TRG TRG JOB #: SRP24_077391 Retirement Plan Services Print - Q4 JOB NAME: Best in Class PUB: PLAN SPONSOR TRIM: 8.25 x 10.875 LIVE: 7.25 x 9.875 BLEED: 8.5 x 11.125 INSERTION DATE: 11/19/24 COLOR: 4/C SWOP/133 LS FOR QUESTIONS CALL: Kathleen Pendergast 214.891.2918 CONTENTS November - December 2024 COVER STORY 16 | The Retirement Industry 2024 A view of the trends and advances that mattered most this year. SURVEY 20 | PLANSPONSOR DB Administration Survey Time to Dust Off the DB Plan? By sifting their current givens, and goals, companies may find there's value in reopening that pension plan. CONFERENCE COVERAGE 24 | Plan Sponsors in Conversation How some exceptional plan sponsors are improving their workers' financial health. INVESTMENTS 26 | Build and Equip Both company and public plan committees need diversity, good education. TOTAL BENEFITS 30 | SECURE 2.0's New Match The IRS speaks to matching student loan payments through the plan. PLAN ADMINISTRATION 32 | 2025 ERISA Plan Compliance Calendar The dates that plan sponsors cannot miss next year. PLAN DESIGN 36 | Counting the Costs Even with the fees, a 401(k) is a good investment for participant savings. FIDUCIARY FORUM 38 | A Provision Review Where does the company plan stand in terms of SECURE 2.0? INSIDE ANGLE 39 | SCOTUS to Decide Ruling will determine how the courts treat prohibited transaction pleadings. PLAN PROFILE 40 | Helping Transient Workers Save Wayne-Sanderson Farms, 2024 winner Corporate DC >$200mm - $500mm. PLANSPONSOR.COM November - December 2024 1 2 | INSIGHTS 4 | PARTICIPANT ANALYSIS 6 | RULES & REGULATIONS 2 Plan Sponsors Win Against Forfeiture Allegations; and More From Washington And The Courts 10 | UPFRONT How to Keep 'Peak 65' Skilled Experts Public DB Plans Embrace Private Alts 'The U.S. Still Needs Pensions' Income Solution Fees: a Primerhttp://www.PLANSPONSOR.COM