ERISA Roundup - Q3 2025

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Fall is here, the leaves have changed, and things have finally started to slow down after the hustle of plan audits and Form 5500 filings. If you've been putting off any retirement plan tasks, now’s a great time to check them off your list.

In this edition of our ERISA Roundup, you’ll find information on forfeitures, explore more about pooled employed plans, and make sure your plan is in compliance with the upcoming SECURE 2.0 plan amendment deadlines. 

In This Issue

  • The Story of PEPs: Revisiting Pooled Employer Plans in 2025
  • Countdown to Compliance: Navigating SECURE 2.0’s Plan Amendment Deadlines
  • Forfeiture Accounts: Why Strong Oversight from Plan Sponsors Matters
  • Why a SOC 1 Report Matters for Your Organization

2025 Deadlines and Important Dates

Sponsors of defined benefit and defined contribution retirement plans should keep the following deadlines and other important dates in mind as they work toward ensuring compliance for their plans in 2024. Dates assume a calendar year plan. Some deadlines may not apply, or dates may shift based on the plan sponsor’s fiscal year. For additional support, please contact your BDO representative.

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