With 2026 fast approaching, plan sponsors are navigating a complex landscape of new regulatory requirements, evolving IRS guidance, and operational challenges. At Groom Law Group’s 27th Annual Seminar, held May 15–16, 2025, Groom attorneys Elizabeth Dold, Allison Ullman, and Rosie Zaklad delivered practical insights during their panel, Current Retirement Topics.
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Key highlights include their coverage of:
- Mandatory Roth Catch-Up Contributions: What employers need to do now to prepare for the 2026 deadline, including how to handle the $145,000 FICA threshold, the implications of not offering Roth, implementation challenges, and timing of plan amendments.
- Overpayments: Expanded discretion under SECURE 2.0 means more flexibility, but it also raises new questions about how to recover overpayments, and the related tax implications.
- Corrections and EPCRS Updates: SECURE 2.0 gave plan sponsors more room to fix errors themselves, but sponsors still need to understand when self-correction is not available.
- Your FAQs: From special controlled group rules to retroactive amendments, the panel covers real-life questions plan sponsors are already facing.
“If you have a plan and don’t currently offer Roth, you’re not required to add it—but if you don’t, high earners won’t be able to make catch-up contributions. That’s a consequence plan sponsors need to weigh carefully.”
– Allison Ullman, Principal