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As explained in an Oct. 2 Workspan Daily article , recent IRS regulatory modifications stipulate that a plan participant’s catch-up dollars must go into a Roth IRA in instances where that individual is aged 50 or older in 2026 and will earn more than $145,000 in 2025 Federal Insurance Contributions Act (FICA) wages.

.”;; Step 2: Impact Assessment The goal in this step is to determine who is at risk and what the legal stakes are.

While salary increase budgets appear to be relatively stable ( WTW reported a 3.5% average increase in the U.S. for 2026), some employers are considering following the path of companies like Starbucks, which gave a flat 2% to all North American salaried employees.

Month Role Value Internal Hire Productivity Monthly Value Produced Productivity Loss Month 1 $10,000 25% $2,500 $7,500 Month 2 $10,000 50% $5,000 $5,000 Month 3 $10,000 75% $7,500 $2,500 Total $30,000 50% average $15,000 $15,000 For a simplified net benefit example, where the external hire is 100% productive on day one, and the internal hire takes three months, see the following breakdown.

Priority 2: Governance and Operations Remain a Critical Focus Alongside design changes, many organizations are focused on improving how sales compensation programs are managed and executed.

Course: Health and Welfare Plans: Plan Types and Administration Managers can play a pivotal role in employee well-being, but they’re lacking organizational support.

“I would say that professionals who are neurodiverse, speak English as a second language and those with interview anxiety would be among those at a high likelihood of being discriminated against with these types of technologies.”

In pharmaceuticals, for example, a portion of the observed compression appears attributed to the growth in new types of sales roles.

“There’s a huge appetite for this type of initiative to break up the way we’re working because it’s just not sustainable,” Holmes said.

At the same time, some types of talent are scarcer in the market at any given time.