"[Recent] developments create appealing opportunities for plan sponsors and participants; however, they require careful consideration from many dimensions.... [1] How will participants evaluate contribution options? [2] If automatic enrollment or escalation features are added, what is the forecasted impact on company costs? [3] Will new matching provisions, such as matching student loan payments, affect nondiscrimination testing? [4] Can payroll systems handle the Roth catch-up requirement? [5] Is an emergency savings account appropriate within your 401(k) plan? [6] Can your recordkeeper effectively administer and communicate new features?"  MORE >>