close

The Merged Assets Mess: Why Reconciliation and 5500 Accuracy Matter More Than Ever

By Ary Rosenbaum, Esq. Mergers are great when you’re talking about chocolate and peanut butter. But when you’re talking about merging 401(k) plan assets, it’s not always a smooth combination. Plan mergers, whether due to acquisitions, company restruc...

Fiduciary Duties, Board Retreats, and a Lesson from Sunrise Highway

Serving as counsel to a private school board, I had the chance to join their recent retreat, and I think it went pretty well. I gave a talk on fiduciary responsibility, what it means for the board, how it shapes every decision, and how duties extend beyond th...

Roth Catch-Up Regulations: What Plan Providers Must Do Now

The clock is ticking. Starting January 1, 2026, the world of catch-up contributions changes in a bi...

Advisors: What the 2025 T. Rowe Price DC Consultant Study Means for Your Practice

Let’s cut through the marketing fluff and look at what the 2025 T. Rowe Price Defined Contributio...

Advisors: If You Want to Be Loved by Plan Sponsors, Focus on Participant Outcomes

Plan sponsors aren’t hiring advisors so they can get fancy PowerPoints or attendance at cocktail ...

If You Want to Hide Something, Put It in the Plan Document

To steal a joke from Chris Rock, when I worked at a TPA as the lead ERISA attorney, I used to joke ...

Walking on Eggshells with Plan Sponsors

A long-time client of a financial advisor had a 401(k) plan sponsor that was quiet, easy to deal wi...

Cracker Barrel and the Wrong Kind of Change

I’ll admit it—I loved Cracker Barrel. Living in New York, I never had one nearby, so whenever I...

Pay Now or Pay More Later: The Real Cost of Underpaying Employees

When I look back on my brief tenure at that union law firm, the irony wasn’t lost on me. We were ...

The Road to Hell… and Retirement Plans

One of my favorite sayings is: “The road to hell is paved with good intentions.” To me, it’s ...