Plan Sponsor News - December 2025
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Retirement plans may not be ancient history, but some of the ideas behind them certainly are. In this edition of Plan Sponsor News, we explore how today’s headlines and yesterday’s traditions shape the way retirement plans are managed today. From the latest SECURE 2.0 updates on Roth catch-up contributions to an interesting look at fiduciary duty’s roots in Roman law, we provide insights that blend the practical with the intriguing. Plus, don’t miss our webcast replay on private assets in defined contribution plans, offering a timely and insightful discussion exploring how private assets are helping reshape the future of retirement planning.
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Secure 2.0 Act: Roth Catch-Up Contributions
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By: Steve Dufault, CIMA®
Partner, Corporate Defined Contribution Practice Leader
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In September 2025, the United States Department of the Treasury and the IRS issued final regulations implementing a major provision of the SECURE 2.0 Act. These regulations require that certain higher-earning participants in qualified defined
contribution plans make their catch-up contributions as Roth (after-tax) contributions.
Specifically, beginning January 1, 2026, participants aged 50 and older who had prior-year FICA wages of more than... Read More >
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Fiduciary Fun Facts:
From Roman Trusts to Employee Retirement Plans
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In an era of ERISA litigation and
heightened regulatory oversight, it is easy to forget that fiduciary duty is not new — it’s ancient. The idea that a person or persons must act solely for another’s benefit dates back more than two thousand years. Long before 401(k) plans or ERISA existed, Romans, and later, English courts, were already wrestling with what it means to hold something “in trust” for someone else. Understanding that lineage helps today’s Plan Sponsors appreciate that fiduciary duty has withstood... Read More >
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By: Louis Ressler,
AIF®, CPFA
Senior Consultant
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Webcast Replay: Private Assets in Defined Contribution Plans
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| Watch the Replay
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Team Member Spotlight: Joel Urbina
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What is the best thing about working at
Fiducient Advisors?
The best thing is working with the defined contribution team. They are always willing to help me whenever I need them.
What do you like to do when you're not at the office?
When not at work I spend a lot of time on baseball and softball fields. I help coach my son’s baseball team and we enjoy family road trips to softball tournaments. We are a big Chicago Cubs family and love going to games.
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Joel Urbina
Consulting Analyst
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What does a typical workday look like for you?
Right now, reporting season can be a little hectic. As Consulting Analysts, we are really busy preparing, reviewing and finalizing quarterly reports. At the same time, we may be working on projects like plan diagnostics, RFPs or a variety of ad hoc projects. It is definitely a fun time during reporting season.
What experience from past roles did you bring to your role at Fiducient?
I have experience in banking and financial services working with individuals and families. Having experienced that individual perspective has really helped me appreciate why Consultants make recommendations to help improve retirement plans.
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This report is intended for the exclusive use of clients or prospective clients (the “recipient”) of Fiducient Advisors and the information contained herein is confidential and the dissemination or distribution to any other
person without the prior approval of Fiducient Advisors is strictly prohibited. Information has been obtained from sources believed to be reliable, though not independently verified. Any forecasts are hypothetical and represent future expectations and not actual return volatilities and correlations will differ from forecasts. This report does not represent a specific investment recommendation. The opinions and analysis expressed herein are based on Fiducient Advisor research and professional experience and are expressed as of the date of this report. Please consult with your advisor, attorney and accountant, as appropriate, regarding specific advice. Past performance does not indicate future performance and there is risk of loss.
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