Start with Objectives

Common goals: increase participation, reward tenure, retain key talent, or maximize owner savings.

Levers You Can Pull

Eligibility and entry dates

Match/profit‑sharing formulas (including new comparability)

Vesting schedules and automatic features (auto‑enroll/escalate)

Measure and Iterate

Track participation, deferral rates, and testing outcomes; adjust design annually.

Plan Sponsor Action Checklist

References

• IRS and ERISA general plan design concepts.