Author | Bonnie Treichel Most plan sponsors think about retirement plan administration in terms of participant communications, investment oversight, compliance testing and government filings. Record retention rarely makes the list of strategic priorities — at least until an audit, participant…

Author | Bonnie Treichel When Congress passed the Pension Protection Act (PPA) in August 2006, most attention focused on fixing pension funding rules and encouraging greater participation in 401(k) plans. Twenty years later, it’s clear that the legislation accomplished far…

Author | Bonnie Treichel Many retirement plan participants lack the knowledge, expertise or interest in making investment decisions regarding their retirement savings. Indeed, participants are often happy (if not relieved) to have the option of a target-date fund (TDF) or…

Author | Bonnie Treichel The Internal Revenue Service (IRS) recently announced an increase in the limits for health savings accounts (HSAs) in 2027.[i] If there is a workplace benefit with more tax advantages than a 401(k) or 403(b), it has to…

Author | Bonnie Treichel Historically, according to a few courts, participant data may not be a plan asset under the Employee Retirement Income Security Act (ERISA), but it is undeniably an asset.[i] And increasingly, it’s being used like one. Plan fiduciaries…

Author | Bonnie Treichel On February 24, 2026, the Employee Benefit Security Administration (EBSA) issued a proposed regulation (the Proposal) designed to modify the existing safe harbors regarding electronic delivery of certain notices, which would carry out section 338 of…