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“Any non-discretionary bonus or incentive arrangement should be supported by a clear plan document that outlines the expectations for payout as well as examples of how payouts will be calculated,” WTW’s Johnson said.

.; ;Consider adopting a deemed Roth catch-up election provision and determine what design approach is best supported by the plan’s administrative processes.; ;Review plan materials to ensure the Roth catch-up rules for higher-earner participants (including application of a deemed election) are adequately communicated to participants.; ;Update correction procedures for noncompliant contributions, including the special correction methods for plans that adopt a deemed Roth catch-up provision.; ;Coordinate with recordkeepers and payroll providers to ensure accurate tax reporting and implementation of deemed Roth catch-ups.; ;Document plan operation and accurately reflect it in a plan amendment that is adopted prior to the SECURE 2.0 amendment deadline.; Editor’s Note: Additional Content For more information and resources related to this article, see the pages below, which offer quick access to all WorldatWork content on these topics: ;Employee Benefits; ;Finance and Budgeting;

In 2026, the HR/TR teams that focus on closing those knowledge gaps and providing flexibility and personalization will be better able to offset the rising cost of benefits and provide robust support for employees.

Continuous upskilling also supports clearer career pathways.

., 1% commission rate) for renewals outside of target incentive when the seller supports renewals. 3 Renewal hurdle Provide a richer new business accelerator rate (or rates) if the seller achieves renewal quota (e.g., 3 times vs. 2 times, if quota is hit) to communicate renewal performance expectation for overachievers. 4 Total sales with reduced below-quota rates Use a total sales measure with lower pay rates below 100% of quota (e.g., a 0.5 multiplier from 1% to 50% of quota, and a 1.5 multiplier from 50% to 100% of quota) to pay less for not achieving quota that includes renewal business. 5 Reduced renewal credit Use a total sales measure with a lower renewal credit (e.g., 50% credit for renewals) to pay less for renewal versus new business. 6 Growth metric Incent on net growth like new business minus churn or year-over-year (YoY) growth to focus on growth regardless of how the seller does on renewal performance. 7 Separate renewal metric Use separate renewal

I am signing legislation to support the men and women who power our economy, including so many of the people who keep our agriculture industry strong — and we were proud to work with the Virginia Farm Bureau to strike a balance to protect farm workers and our vital farming industry.”

When done well, AI can unlock remarkable potential, allowing organizations to scale operations, innovate faster and support employees in roles that require uniquely human skills.

.; ;Build leadership capability in coaching and feedback to better support employee growth and development.; Hiring Momentum Spurs CHRO Confidence Confidence among U.S. chief human resource officers (CHROs) has hit a new high, according to a survey by global, nonprofit think tank The Conference Board.

;Keep your organization engaged by delivering strategic communications that support your sales compensation strategies.

For some individuals, this is preferable to speaking with a human and serves as a starting point for eventually seeking out human support.; ;Financial coaching.