Links & Resources
Important Deadlines (2025 Tax Year and 2026 Calendar Year)
LAR Pensions Fee Disclosure for Participant Distributions (for Calendar 2026)
SECURE 2.0 Act
The latest legislation related to qualified retirement plans was passed on December 23, 2022.
Many of its provisions are optional. The Plan Sponsor/Employer chooses which to adopt and makes the chosen features available for all eligible participants. No amendment is necessary to make use of any of these new provisions, but ALL plans will need an amendment by the December 31, 2026 to update document language to reflect the Plan’s elective choices as well as the mandatory features of SECURE 2.0.
Here are a number of resources about the SECURE 2.0 Act. There are countless more online.
SECURE 2.0 Executive Summary (1 page PDF)
SECURE 2.0 Detailed Review of Optional Provisions (pending)
SECURE 2.0 Summary of In-Service Distributions (Table by John Hancock, Comments by LAR)
SECURE 2.0 New Guidelines for 401(k) Plans with “Long-Term Part-Time” Employees (PDF by Ascensus)
SECURE 2.0 New Plan Tax Credits (PDF by American Funds, Official IRS link here)
IRS Form 8881 to Claim Credit for New Plan and/or Auto-Enrollment
.
Plan Restatements:
The IRS requires retirement plans to be restated every 6-8 years to stay up to date with the newest legislation. Defined Contribution and Defined Benefit Plans are on two separate timelines.
Deadline to Adopt Post-PPA (for Defined Contribution Plans)(past-due)
DC’s were due for restatement on July 31, 2022, called Post-PPA. The next restatement period is not determined, likely by ~2028.
Deadline to Adopt Post-PPA (for Defined Benefit Plans)(past-due)
DB’s were due for restatement on March 31, 2025, also called Post-PPA. The next restatement period is not determined, likely around 2030.
——————————————-
Form 5500 – IRS Information/Links
- Who must file Form 5500-EZ? (for 1-Person Plans)
- How about Form 5500-SF? (for Small businesses with under 100 employees)
- 6-Digit NAICS Business Code Reference List (all filers need to select best match)
- DOL EFAST Website for Form 5500 (LAR can hold #s on record for you)
- EFAST Credentials Registration (DOL Q&A and Instructions)
- EFAST Registration Portal (NEW PLANS Sign up here)
- Fidelity Bond Information (DOL Q&A, required for any plan with employees)
- Fidelity Bond Referral (A leading provider of Fidelity Bonds in the USA)
Other Retirement Plan Rules/Guidance
- 401K Deposit Rules (DOL on 401(k) Paycheck withholding)
- About QDROs (DOL Q&A for QDROs)
- Fee Disclosure Guidance (DOL Rule on Administration fees)
- Guidelines on Plan Termination (IRS Links on page for more info)
Useful Links:
- Internal Revenue Service (About Retirement Plans)
- Internal Revenue Service (Newsroom)
- Department of Labor (EBSA)
- ASPPA (Pension News)
- NAPA (Pension News)
- JacksonLewis’ Benefits Law (Law News/Pubs)
New Plans
- 2025 Proposal Census (Required for a Free Pension Analysis)
- LAR Document Checklist (Pending, request by email)
Year-End Data Required for Annual Administration
Plans with employees must update and send both the Excel and the applicable PDF.
- Anniversary Census (2025 in Excel)
- Annual Data Request, EZ Filers (2025 in Fillable PDF, for those with no employees)
- Annual Data Request, SF Filers (2025 in Fillable PDF, for those with employees)
- Defined Benefit Funding Confirmation (Excel Deposit Log for Plan Year 2025)
Free Templates for 401(k) + Safe Harbor Plans
- Payroll Deposit Log Templates (Excel, 4 examples, choose your favorite or adapt it)
Distributions
- Distribution Worksheet (for Tax Year 2025’s Form 1099-R)
- To Request a Distribution (pending)
Participant Logins:
- American Funds
- American Funds Premier
- Ameritas (ex-Guardian)
- Ascensus
- Aspire (PCS)
- Empower (ex-Mass Mutual, ex-Great West, ex-The Hartford)
- John Hancock
- Principal
- Security Benefit
- T Rowe Price
- Transamerica
- TruStage
- Voya (ex-ING)
If you do not have your login details, please request them from your employer.
