oversight, compliance testing, regulatory reporting, and ongoing plan governance. This guide explores what advisors should look for when evaluating retirement plan administration partners and how TRA helps simplify compliance while delivering greater value to plan sponsors. Continue
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  What Is a 3(16) Fiduciary for 401(k) Plans

  August 10, 2026 - A 3(16) fiduciary assumes responsibility for key administrative functions of a 401(k) plan, helping plan sponsors reduce compliance risk and streamline retirement plan operations. Learn how 3(16) fiduciary services work, how they differ from TPAs and other ERISA fiduciaries, and what responsibilities plan sponsors still retain. Continue
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  CASE OF THE WEEK – Missed After-Tax Opportunity

  August 7, 2026 - When a payroll error prevents a participant's elected after-tax (non-Roth) contributions from being withheld, the mistake must be corrected under the IRS Employee Plans Compliance Resolution System (EPCRS). Depending on the circumstances, the correction may require a Qualified Nonelective Contribution (QNEC), corrective matching contributions, and earnings adjustments. In some cases, a special EPCRS rule for brief failures may eliminate the need for a corrective contribution, while SECURE 2.0 expanded self-correction options for eligible inadvertent failures. Continue
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  Making Retirement Benefits Easier to Understand

  August 6, 2026 - Many employees fail to participate in workplace retirement plans not because of cost, but because they don't understand how the plan works. Learn how clear communication and early engagement can help boost retirement plan participation. Continue
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  What Small Businesses Should Know About Retirement Plan Options

  August 5, 2026 - Choosing the right retirement plan can have a significant impact on your business, employees, and long-term financial goals. This guide explains the differences between 401(k) plans, SIMPLE IRAs, SEP IRAs, and profit sharing plans, helping small business owners and retirement advisors evaluate the best retirement plans for small businesses. Continue
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  How to Choose a 401(k) TPA in 2026

  August 4, 2026 - Choosing the right 401(k) plan administration partner is critical for compliance, fiduciary oversight, and long-term retirement plan success. This guide explains what to look for in a retirement plan TPA, including service, expertise, technology, and support for complex plan designs. Continue
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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