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.

It’s Not Too Late: Employers Can Still Set Up Retirement Plans and Unlock Significant Tax Savings for 2025

April 23, 2026
Many business owners assume that once tax season passes, the opportunity to reduce last year’s tax bill is gone. That’s often not the case. If you filed a tax extension, you still may have time to establish and fund a retirement plan for the prior year and generate meaningful tax deductions .

Q1 2026 Newsletter

April 14, 2026
As we move further into 2026, one thing is clear: retirement plan administration continues to get more complex and more important to get right. This past quarter, we published several articles addressing common (and costly) misconceptions, emerging compliance challenges, and structural issues we’re seeing across plans of all sizes. Below is a quick summary of what you may have missed, along with a few important reminders for the year ahead.

Seasonal Workforces and Retirement Plans: What Wineries Need To Know

April 14, 2026
Due to its seasonal nature, the winery industry operates on a business cycle fundamentally different from most other industries. From harvest and tourism season workforce spikes, to fluctuating tasting room staffing, wineries manage a highly variable employee base throughout the year. In addition, many wineries operate across multiple business lines—production, distribution, and retail, for example—often structured as separate legal entities. Aside from the day-to-day operational complexity these factors imply, they also have important and material implications for a winery’s retirement plan(s), primarily from a federal tax perspective. The complexity inherent in the classification of various employee types introduces unique challenges, which we discuss below.
More Posts