To qualify for participation testing relief under Internal Revenue Code (IRC) Section 401 (a) (26), a closed plan must meet three conditions: 1. Plan Amendment Requirements: The plan must be amended ...

Studies have shown that prosocial behavior — work for the benefit of others — leads to greater fulfillment, less stress, and greater creativity and innovation at work (if you do not believe me, google ...

The raising of interest rates for the general population does not dampen inflation but only adds to it.

Industry experts in a recent webinar argued that lifetime income is an antidote to concerns over retirement preparedness and security, and offered their insights on how it addresses them.

Nominations are now being accepted for the 2026 ASPPA Leadership Council. Elected at-large members of the ASPPA Leadership Council serve for one term of four calendar years. Nominees must be ...

According to a report from the Public Research Retirement Lab (PRRL) in which they compared retirement investors who use one fund and those that use multiple funds, TDFs are more popular with younger ...

Just as water finds new pathways, recent SECURE Act rules on long-term, part-time employees (LTPTE) are carving new channels in retirement planning. Our latest cover story by Shannon Edwards dives ...

The new long-term part-time employee (LTPE) rules have resurrected an issue relating to the calculation of the deduction limit for defined contribution plans. The new long-term part-time employee ...

A request for information Senate Health, Education, Labor, and Pensions (HELP) Committee Chairman Dr. Sen. Bill Cassidy (R-La.) issued last June about removing legal and regulatory barriers to ...

The study does identify some challenges DB plans and the employers that offer them report that they are facing. Plan sponsors told NEPC that they have “mixed views” on that. And it is notable that ...