by JoAnn Cassell | Apr 15, 2026 | 401k Compliance, Employee Termination
If forfeitures are little more than an afterthought in managing your 401(k) plan, you are not alone. 401(k) forfeitures are one of those quiet plan mechanics that can create outsized compliance issues when plan sponsors misunderstand—or worse, ignore them. Let’s break...
by JoAnn Cassell | Mar 15, 2026 | 401k Compliance Error, 401k Plan Mistakes, Audit Insights
As a sponsor of a 401(k) plan, you’re not trying to break the rules—the opposite, you have the best intentions for your employees. You’re offering a benefit that protects their futures! But as I recently shared on The 401(k)ouple Podcast, most mistakes don’t come...
by JoAnn Cassell | Feb 15, 2026 | 401k Communication, Preparing for a 401(k) audit, Record Retention
Census data… I know, exciting! But seriously, before you hit “send” on your employee census to your third-party administrator (TPA) or auditor for testing, double-check the details. An accurate census is the foundation of your 401(k) plan audit, leading to reliable...
by JoAnn Cassell | Jan 15, 2026 | 401k Compliance
A practical guide to Agreed-Upon Procedures (AUPs) Just because you don’t need a 401(k) plan audit doesn’t mean you shouldn’t still protect your employees and organization. That’s where Agreed-Upon Procedures (AUPs) come in—a customizable, cost-effective...
by JoAnn Cassell | Dec 15, 2025 | 401k Audit Time, Preparing for a 401(k) audit
If you’ve been through a few 401(k) audits, you know the routine. But for Kyle Mishler, Director of Operations at Civiltech Engineering, Inc., audit prep isn’t just a once-a-year task—it’s part of how she stays organized year-round. We sat down with Kyle (a long-time...
by JoAnn Cassell | Nov 15, 2025 | 401k Compliance, Gratitude
In celebration of this season of gratitude, it’s a good time to zoom out and look at why we conduct 401(k) plan audits in the first place. Yes, audits are required by the Department of Labor (DOL) for plans with 100 or more participants with balances. Yes, there are...
by JoAnn Cassell | Oct 15, 2025 | Regulations & Policies, SECURE Act
Just last month, the Department of the Treasury and the IRS issued final regulations addressing the SECURE 2.0 Act provisions relating to catch-up contributions. And while we can’t offer legal or compliance advice (we’re your auditor, not your plan administrator or...
by JoAnn Cassell | Sep 15, 2025 | 401k Communication, Audit Procedures
Completing your independent 401(k) plan audit is a big milestone—but it’s not the final step. Once your auditor issues the report, there are still a few key tasks to wrap up on your end as the plan sponsor. Here’s what happens after the audit is finished, what’s...
by JoAnn Cassell | Aug 15, 2025 | Merger & Acquisitions
When your company is acquiring or merging with another, the due diligence process doesn’t stop at financials or operations. The target company’s retirement plans—especially their 401(k)—carry risks, responsibilities, and decisions that can impact both compliance and...
by JoAnn Cassell | Jul 15, 2025 | Audit Procedures
In 401(k) plan audits, digital tools and AI-powered platforms are helping plan sponsors and auditors streamline processes, reduce errors, and save time. The result? A smarter, more efficient audit experience that’s better for everyone involved, whether you’re...
