News & Insights

Key Takeaways Beginning January 1, 2026, employees age 50 or older who earned more than $150,000 in the prior year (amount published annually by the IRS) with their current employer must make their catch-up contributions as Roth. IRS final regulations apply starting in 2027, but plans must operate in good faith compliance beginning in 2026. […]

September 5, 2025, marks National 401(k) Day and the near end of another audit season for Form 5500 filings. Each year, trends emerge revealing common issues and areas that warrant close attention from plan sponsors. The following blog explores common errors in audit findings and how to successfully navigate these moving forward. 1. Auto Enrollment […]

A federal district court judge has struck down the Biden administration’s new rule regarding the salary threshold for determining whether certain employees are exempt from federal overtime pay requirements. The first phase of the rule took effect for most employers in July 2024 and affects executive, administrative and professional (EAP) employees. With a Republican administration […]

National 401(k) Day is observed each year on the Friday following Labor Day. It serves as an annual reminder to shift focus toward securing our financial future. The day was first established in 1996 to raise awareness about the importance of saving for retirement through retirement plans, like  401(k) plans. This date signifies the end […]

The Setting Every Community Up for Retirement Enhancement (SECURE) 2.0 Act was signed into law in December 2022, bringing more than 90 changes to retirement plan and tax laws. Many of its provisions are little known and were written to roll out over several years rather than immediately taking effect. Here are several important changes that […]

Read our latest blog to learn more about an assessment approach for the new 12 DOL best practices. - Atlanta CPA

Read our latest blog to learn more about recent changes to Form 5500 and how it will effect your retirement plan audit. - Atlanta CPA

This article was originally published on the SHRM-Atlanta blog. Fiduciary responsibility is often at the forefront of plan sponsors’ minds as we conduct annual employee benefit plan (EBP) audits. We see a variety of levels of plan oversight, but one fiduciary best practice is that the plan sponsor forms an EBP committee. Forming a committee encourages […]

Learn about the steps involved in assessing plan auditor quality including the importance of audit staff continuity - Top Atlanta CPA.

Read our latest blog detailing the recent guidance from the Department of Labor on cybersecurity for employee benefit plans. – Atlanta 401k Auditors