The deadline to submit your cooperative’s 2025 compliance questionnaire and W-2 data is February 13, 2026. Your information is used to perform nondiscrimination testing for the 401(k) Pension Plan and the Retirement Security Plan, as required by the Internal Revenue[…]
After the close of business (5 p.m. ET) on January 23, 2026, nondiscrimination test results from the 2024 plan year will be archived. If you have not done so already, download your cooperative’s 2024 test results to preserve them for[…]
Three files containing compliance reminders for NRECA’s benefit plans during 2026 are now available on the Employee Benefits website. Once imported, these files add advance reminders, informational notices, and due dates to your Outlook or other calendar for the benefit[…]
If your cooperative offers group term life insurance that exceeds $50,000, you must report imputed income on employees’ W-2 forms. Co-ops that do not receive this service from their payroll provider or other vendor are welcome to use the updated[…]
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[…]