2025 Questionnaire and W-2 Data Due February 13

This Friday, February 13, is the deadline to send your cooperative’s 2025 compliance annual reporting data. Meeting this due date is especially important so that NRECA can complete all 2025 nondiscrimination testing before the Voya transition this fall.

Resources to help prepare your data are located on the W-2 Salary Data & Retirement Compliance Questionnaire page of the BA Guide, including the 2025 questionnaire and a Resource Guide explaining the submission process.

Use the W-2 Salary Submission event to send your 2025 W-2 salary data. Note that the FICA compensation (W-2 box 3) field is required in 2025 and later.  

Send your completed questionnaire using the Message Center. Retain a full copy for reference in the event NRECA’s testing team has questions.

Compliance annual reporting and Roth catch-up administration
FICA wage data from your 2025 W-2 salary submission is used to populate new reports that your co-op must use to administer the Roth catch-up mandate. For this reason, sending your W-2 salary data right away means that you can correctly administer Roth catch-up throughout 2026. Links to these reports are available in the “Articles and Supporting Resources” section of the 2025 Resource Guide.

For help with completing your questionnaire or W-2 salary submission, including co-op-specific questions about what data to report, contact the benefits compliance team at 866.673.2299, option 7, or pension.compliance@nreca.coop.