As the year comes to a close, employers face critical deadlines and responsibilities related to their 401(k) plans. From ensuring compliance to maximizing employee contributions, year-end planning is essential for both fiduciary protection and employee satisfaction.
Top 401(k) providers emphasize a proactive approach to year-end planning, helping employers navigate tasks efficiently and confidently. Here’s how the experts prepare companies for a smooth year-end.
Conduct a Comprehensive Plan Review
Check Contributions and Participation
Top providers start with a thorough review of employee and employer contributions:
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Ensure employees are maximizing their deferrals within IRS limits
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Confirm employer matching contributions are accurate
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Identify employees who may need reminders or guidance
Reviewing contributions early helps avoid surprises and ensures employees can take full advantage of their retirement savings opportunities.
Evaluate Investment Options
Providers also review plan investment menus for performance and suitability:
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Compare fund performance against benchmarks
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Assess target-date funds and diversified options
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Identify underperforming or high-fee investments
A well-reviewed investment lineup supports employees in meeting their retirement goals.
Ensure Compliance and Fiduciary Oversight
Conduct Year-End Testing
Compliance testing is a key focus at year-end. Top 401(k) providers guide employers through:
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Nondiscrimination testing (ADP/ACP)
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Top-heavy testing
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Eligibility and coverage verifications
Early identification of potential compliance issues allows time for corrective action, reducing penalties and administrative headaches.
Maintain Proper Documentation
Providers emphasize maintaining thorough records of:
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Investment committee decisions
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Plan design updates
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Employee communications
Proper documentation protects fiduciaries and demonstrates adherence to ERISA requirements.
Optimize Communication With Employees
Remind Employees About Contribution Limits
Employers often receive support from providers in communicating:
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Maximum 401(k) deferral amounts
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Catch-up contributions for those over 50
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Deadlines for making adjustments before year-end
Clear communication ensures employees maximize their benefits and avoid missed opportunities.
Provide Education on Investments
Providers also help educate employees about:
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Fund options and performance
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Risk diversification
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Resources like retirement calculators or one-on-one counseling
Education increases engagement and helps employees make informed decisions about their retirement.
Review Fees and Expenses
Examine Administrative and Investment Costs
High fees can reduce retirement savings over time. Top 401(k) providers help employers:
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Compare recordkeeping and administrative fees to industry benchmarks
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Review investment management costs
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Explore opportunities for cost savings
This review ensures the plan remains cost-effective and aligns with fiduciary responsibilities.
Make Adjustments Before Year-End
If fees are high or services can be improved, providers advise on changes that can be implemented immediately, maximizing benefits for both employees and the company.
Plan Ahead for the Next Year
Consider Plan Design Changes
Providers encourage employers to assess:
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Matching formulas
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Profit-sharing contributions
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Eligibility requirements
Making design changes at year-end ensures a smooth implementation for the next plan year.
Stay Informed About Regulatory Updates
Top providers keep employers updated on:
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IRS contribution limits
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DOL guidance
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Plan design best practices
This proactive approach reduces risk and positions the plan for success in the coming year.
Partner With a Trusted 401(k) Provider
Working with a knowledgeable provider ensures year-end processes are handled efficiently and accurately. Providers help employers:
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Conduct comprehensive plan reviews
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Optimize plan design and investment options
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Maintain compliance and fiduciary oversight
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Communicate effectively with employees
By partnering with experts, employers can enter the new year confident that their 401(k) plan is on track.
Take Action Today
Year-end is a critical time for 401(k) plan success. By reviewing contributions, investments, compliance, fees, and communication strategies, employers can protect themselves, empower employees, and maximize the value of their retirement plan.
Schedule a consultation with a trusted 401(k) provider today to ensure your plan is fully prepared for 2026 and beyond.