CONTENTS January - February 2024 COVER STORY 16 | What's Around the Corner? Plan sponsors prepare and plan for 2024. FEATURE 22 | A Focus on Guaranteed Income Plan sponsors have several options for providing workers with access to annuities. CONFERENCE COVERAGE 28 | Navigating ESG Planning a route to sustainable investing goals. INVESTMENTS 30 | Are You on Track? Target-date funds have evolved; demographics have changed too. 32 | Demographic Shifts Sponsors seek a mix of TDF products to meet individuals' needs. PARTICIPANTS 33 | Advice on Advice Personalized investment guidance can take many forms. PLAN ADMINISTRATION 36 | Fiduciary Best Practices Navigating the waters to safeguard your plan. FIDUCIARY FORUM 38 | 2 Distinct Roles for When Sponsors Act Is the plan sponsor serving as a fiduciary or a settlor? It needs to know. INSIDE ANGLE 39 | The DOL's Not-So-New Fiduciary Rule Sponsors should understand the implications of the rule, if passed. PLAN PROFILE 40 | Continuous Good Service JX Enterprises, 2017 winner, Corporate 401(k) >$10mm - $50mm. 2 | INSIGHTS 4 | PARTICIPANT ANALYSIS Different Age, Different Stage 6 | RULES & REGULATIONS SECURE 2.0 Fixes Get Drafted; plus More From Washington and the Courts 10 | UPFRONT The Benefits to IBM's Pension-Thaw When Are Rehired Personnel Eligible for Contributions? EBSA's Budget Lags Behind Expenses Millennials, Gen Z Seek Employer Support PLANSPONSOR.COM January - February 2024 1http://www.PLANSPONSOR.COM