CONTENTS DECEMBER 2021 - JANUARY 2022 4 | INSIGHTS 6 | RULES & REGULATIONS Hard to Insure; plus More From Washington And the Courts 10 | UPFRONT Various Ways to Get IRS Aid Equity Benefits Can Help Workers Meet Goals Older Participants Up Their Exposure to TDFs Employers Should Stress the 'Savings,' in HSA Education 2022 INNOVATION SPECIAL ISSUE COVER STORY 16 | ESG Interest Piqued What sponsors may consider in responding to participant demand for these funds. RESEARCH 20 | 2021 Best in Class DC Providers Trophy Case: This year's Best in Class DC providers represent an evolving set of best practices. WELLNESS 30 | Ramping Up Offerings Workers look to their employer for help to achieve financial wellness. ANNUITIES 34 | Annuities Still Misunderstood In today's low interest rate environment, these vehicles are gaining traction. STUDENT LOAN DEBT 36 | Student Loan Repayment More plan sponsors expect to add an iteration of this benefit. 2 PLANSPONSOR.COM December 2021 - January 2022 38 | FIDUCIARY FORUM The Cybersecurity Challenge Time to implement the DOL tip sheets and get prepared for enforcement. 39 | INSIDE ANGLE Excessive Fee Suits' Future Northwestern University's case will have massive implications. 40 | PLAN PROFILE In Need of a (New) Plan Sponsor used the Voluntary Corrections Program to change plan types.http://www.PLANSPONSOR.COM