2025 Compliance Annual Reporting Resources Now Available

The retirement compliance questionnaire and resource guide for 2025 are now available on the W-2 Salary Data & Retirement Compliance Questionnaire page of the Employee Benefits website. Also, the prerecorded 2025 Compliance Annual Reporting webinar is available for on-demand viewing to help you prepare your data.

NRECA encourages all BAs to watch this year’s webinar and access the supporting resources to learn more about what’s new for 2025, including important information about how to send FICA wage data with your W-2 salary submission and how to administer the Roth catch-up rules during 2026.

A Message Center notification with links to the 2025 compliance reporting resources will be sent during the week of December 8 to benefits administrators at cooperatives that offer either the 401(k) Pension Plan, the Retirement Security Plan or both. The questionnaire and W-2 salary data are due by February 13, 2026.

The questionnaire collects demographic and other data about your cooperative and employees that is needed for testing. Return pages 1 through 13.

NRECA’s systems will be ready to receive 2025 W-2 data on January 1, 2026. If your co-op plans to import a W-2 data file, see the File Formats for Contributions and Salary Information for field descriptions. Your payroll provider may provide the W-2 data file. FICA wages (Box 3 of the employee’s W-2) are mandatory for your 2025 import file. This field is used to administer the Roth catch-up provision under SECURE 2.0 in 2026 and beyond.

The resource guide includes a timeline, answers to frequently asked questions (FAQs), a preparation checklist and detailed data requirements for your W-2 data. Additional nondiscrimination testing FAQs and a fact sheet about Roth catch-up are also available.

If you have questions as you prepare to send your compliance data, contact the benefits compliance team at 866.673.2299, option 7, or pension.compliance@nreca.coop.