A written foundational resource covering the essentials of Collective Investment Trusts, including how they work, how they differ from mutual funds, and why they matter for DC plan lineups. It is intended as a reference document for those building or refreshing their CIT knowledge.

A one-page DCIIA survey summary outlining key provisions of the SECURE 2.0 legislation that plan sponsors are most interested in, including Roth contribution changes, student loan matching, emergency distributions, portability, and expanded retirement income options, along with their effective dates and categories.

Defined contribution (DC) plans may benefit greatly from fast-paced advancements in technology and enhanced data sharing across service providers. Yet the rising number, frequency, and scope of unauthorized data breaches and associated class-action litigation have plan sponsors understandably concerned. Regardless of how it occurs, a breach of sensitive participant data can be quite damaging to the plan and its fiduciaries and participants, as well as the firm sponsoring the plan. This paper seeks to help plan sponsors understand today’s rapidly changing data risk environment. We discuss how participant accounts are vulnerable to data breaches, highlight updated regulatory guidance, and offer action steps for plan committee consideration, in partnership with the plan’s overall organization, consultant/advisor and counsel as needed.