Taking an RMD before arranging a qualified charitable distribution can limit your options. Learn why an RMD cannot be rolled back into an IRA or retroactively converted to a QCD, and what to consider when coordinating future distributions and charitable gifts.

The post Case Of The Week – RMD Excess and Charitable Distribution appeared first on TRA.

Choosing a 401(k) administration partner means looking beyond technology and basic reporting. This comparison explores six firms through the lens of fiduciary support, plan design flexibility, compliance services and dedicated support for mid-sized employers.

The post Choosing a 401(k) Administration Partner for Your Mid-Sized Business appeared first on TRA.

Outsourcing investment fiduciary responsibilities can strengthen retirement plan governance and provide access to specialized expertise. Whether a plan sponsor engages a 3(21) co-fiduciary or a 3(38) investment manager, fiduciary responsibility does not disappear. ERISA requires plan sponsors to prudently select and monitor service providers, ensuring investments, fees, communication and fiduciary processes continue to align with the plan's best interests. Effective oversight helps sponsors fulfill their ongoing responsibilities while benefiting from professional investment management support.

The post Understanding Your Ongoing Role When Outsourcing Investment Fiduciary Services appeared first on TRA.

Concerned your 401(k) plan may fail ADP testing? The SECURE Act provides employers with an opportunity to amend an existing plan and add a safe harbor nonelective contribution, potentially eliminating the need for ADP testing and avoiding refunds to highly compensated employees. Understanding the timing requirements, contribution thresholds, and compliance rules can help employers take advantage of this valuable year-end planning strategy

The post Case Of The Week – Failed ADP and Safe Harbor appeared first on TRA.

Choosing a retirement plan means balancing savings opportunities, employer contributions and administrative responsibilities. Explore how four common plan types compare and which factors matter most for your business.

The post What Small Businesses Should Know About Plan Options appeared first on TRA.

Employee interest in Roth 401(k) accounts continues to grow, particularly among younger workers. Recent industry data shows increased Roth participation among Gen Z, reflecting greater awareness of tax diversification and long-term retirement planning opportunities. This trend highlights the value of ongoing employee education and communication around retirement savings options.

The post Plan Sponsors Ask… appeared first on TRA.

A SIMPLE IRA’s 3% match alone does not meet QACA matching requirements. Explore how an enhanced formula can preserve that familiar match structure while providing a maximum employer match of 3.5%.

The post CASE OF THE WEEK – QACA Match appeared first on TRA.

As businesses grow, retirement plan administration becomes more complicated. Multi-location operations, multiple payroll systems, workforce diversity, and evolving compliance requirements can create challenges that basic providers may not be equipped to handle. Learn how to evaluate 401(k) plan administration providers and why specialized expertise can help plan sponsors and advisors manage compliance, reduce administrative burdens, and support long-term retirement plan success.

The post Best 401(k) Plan Administration Providers for Complex Employers appeared first on TRA.

Will a Trump Account affect a child’s future financial aid eligibility? Current FAFSA rules may support excluding these accounts from reportable investments, but specific guidance is still needed.

The post CASE OF THE WEEK – Trump Accounts and FAFSA appeared first on TRA.

Managing a 401(k) plan involves multiple service providers, each with distinct responsibilities. Learn how recordkeepers, plan advisors, and third-party administrators (TPAs) work together to support compliance, investment oversight, plan administration, and fiduciary governance, helping plan sponsors make more informed decisions.

The post Understanding 401(k) Provider Roles for Plan Sponsors appeared first on TRA.