Some frustrated providers have hired "revenue bounty hunters" who use artificial intelligence systems to look for underpayments, says Craig Gottwals, a veteran benefits consultant.

It is crucial for plan sponsors to think ahead and familiarize themselves with new provisions coming in 2026, including higher catch-up contributions, big changes to required minimum distributions and changes for annuities.

While employers frequently believe vesting schedules support worker retention, “data does not support that,” according to a Penn State law professor, who is requesting that the IRS prioritize recommending to Congress that it eliminates vesting schedules, in its 2025-2026 Priority Guidance Plan.

Here’s a breakdown of several provisions of the One Big Beautiful Bill that will significantly reshape how benefits advisors guide clients on plan design, compliance and benefit strategy.