SECURE 2.0

IRS Issues Final Regs on Roth Mandatory Catch-ups for High Earners
Team SummitEmployer Resource Center, Fiduciary Governance, Plan Operations & AdminComments are off for this post
*UPDATE: On November 14, 2025, the IRS released plan limits for 2026 and increased the definition of a highly paid individual for Roth catch-up purposes to $150,000 earned in 2025.* The IRS has finalized regulations under SECURE 2.0 that will impact how certain participants save for retirement. Under this change, employees with prior-year FICA wages  Read More →
The Part-Time Retirement Plan Participant
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The SECURE Act and SECURE 2.0 have increased many part-time employees’ access to employer-sponsored retirement plans. As such, understanding the unique challenges of improving part-time participants’ retirement readiness, and how their needs may differ from those of full-time employees, is essential for sponsors. Common Reasons for Part-time Employment Part-time employees work fewer hours for a  Read More →
Fiduciary Hot Topics – Q4 2024
Team SummitEmployer Resource Center, Fiduciary Governance, Plan Operations & AdminComments are off for this post
Hot off the presses! The latest installment of Fiduciary Hot Topics has arrived! With so much happening in the retirement plan landscape, read on for a summary of current industry legislation and updates that may impact your organization’s retirement plan. Final and Proposed RMD Rules Answer Some Questions, Raise Others On July 18, 2024, the  Read More →

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