Employer sponsored retirement plans are facing increased complexity. Regulatory changes, evolving tax considerations, and rising employee expectations are reshaping how employers must think about plan design, oversight, and provider support. 

 “Fiduciaries and business owners need more than just an advisor, they need a strategic partner who brings clarity to complexity, responds quickly to changes, and helps them design a plan that aligns with the company’s goals,” said Kathy Peterson, Aldrich Wealth’s Director of Corporate Retirement Plans. “A well-supported retirement plan isn’t just a benefit, it’s a foundation for employee well-being.” 

As organizations plan for the year ahead, now is the right time to evaluate whether your retirement plan, and your advisor, are keeping pace. Employers that take a proactive approach are better positioned to reduce risk, improve employee engagement, and align their retirement plan with broader business goals. 

Below are three strategic shifts employers should be addressing now to ensure their retirement plan remains effective, compliant, and competitive. 

Each year brings updated IRS contribution limits, and even modest changes can influence how employees plan, save, and engage with the retirement plan. While these updates are routine, confusion around the limits, including the new catch-up limits for employees ages 60-63, remains common. 

Employers are often the first place employees turn to with questions – having a clear communication strategy and proactive education is especially important at the start of the year. 

For a breakdown of the new limits, read our article: 2026 IRS Plan Limits. 

Recent IRS guidance related to SECURE Act 2.0 introduced a new Roth catch-up-rule beginning in 2026. Employees age 50 and older who earned more than $150,000 in FICA wages in the prior year must make catch-up contributions as Roth contributions, rather than pre-tax. This change has been challenging for employers as it involves the payroll system, recordkeeper, and clear communication with employees about the change. 

Staying ahead of these changes and putting clear processes in place will allow employers to better support employees approaching retirement while ensuring plan operations remain compliant. 

Learn more in our article: Final IRS Regulations on Catch-Up Contributions: What Actually Changes and When. 

Most companies provide what is known as a single-employer (or traditional) 401(k) plan. In this structure, the employer is solely responsible for managing the plan, which includes overseeing investment options, ensuring compliance, handling administration, and bearing fiduciary liability. While these plans are customizable and hiring experts can help, they can also be time-intensive, costly, and complex, especially for small and mid-sized businesses.  

A Pooled Employer Plan (PEP) is an alternative that is gaining traction among private employers. A PEP allows unrelated businesses to join together in a single retirement plan, administered by a third-party provider known as a Pooled Plan Provider (PPP). Compared to a traditional 401(k), a PEP can help to significantly reduces the administrative burden, simplify compliance, and shifts certain fiduciary responsibility away from the employer.  

Understanding the differences between a traditional 401(k) plan and PEP can help employers simplify oversight while keeping employee outcomes front and center. 

Many retirement plans still operate on default plan design provisions that haven’t been revisited in years, and investment lineups with high fees and revenue sharing.  At the same time, increased regulatory scrutiny and heightened litigation risk now extend to areas of plan operation that fiduciaries may never have thought could carry such risks. 

Recent forfeiture-related litigation is one example of how seemingly routine administrative decisions carry meaningful personal liability exposure, making it more critical than ever that plans partner with advisors who truly specialize in serving retirement plans, so that goals and governance properly incorporate leading best practices.   

Retirement plans are not static, and as the regulatory landscape changes and expectations rise, employers need a retirement plan advisor who is accessible, responsive, and focused on long-term alignment.  

Private company owners and plan fiduciaries should use the start of 2026 to ask themselves these five important questions about their plan: 

1. Are we meeting our fiduciary responsibilities under ERISA? 
2. Is our advisor acting in a fiduciary capacity and are there additional protections that can help mitigate risk? 
3. Could alternative structures, such as a Pooled Employer Plan (PEP), better support our organization? 
4. Does our advisor understand our goals, and are they responsive to our questions and concerns while also helping us look ahead? 
5. Do we have the right employee education and financial wellness plan in place to enhance engagement and retirement outcomes? 

Schedule a consultation with an Aldrich Wealth retirement plan advisor to review your retirement plan and identify opportunities for the year ahead. 

This material is provided for informational purposes only and does not constitute investment, legal, or tax advice. Aldrich Wealth is an SEC-registered investment adviser. Registration does not imply a certain level of skill or training.