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.

The post CASE OF THE WEEK – Failure to Implement AEM appeared first on TRA.

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.

The post CASE OF THE WEEK – Estate as IRA Beneficiary appeared first on TRA.

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many ERISA-covered retirement plans, federal spousal protection rules give priority to the current spouse, even when an outdated beneficiary designation names someone else.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.

The post CASE OF THE WEEK – Revisiting Beneficiary Designations appeared first on TRA.

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.

The post What Recordkeepers, Advisors, and TPAs Do in 401(k)s appeared first on TRA.

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.

The post Plan Sponsors Ask… appeared first on TRA.

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.

The post CASE OF THE WEEK – Qualified Plan Loan Offset (QPLO) After Plan Termination appeared first on TRA.

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.

The post Compare Small Business Retirement Plans appeared first on TRA.

The Retirement Advantage (TRA)® has appointed industry veteran Jeff Schreiber as Vice President of National Sales & Distribution. Schreiber returns to lead national sales strategy, strengthen advisor and recordkeeper relationships, and drive growth through strategic partnerships across the retirement plan industry.

The post PRESS RELEASE – Jeff Schreiber Returns to The Retirement Advantage, Inc. (TRA)® as Vice President of National Sales & Distribution appeared first on TRA.

Choosing the right retirement plan is an important decision for any small business. Learn the key differences between 401(k) plans, SIMPLE IRAs, SEP IRAs, and profit sharing plans, including contribution limits, administrative requirements, and employer obligations, so you can select the option that best supports your business goals and employees' retirement readiness.

The post What Is the Right Small Business Retirement Plan appeared first on TRA.

When a 401(k) plan liquidates a stable value investment before satisfying a required 12-month put provision, a market value adjustment (MVA) may apply and reduce participant balances. While an MVA alone does not constitute a fiduciary breach, plan fiduciaries should carefully evaluate participant impact, review available alternatives, and document a prudent decision-making process to help mitigate potential litigation risk.

The post CASE OF THE WEEK – Stable Value Market Value Adjustment (MVA) appeared first on TRA.