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.

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September 28, 2026
Sometimes retirement plan problems begin with bad decisions. Other times, they begin with good intentions.

Retirement Plan Challenges for Law Firms

September 28, 2026
Law firms often have compensation structures that are more complex than those of other business types. This is attributable to having both equity and non-equity partners, large year-end bonuses, variable associate compensation, and high contribution goals for senior attorneys -- all these factors and more affect how a retirement plan operates. While these structures can create opportunities for sophisticated retirement plan design, they can also create testing volatility and compliance risk, especially if changes in compensation (or partnership/ownership) are not addressed throughout the year as they occur.

When an Automated Retirement Plan Creates Compliance Risk

September 28, 2026
Technology is quickly transforming retirement plan administration. Today, employers can launch a retirement plan, connect payroll, enroll employees, process contributions, and access reports, all electronically and with far less manual effort needed than in the past.
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