Christopher Carosa, CTFA
Why Companies Aren’t Using The 401k Start-Up Tax Credit
When too many moving parts are introduced at once, decisions slow down. Employers may delay action while trying to understand their options, or they may default to inaction when the path forward is not clear.
Is 401k Roth Risk A Ruse?
Roth catch-up mandate errors are already occurring—and not where most fiduciaries expect. When payroll systems break down, who carries the risk?
Potential Payroll Errors In Roth Catch Up Mandate Expose Fiduciaries To Hidden Risk
Roth catch up mandate failures are already happening. They are not isolated. They are not rare. And they are not being caught as quickly as fiduciaries might expect. These breakdowns are occurring inside payroll systems that appear to be working. They are flowing through recordkeeping platforms that continue to process contributions without interruption. On the […] Read Full Article
What Do 401k Plan Sponsors Get So Wrong About 3(38) Delegation?
401k 3(38) delegation sounds like a clean handoff, but what if the liability never really leaves the room?
Is 401k 3(38) Delegation A Real Risk Transfer Or A Fiduciary Illusion?
That is the line committees cannot afford to miss. They cannot interfere, but they also cannot ignore. Those two verbs define the narrow lane that fiduciaries must stay in if they want delegation to work as intended.
Is There A Fiduciary Risk When Participants Don’t Understand?
401k participant understanding is no longer optional. Fiduciaries may do everything right—yet still face risk when participants make uninformed decisions.
If Participants Don’t Understand It, Should It Be In Your 401k Plan?
Fiduciaries can follow every step of a prudent process and still end up with outcomes they did not anticipate. That’s not how fiduciary risk is supposed to work. Or at least, not how it used to work.
Is This The New 401k Fiduciary Liability Risk?
Saver’s Match fiduciary risk is arriving faster than the rules meant to govern it. Plans must decide how to respond before the system is fully built.
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