We review recent IRS guidance relating to the mandatory Roth catch-up requirement for certain high earners in multiemployer defined contribution 401(k) plans.

In our latest multiemployer review, we discuss how SECURE 2.0’s automatic enrollment provision could hinder retirement savings for 401(k) plan members.

While the Secure 2.0 bill’s auto-enrollment feature would help people save for retirement, it would lead to significant administrative issues for many plans including Taft-Hartley plans.

This article provides an overview of the distribution process and why now may be a good time for trustees to consider moving the defined contribution plans to a daily valued environment.

Plan sponsors should ensure that participant loan provisions in a Taft-Hartley Defined Contribution retirement plan be thoroughly vetted and in compliance.

This paper explains the merits of moving the defined contribution plan from a balance forward, periodic-valued, trustee-directed plan to a daily-valued, self-directed plan that participants can view and monitor every day in order to make more informed decisions about their retirement.