Retirement plans may not be ancient history, but some of the ideas behind them certainly are. In this edition of Plan Sponsor News, we explore how today’s headlines and yesterday’s traditions shape the way retirement plans are managed today. From the latest SECURE 2.0 updates on Roth catch-up contributions to an interesting look at fiduciary duty’s roots in Roman law, we provide insights that blend the practical with the intriguing. Plus, don’t miss our webcast replay on private assets in defined contribution plans, offering a timely and insightful discussion exploring how private assets are helping reshape the future of retirement planning.
Secure 2.0 Act: Roth Catch-Up Contributions
In September 2025, the United States Department of the Treasury and the IRS issued final regulations implementing a major provision of the SECURE 2.0 Act. These regulations require that certain higher-earning participants in qualified defined contribution plans make their catch-up contributions as Roth (after-tax) contributions. Specifically, beginning January 1, 2026, participants aged 50 and older who had prior-year FICA wages of more than… Read More >
Fiduciary Fun Facts: From Roman Trusts to Employee Retirement Plans
In an era of ERISA litigation and heightened regulatory oversight, it is easy to forget that fiduciary duty is not new — it’s ancient. The idea that a person or persons must act solely for another’s benefit dates back more than two thousand years. Long before 401(k) plans or ERISA existed, Romans, and later, English courts, were already wrestling with what it means to hold something “in trust” for someone else. Understanding that lineage helps today’s Plan Sponsors appreciate that fiduciary duty has withstood… Read More >
