Q4 2025 Newsletter

December 31, 2025

As we wrapped up 2025, one theme came through clearly: small oversights in retirement plans can quickly turn into costly problems—but with the right awareness, they’re often avoidable.


In Q4, we focused on the real-world issues plan sponsors are facing today, from understanding updated 2026 contribution limits to navigating new rules like Roth catch-up requirements for higher earners. We also continued our How to “Break” a Retirement Plan series, highlighting the operational and compliance missteps the IRS most commonly finds—and how seemingly minor errors can escalate if left unchecked.


At the same time, we challenged a few persistent misconceptions. From the limitations of state-run retirement programs to the risks of relying on “one-size-fits-all” solutions, these articles reinforce an important idea: retirement plans are more nuanced than they often appear, and thoughtful design and administration matter more than ever.



Below is a quick recap of what we covered—and what it means for you and your clients heading into 2026.

What We're Seeing

Across Retirement Plans:

2026 Retirement Plan Limits

November 24, 2025
As we approach the end of the year, it’s time for employers, plan sponsors, and participants to review the new retirement plan limits for 2026. Each year, the IRS updates the thresholds for contributions, compensation, and catch-up amounts to account for inflation and statutory changes. Staying on top of these numbers is critical for plan compliance, participant communications, and overall retirement strategy.

The Roth Catch-Up Trap

November 6, 2025
The Roth Catch-Up Trap: What High Earners Need to Know New rules can create costly surprises for older employees.

How to "Break" a Retirement Plan: Part II

October 7, 2025
Operational blind spots that often (or can) trip up plan sponsors Welcome back to our series, How to "Break" a Retirement Plan." In Part I , we explored the structural missteps that often set a plan on the wrong path from day one, such as choosing the wrong type of plan, mishandling contributions, and payroll errors. While getting the foundation right is critical, even the strongest plan can unravel if daily operations aren’t tightly managed. The rules are strict, and mistakes (no matter how seemingly small, or well-intentioned!) can trigger costly corrections or even regulatory scrutiny.

2026 Compliance Calendar 


Beyond tracking dates, effective compliance requires coordination between payroll, plan documents, and regulatory requirements. To help you stay ahead, we’ve put together a 2026 Retirement Plan Compliance Calendar outlining key deadlines throughout the year for calendar-year plans.

Click here to download the Compliance Calendar

2026 Annual Limits Reminder 


Updated contribution limits and thresholds are now in effect and may impact both plan administration and participant strategy. We continually update the Annual Limits page on our website.

Click here to access and bookmark it

We hope you enjoyed our article roundup! If you have ideas for topics you'd like us to cover, our team of experts at Primark Benefits is here to assist you and answer any questions you may have.

CalSavers Penalties Are Here: Why Some California Employers Are Reconsidering Their Retirement Plan Strategies

June 4, 2026
For years, many California employers viewed CalSavers as something they would “deal with later.” As the state gradually rolled out mandatory retirement program deadlines based on employer size, it was easy for smaller businesses to push the issue down the road. Now, those deadlines have passed, the employee headcount threshold is now ONE— and enforcement is becoming very real.

The Hidden Risks of Low-Quality Retirement Plan Services Part II: Misaligned Incentives and Fragmented Accountability

May 12, 2026
In Part I of this series , we explored how differences in retirement plan service models can influence risks related to compliance, oversight, and fiduciary areas. In Part II, the focus shifts to a more concrete question: How do these differences ultimately affect the total cost of maintaining a retirement plan over time? While administrative fees are often the most visible expense, they represent only a portion of a plan’s true cost. The broader financial impact—what is often referred to as total cost of ownership—includes the downstream effects of operational efficiency, compliance accuracy, and the ability to fully utilize the plan’s design. 

Why Medical and Dental Practices Face Unique Retirement Plan Risks

May 7, 2026
Medical and dental practices often assume their retirement plan options are relatively straightforward and should be simple to administer. In reality, these businesses frequently present some of the most complex retirement plan challenges among small-to-mid-sized employers.
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