CONTENTS MAY - JUNE 2023 2 | INSIGHTS 4 | PARTICIPANT ANALYSIS Financial Programs' Impact 6 | RULES & REGULATIONS From Washington and the Courts 8 | UPFRONT Pulling Together for the Goal? The 'Why?'s Behind Cash-Outs Waiting for the SECURE 3.0 Act Ask the Experts Roths, on Closer Inspection COVER STORY 14 | Role Call How to utilize current providers, or add third-party players, when rethinking plan services. FEATURE 18 | A New Breed of TDFs An in-depth look at target-date funds with various lifetimeincome components. AWARDS 22 | 2023 Plan Sponsor of the Year Finalists This year, we recognize exceptional plan sponsors in nine categories of plans. CONFERENCE COVERAGE 31 | 2023 HSA Conference Fitting heath savings accounts into your benefits offering. PARTICIPANT EDUCATION 34 | A Personalized Approach Show participants the value of a range of financial benefits. DEFINED BENEFITS 36 | The New Wave Cash balance plans gain in popularity for small and midsize firms. PLANSPONSOR.COM May - June 2023 1 38 | FIDUCIARY FORUM Time for the SOCs Systems and organization control reports can confirm cybersecurity. 39 | INSIDE ANGLE It's Complicated Recent litigation says the definition of investment advice is still unclear. 40 | PLAN PROFILE In Food With Love Harris Teeter, 2018 Plan Sponsor of the Year, Corporate 401(k) >$800mmhttp://www.PLANSPONSOR.COM