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SECURE Act 2.0: Key Audit Risks Plan Sponsors Should Address Before the 2026 Year-End Amendment Deadline

As retirement plans continue implementing the wide-ranging provisions of SECURE Act 2.0, 2026 represents an important compliance milestone for plan sponsors. Most calendar-year retirement plans must formally adopt their SECURE Act 2.0 plan amendments by December 31, 2026, even though many provisions have already become operationally effective. As a result, auditors are increasingly focused on…

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How Oversight Gaps Can Develop in Multiemployer Plans

Even in well-run multiemployer plans (“Plans”), oversight gaps can quietly grow over time. In many cases, these gaps are not the result of negligent or disengaged Boards. Rather, they emerge when too much reliance is placed on existing systems, familiarity and routine reduce visibility into how processes actually operate, or technical complexity discourages questions and…

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Implementing Effective Controls: Best Practices for Employee Benefit Plans

For employee benefit plans (EBPs), implementing controls that are both practical and responsive to their unique risk profiles is key. A well-designed control environment can help organizations manage risk while supporting compliance and operational objectives. Balancing Preventive and Detective Controls A well-designed control environment includes a mix of preventive and detective controls: The right balance…

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Benefit Plan Audit Season Is Here: Three Hot Topics to Keep Top of Mind

As another employee benefit plan audit season gets underway, plan sponsors have a valuable opportunity to get ahead of the issues that most frequently surface during a retirement plan audit. A little preparation now can prevent findings, corrections, and uncomfortable conversations later. Below are three areas that consistently draw scrutiny and where a proactive review…

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Withum’s Columbia Office Welcomes Greater Baltimore

Withum team members, clients and community leaders, including representatives from Howard County and the Central Maryland Chamber, came together to mark the official “door opening” on the new location. The ribbon-cutting ceremony highlighted the evening, which featured citations presented by community leaders welcoming Withum to the Columbia region and recognizing its strong ties to the…

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Nadia Matthie
Nadia Matthie Appointed as Chair of the AICPA’s Employee Benefit Plans Expert Panel

The AICPA’s Employee Benefit Plans Expert Panel was formed to protect the public interest and agree on key plan issues by leveraging the knowledge of leaders in the employee benefit plan industry. Nadia’s deep expertise makes her a valuable asset to help further the panel’s mission as Chair of the group. Nadia has more than…

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