Why Plan Design Matters More Than Ever in 2026
A custom-fit retirement plan can shift more benefit to the right people, reduce sponsor risk, and keep the plan compliant. Here is how to think about design choices.
plan design 401k retirement
Welcome to 401kNerd
A resource for plan design, compliance, and the day-to-day questions that come up in retirement plan work.
Recent articles
All articlesCash Balance Plans for Small Professional Firms
For a profitable small firm with a few high-earning owners, a cash balance plan layered on top of a 401(k) can dramatically increase tax-deferred contributions.
cash balance plan design small business
SECURE 2.0: What Sponsors Should Have Done by Now
A short checklist for plan sponsors heading into 2026 covering the SECURE 2.0 provisions that are now live and the ones still on the horizon.
SECURE 2.0 compliance retirement
Files & videos
All resources link
Your Bundled Provider Is a TPA Too: Understanding the Advisor-Compliance Divide
A three-part video series with Nevin Adams, Chad Johansen, Shannon M. Edwards, and Mary Patch on the working relationship between advisors and TPAs, and how it shapes the plans they serve together.
file
Plan Design Worksheet (PDF)
A one-page intake worksheet I use during initial plan design conversations. Capture the demographics and goals before you start running numbers.
video
Walkthrough: Reading a Cash Balance Illustration
A short screen recording walking through a sample cash balance illustration: pay credits, interest credits, projected accumulated benefit, and required contribution.