In today’s dynamic retirement landscape, our commitment to you and your plan participants remains steadfast. We recognize that exceptional service is the cornerstone of our partnership. It is our privilege to support our clients in achieving retirement success.
As part of this commitment, below you will find this quarter’s roundup of retirement plan insights. From time-sensitive action items to helpful industry updates, we’ve gathered resources to keep you informed and ahead of what’s coming next.
Time Sensitive
Roth Catch-Up Contribution Requirement – Effective 2026
Beginning January 1, 2026, employees (age 50 or older) who are eligible to make catch-up contributions and who had wages exceeding $145,000 in the prior year (2025), indexed annually for inflation will be required to make those catch-up contributions on a Roth (after-tax) basis. This is a mandatory provision for all plans that currently allow Roth contributions.
Amendment Deadlines for Changes Effective January 1
Safe Harbor Adds/Changes Amendments – Deadline: October 1 If your plan is adding or removing a safe harbor plan design feature or wants to make changes to your current safe harbor design, amendment requests must be submitted to your American Trust team…
Does your Plan Administration Process Need to Change? Recent legislation under SECURE 2.0 introduces a new requirement for 401(k) plans: Long-Term Part-Time (LTPT) employees—those who have worked at least 500 hours in two consecutive years—must be all…
For Your Review
New Signature Requirements on Participant and Plan Sponsor Forms
To help protect plan participants from fraud, American Trust is placing additional requirements on distribution forms received from our clients. The new Requirements include: Signature Date Requirements: Signature Requirements for Distributions and …
News and Information
Preparing for Year-End: Important Reminders
As the last days of summer come into view, it’s time to begin preparing for year-end plan administration tasks.
Technical Research for ERISA Pros
ERISApedia offers a powerful suite of web-based resources to professionals working with retirement plans. From the industry’s most comprehensive compliance oriented reference ebooks to expert support and business.