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ERISA-covered retirement plans, federal spousal protection rules give priority to the current spouse, even when an outdated beneficiary designation names someone else.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

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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.

Managing a 401(k) plan involves more than processing employee contributions. Plan sponsors are responsible for compliance, fiduciary oversight, participant communications, annual testing, and regulatory filings. Understanding these responsibilities is critical to maintaining a successful retirement plan and avoiding costly mistakes. In this guide, learn what 401(k) administration entails, the difference between a plan sponsor and plan administrator, common compliance challenges, and how partnering with an experienced third-party administrator like The Retirement Advantage, Inc. (TRA)® can help streamline operations, reduce administrative burdens, and support long-term plan success.

The post Understanding 401(k) Administration: A Practical Guide for Plan Sponsors appeared first on TRA.

Choosing the right retirement plan is about more than selecting an investment platform. Employers must consider plan administration, compliance requirements, employee needs, business goals, and long-term growth plans. This guide explores the retirement plan options administered by The Retirement Advantage, Inc. (TRA)®, helping employers and advisors understand which solution may be the best fit for their organization.

The post 401(k) Plan Administration and Retirement Plan Options: Finding the Right Fit for Your Business appeared first on TRA.