BENEFITS DIGEST

The Plan Sponsor Council of America asked sponsors whether they will amend their plans to accept Saver's Match contributions when the federal match arrives for tax year 2027. About 36% are considering it, 47% say no, mostly because their workforces out-earn the income caps, and 16% had never heard of it.

With 59% of Americans lacking the savings to cover an emergency expense, employers are rethinking financial wellness benefits, from emergency savings programs to retirement plans to AI-powered financial advice.

Groom collects its August publications in one place, spanning DB plan funding rules, 45S credit and Saver's Match guidance, dependent care nondiscrimination, the wellness program enforcement relief, the e-delivery proposal, and the tobacco surcharge litigation.

Groom Law Group and CAPTRUST experts answer the question. The Saver's Match is voluntary for 403(b) plans, not required. Eligible low- and moderate-income savers can receive a federal matching contribution of up to $1,000 for taxable years beginning after December 31, 2026, and plans that choose to accept the deposits will need amendments and new administrative procedures under Notice 2026-48.

Section 103 of SECURE 2.0 replaces the Saver's Credit with a matching contribution from the federal government, and its implementation raises a series of decisions for plan sponsors. Seyfarth surveys the open questions about how the new match will operate.

Section 324 of the SECURE 2.0 Act directs Treasury to issue sample forms, procedures, and protocols that make rollovers easier to complete and more consistent across plans.

The IRS recently released Notice 2026-49, proposing sample forms and a standardized five-step process for rollovers to eligible retirement plans under Section 324 of the SECURE 2.0 Act.

The August Monthly Minute reminds plan sponsors of the upcoming SECURE 2.0 plan amendment deadline and highlights a Fourth Circuit decision reflecting the litigation impact of a delayed ERISA appeal determination.

Foley's reminder that years of CARES, SECURE, and SECURE 2.0 operation may not yet be reflected in plan documents: when operations, communications, and the document diverge, the amendment deadline is the cleanup moment. A practical December 31 checklist starter.

The Slott Report maps the fork in the road between Roth IRA and Roth 401(k) distribution rules, a useful desk reference as mandatory Roth catch-ups push more plan money into Roth accounts.

With the mandatory Roth catch-up regime live for participants who earned over $150,000 in prior-year FICA wages, Lyndsey Barnett walks through the correction framework when a high earner's catch-up contributions land pre-tax by mistake. Timing matters: errors caught before W-2 filing are fixed by transferring the funds and correcting wage reporting, later discoveries require an in-plan Roth rollover with 2026 errors corrected by December 31, 2027, and no correction is generally required if the erroneous amount is $250 or less.

A second read on the SECURE 2.0 section 324 rollover package, with attention to the four sample forms and what recordkeepers will need to change to support direct electronic transfers.

a useful one-stop review for anyone catching up after a summer vacation.

Implementing SECURE 2.0 section 324, the IRS proposes four optional sample forms and standardized procedures for rollovers between employer plans or between a plan and an IRA, aiming to replace today's paper-check-and-fax friction with a predictable process. Use of the forms would be optional and no safe harbor attaches yet; comments are due October 23, 2026.

Groom's Q&A-format read of Notice 2026-48 and what it signals about the forthcoming Saver's Match proposed regulations.

Experts from Groom Law Group and CAPTRUST answer a practical question on the timing of 403(b) restatements and SECURE 2.0 amendments.

Treasury and the IRS announced that they will propose regulations on the Saver's Match and begin implementing an Executive Order to create a federal IRA savings program for private-sector workers without coverage.

Employers that provide an emergency savings solution for their employees saw improved contribution rates in their retirement plans, according to a report published by Vanguard.

Treasury and the IRS announce their intent to propose regulations implementing the Saver's Match program under section 6433, the SECURE 2.0 provision paying federal matching contributions of up to $1,000 directly into the retirement accounts of eligible low- and moderate-income savers for tax years beginning after December 31, 2026. The notice requests comments by October 5, 2026 on eligibility, claiming and payment mechanics, financial-institution reporting, and treatment of erroneous payments.

PLANSPONSOR's coverage of the Saver's Match announcement, detailing how eligible Americans could receive federal retirement contributions of up to $1,000 per year and what the rulemaking will need to resolve before the program's 2027 start.

The government launches the regulatory process for SECURE 2.0’s Saver’s Match and takes a first step toward implementing the Executive Order establishing TrumpIRA.gov.

As the December 31, 2026 deadline approaches for adopting SECURE and SECURE 2.0 amendments, Milliman examines a key decision for defined benefit plan sponsors: whether to retain a required start date for benefit distributions that is earlier than the new later statutory required beginning date for RMDs, which has been raised to age 72, 73, and 75 depending on the participant's birth year.

Ted Benna says the new employer-funded plan is designed to help workers cover short-term financial needs without tapping retirement savings.

As part of a multi-bill markup, the Senate HELP Committee advanced legislation to make pension-linked emergency savings accounts (PLESAs) more attractive, along with boosting funding for the DOL’s Employee Ownership Initiative.

Experts from Groom Law Group and CAPTRUST answer questions concerning retirement plan administration and regulations.

As the SECURE 2.0 Act deadline for mandatory catch-up contributions for some plan participants looms, many retirement plan sponsors are beginning to amend their plan documents to meet its requirements.

Retirement plans face a critical compliance deadline arriving on December 31, 2026.

The December 31, 2026 deadline is fast approaching for most non-governmental plan sponsors to amend their tax-qualified retirement plans to comply with changes made by the SECURE Act of 2019, the CARES Act, the Taxpayer Certainty and Disaster Relief Act of 2021, and the Secure 2.0 Act (the “Acts”).

We also explore how Section 315 and Section 101 of the SECURE 2.0 Act impact plan mergers and family attribution rules, as well as why engaging ERISA counsel for a legal opinion is essential now that the IRS no longer issues determination letters for coverage testing.

Just when retirement plan sponsors thought disclosure rules couldn’t get any more convoluted, the Department of Labor has offered temporary relief on SECURE 2.0’s paper statement requirements.

What larger retirement plan sponsors stand to gain and give up in a pooled employer plan created under the SECURE Act of 2019.

Hobbs, Esq. Britney, a retired singer and superstar, owns and operates Lucky Records (the “Company”), a record company in Los Angeles with 44 employees. The Company sponsors the Lucky Records 401(k) Profit Sharing Plan (the “PS Plan”) to help its employees save for retirement.

CEOs send letter to Senate Banking Committee asking for movement on House-passed bipartisan bill that would finally permit access intended by SECURE 2.0

Fifteen states now have some automatic enrollment of public sector employees, but nearly half of US states prohibit it.

Auto-enrollment is one of those retirement plan features that sounds wonderfully simple in a sales presentation. “We’ll automatically enroll employees, boost participation, and help people save.”

Investment menu rulemaking and outstanding SECURE Act and SECURE 2.0 guidance dominated the regulators’ newly posted lists.

The US Treasury also posted a rule list that provides SECURE 2.0 guidance including required minimum distributions.