The IRS recently announced the Cost-of-Living Adjustment (COLA) with the defined contribution plan annual additions limit increasing from $70,000 to $72,000. The COLA percentage increased to 2.8% from 2.5% in 2025. For financial professionals working with retirement plan sponsors or highly compensated employees, share this important adjustment with your plan sponsors and their plan participants. Consider potential changes to their plans as soon as possible to help ensure they stay on track for retirement.

What is the cost-of-living adjustment?

Intended to ensure that the purchasing power of wages or benefits remains stable despite rising prices, the COLA is an annual, federally set guideline that indicates an appropriate increase in benefits and contributions to counteract inflation. It’s based on the percentage increase in the average Consumer Price Index (CPI) between the third quarters of the current and previous years.

How will the updated COLA affect retirement plans?

The new cost-of-living adjustment will affect the contribution limits for various retirement plans, including 401(k), 403(b) and 457 plans. For participants aged 50 and above, the catch-up contribution limits will also be adjusted. This change allows older employees to contribute more towards their retirement savings, helping them better prepare for their future. This year’s notice also includes the SECURE 2.0 Super Catch-up amount for participants ages 60-63 for 401(k), 403(b) and 457 plans.

Review our updated chart on the increased limits for benefits and compensation.

What’s particularly important about this most recent COLA announcement?

Today’s retirement savers face continuing challenges with inflation, high interest rates and global uncertainty. Fortunately, the Social Security Administration’s 2.8% cost-of-living adjustment is slightly higher than last year, and new IRS limits—$24,500 for 401(k)s and $7,500 for IRAs—give participants an opportunity to save more.

Importantly, the COLA also updates the compensation limits for determining contributions to retirement plans. If you have highly compensated employees who are not contributing as much as they might to help ensure their future stability, it may be a good opportunity to review the entire retirement plan strategy.

How to make the most of the IRS COLA announcement

First, take time to review our updated chart on the increased limits for benefits and compensation. Then, consider taking the following steps to help inform your retirement plan sponsors and their plan participants.

Review and update plans: Ensure all sponsored retirement plans are updated with the new contribution and compensation limits.

Schedule plan sponsor meetings: Discuss how the new COLA affects their retirement strategies and identify any new gaps or opportunities that their plan could address.

Provide educational materials: Share updated materials and resources with your plan sponsors explaining the changes and their implications. Ameritas offers a comprehensive range of participant-ready educational materials that cover many elements of the retirement planning process. Contact us today to learn more.

Read additional information about the 2026 cost-of-living adjustment announcement from the IRS. 

Disclosures

Representatives of Ameritas do not provide tax or legal advice. Please refer clients to their tax advisor or attorney regarding their specific situation.

When it comes to building long-term financial security, few opportunities have the same potential as your employer’s retirement plan match. Whether you’re just starting your career, navigating mid-career decisions, or managing a high-income strategy, understanding how to maximize your 401(k) employer match can be a critical key to retirement planning.

Why a 401(k) employer match matters

Employer matching contributions are essentially free money added to your retirement savings. Employer matches are most commonly offered through 401(k) plans and are based on a percentage of your salary and your own contributions. For example, a typical match might be 50% of your contributions up to 6% of your salary. Read more about matching contributions from the IRS.

Failing to contribute enough to receive the full match is like leaving part of your paycheck on the table. Matching contributions have the potential to increase your retirement savings over time. Why? Because of the power of compounding interest.

How compounding interest works for you

Compound interest is the engine behind long-term retirement growth. When you contribute regularly—and receive matching funds—your money earns interest, and that interest earns interest.

Here’s a simplified example from the IRS: 

These figures assume a 6% annual return on your initial investment. You can explore your own potential growth using the Ameritas retirement savings calculator. This is a hypothetical example for illustrative purposes only. Actual results may vary.

Investment basics: Terms to know

Before diving into your specific retirement plan paperwork, it’s helpful to understand a few key investment terms that can guide your decisions and help you make the most of your employer-sponsored benefits. Check our retirement plans glossary for more terms.

• 401(k): A retirement savings plan offered by employers that allows employees to contribute a portion of their paycheck before taxes, with potential employer matching and tax-deferred growth.
• Roth 401(k): An employer-sponsored retirement savings plan where employees contribute with money they’ve already paid taxes on, making the contributions and any qualified earnings withdrawals tax-free in retirement.
• Vesting: The process by which an employee earns the right to keep employer-contributed funds in a retirement plan, usually based on years of service.
• Asset allocation: The process of dividing investments among different asset categories, such as stocks, bonds, and cash, to balance risk and reward.
• Risk tolerance: Your comfort level with market fluctuations and potential losses, which helps guide your investment choices.

How can you make the most of your 401(k) employer match at every stage of your professional journey? These tips will help set you up for success.

Newly hired? Start strong, build early

Beginning a new job often comes with a flood of onboarding paperwork, and retirement plan enrollment can easily be overlooked. But this is the moment to set a strong foundation.

Key tips for new employees:

• Enroll immediately: Don’t wait. Some employers offer automatic enrollment, but others require you to opt in.
• Contribute enough to get the full match: If your employer matches up to 6%, aim to contribute at least that amount.
• Understand vesting schedules: Some employers require you to stay for a certain period before you fully own the match. Know your plan’s rules.

Even small contributions can grow substantially over time. For example, contributing just 1% more each year can lead to additional savings. Read our blog to learn more about retirement saving strategies.

For mid-career professionals: Reassess and optimize

Mid-career is a great time to reevaluate your retirement strategy. You may have increased earnings, changed employers or accumulated multiple retirement accounts.

Strategies to consider:

• Increase contributions: Whenever you can, increase your contributions up to the maximum amount.
• Take advantage of catch-up contributions: If you’re age 50 or older, you may be eligible to contribute extra to your retirement plan.
• Consolidate accounts: If you do find yourself with multiple 401(k) accounts, carefully consider your options to simplify management and ensure you’re not missing out on matches. You can leave your old accounts with your previous employer, cash them out (tax penalties may apply), roll them over to your new employer’s plan or roll them over to an IRA.

Also, review your investment allocations and consider diversifying to align with your risk tolerance and retirement timeline.

Pro tip for high earners: Avoid leaving money behind

High-income earners often face contribution limits and complex tax considerations. But employer match strategies still apply.

Advanced tips:

• Maximize salary deferrals: Ensure you’re contributing up to the IRS annual limit ($23,000 for 2025, plus $7,500 catch-up if over 50).
• Understand plan limits: Some plans cap matching contributions based on a percentage of income. Know your plan’s formula.
• Explore Roth options: If offered, Roth 401(k) contributions can provide tax-free growth, which may be beneficial depending on your tax bracket.

Talk with a financial professional

Maximizing your employer match can be one of the most effective ways to potentially grow your retirement savings. But every individual’s situation is unique. Whether you’re just starting out or refining a high-level strategy, speaking with a financial professional can help you make informed decisions.

Use this Ameritas financial professional finder to connect with someone who can guide you through your options and help you build a personalized plan.

Your 401(k) employer match is more than a benefit: it’s a strategic tool for wealth building potential. By contributing consistently, understanding your plan, and leveraging compounding growth, you’re taking the first step to save for your financial future.

Disclosures

Representatives of Ameritas do not provide tax or legal advice. Please refer clients to their tax advisor or attorney regarding their specific situation.

SECURE Act fundamentals

Beneficiary IRA RMD rules established in 2025 by the SECURE Act have fundamentally transformed how Americans manage inherited retirement accounts. The regulations implemented earlier this year now require annual distributions for most beneficiaries subject to the 10-year rule, creating significant new planning considerations for financial professionals and their clients.

How will your clients be affected?

Understanding eligible designated beneficiaries

The SECURE Act eliminated lifetime “stretch” distributions for most beneficiaries, replacing this option with a 10-year drawdown period that can limit long-term tax-deferred growth opportunities. However, the SECURE Act also created a special category called Eligible Designated Beneficiaries (EDBs). These individuals receive more favorable distribution options and include:

• Surviving spouses.
• Children under age 21.
• Disabled or chronically ill individuals.
• Beneficiaries no more than 10 years younger than the account owner.

EDBs may take distributions over their life expectancy if the participant hadn’t started Required Minimum Distributions before death.

Beneficiary IRA RMD rules for non-EDBs

Non-EDBs face stricter requirements. For example, adult children who aren’t disabled or chronically ill must distribute the entire account within 10 years of the participant’s death.

If the original account owner had started Required Minimum Distributions before death, beneficiaries must:

• Continue annual RMD payments during years 1-9 following the death.
• Distribute the entire account balance by the end of the 10-year period.

Critical 2025 changes

Starting in 2025, many beneficiaries under the 10-year rule also face annual RMDs. RMD amounts will vary based on:

• Beneficiary’s age.
• Relationship to the deceased.
• Account value.

Note, the IRS waived the 25% excise tax for missed inherited IRA RMDs in 2024. However, the RMD requirement itself remains in effect.

Planning implications

Clients who missed RMDs from inherited IRAs since 2020 face significant catch-up requirements. They must take multiple years’ worth of RMDs in 2025 to avoid penalties.

To ensure your clients are prepared for these changes, review plan documents carefully. Some plans mandate shorter payout periods than regulations. Understanding these plan-specific distribution options can help your clients avoid costly mistakes.

For specific questions about how these changes affect plan sponsors and participants, please contact us at 800-745-9995.

Disclosures

Representatives of Ameritas do not provide tax or legal advice. Please refer clients to their tax advisor or attorney regarding their specific situation.

Delivering good customer service is no longer something a company can afford to overlook. It is a critical part of how successful businesses build trust, retain customers, and grow their bottom line. In today’s fast-paced, consumer culture, the experience customers have with a company often matters just as much as the product or service itself. Prioritizing service not only boosts customer retention but also helps reduce costly employee turnover, making it a strategic advantage in a competitive market.

Research shows that companies with strong customer service are more likely to outperform competitors in revenue, reputation, and retention. Consumers now expect more personalized, efficient, and meaningful interactions. Meeting those expectations is a direct path to earning loyalty, increasing sales, and gaining a competitive edge.

Trust builds loyalty

Trust is the foundation of every strong customer relationship. Reports show that 95% of consumers say customer service affects whether they remain loyal to a brand. Studies demonstrate that consumers are more likely to return to a company that treats them with empathy and understanding.

When customers trust a business, they are more likely to stay with it even when other options are available. A single negative experience, however, can damage that relationship. Consumers are now more likely to share their opinions through online reviews and social media. One bad review may quickly influence the decisions of potential buyers.

That is why consistency in service matters. Customers want to feel valued every time they engage with a brand, whether on the phone, online, or in person. Each touchpoint contributes to how they perceive the business as a whole.

Seamless service earns business

Modern customers expect service to be fast, seamless, and easy to navigate. According to reports, companies that understand and address customer pain points throughout the journey can improve satisfaction and loyalty. Whether a customer is trying to resolve an issue or ask a simple question, the experience should be efficient and straightforward.

In addition, companies that personalize the service journey see better outcomes. This study reveals that 88% of customers say the experience a company provides is as important as its products or services. Companies that recognize repeat customers, tailor communications, and anticipate needs often see higher satisfaction scores and greater long-term value.

Smooth service builds confidence and makes customers more likely to buy again. When service is inconsistent or confusing, it creates doubt. People want to know they can depend on a company when something goes wrong. How a business deals with those moments may determine whether customers stay or leave.

AI-enhanced efficiency

Artificial intelligence is transforming customer service in ways that improve speed and personalization. Tools like chatbots, automated workflows, and virtual assistants can handle simple tasks like answering frequently asked questions or routing requests. This frees human agents to focus on more complex issues that require empathy and problem-solving.

Recent findings show that companies using AI in their service models saw lower operating costs, faster resolution times, and higher customer satisfaction. These tools can also learn from past interactions, making responses more accurate over time.

However, technology should not replace the human element. Customers still want to feel heard and understood. The most effective service strategies combine AI efficiency with human empathy. For example, a chatbot might start a conversation and gather information, then pass it to a live agent to resolve the issue.

When used thoughtfully, AI allows companies to scale service without sacrificing quality. It also provides insights into customer behavior that can be used to improve future interactions.

Engaged employees improve outcomes

Employees are at the heart of every successful customer service strategy. When service teams are well-trained, motivated, and supported, they are more likely to create positive experiences for customers. On the other hand, burned-out or disengaged employees can damage a brand’s reputation.

Data suggests that while 90% of businesses believe they offer excellent customer service, only 30% of customers agree. This gap often results from a lack of internal alignment or poor employee engagement.

Creating a strong service culture begins with training. Employees need to understand not only how to resolve issues, but how to do so with empathy, patience, and professionalism. Companies that reward positive behavior and listen to employee feedback also see lower turnover and stronger service outcomes.

Encouraging open communication between employees and leadership can help build trust inside the organization. When employees feel respected and empowered, they can pass along that positive energy on to customers.

Data helps personalize care

There is no universal approach to service anymore. Customers expect companies to remember their preferences and respond accordingly. Businesses that use customer data responsibly can create more relevant, timely, and proactive service experiences. Modern customer relationship management tools make it possible to track every interaction, purchase, and feedback response. This allows service teams to tailor their communication, offer personalized solutions, and even reach out before a problem occurs.

For example, if a customer repeatedly contacts support about the same issue, a service team can take steps to fix the underlying problem. If a customer has not interacted in a while, the company can re-engage with a helpful message or offer. This kind of proactive care turns reactive support into a thoughtful, brand-building strategy. It shows customers that the company values their time and wants to create a lasting relationship.

Loyalty supports long-term success

Customer loyalty has a direct impact on business performance. A recent study shows that improving customer retention by just 5% can increase profits by more than 25% Repeat customers are also more likely to refer friends, leave positive reviews, and spend more per purchase.

Acquiring new customers can cost five to seven times more than keeping an existing one. For this reason, many successful companies tend to invest more in post-sale support, loyalty programs, and personalized follow-ups. These efforts may increase satisfaction and encourage long-term engagement.

When service is done well, it can turn everyday customers into brand advocates. These loyal customers help grow a business through word of mouth and continued purchasing behavior. They may also provide valuable feedback that can be used to improve future service strategies.

Service is everyone’s responsibility

Customer service is not limited to a single department. It should be a shared priority across every part of an organization. From marketing to operations, every team has a role in creating a positive experience.

It is important to integrate service principles into company-wide goals to ensure that all teams, from the front line to leadership, are aligned around the customer. Organizations that prioritize service at every level consistently outperform those that treat it as an isolated function.

When companies listen to customers, act on feedback, and consistently improve their approach, they create a culture that supports growth and adaptability. Service becomes a long-term strategy rather than a short-term fix.

Exceptional customer service builds loyalty, drives revenue, and strengthens your brand. It requires a thoughtful mix of people, processes, and technology, all working together toward a common goal: creating value for the customer. Companies that embrace this mindset will be better positioned to thrive in a competitive market. 

Social media isn’t just for vacation photos or reconnecting with old friends. It’s a powerful tool for financial professionals to grow their business, build client relationships and show their experience. But using social media in a regulated industry takes strategy and care. This guide will help you build a strong, compliant presence while engaging your connections.

Why social media matters for financial professionals

Social media offers incredible opportunities for financial professionals. It helps you reach potential clients where they already spend time. It also allows you to showcase your personality and experience in a way traditional marketing can’t match. Regular engagement builds connections over time, turning followers into clients and clients into advocates.

Many financial professionals worry about compliance issues or struggle to find time for social media. But with the right approach, these challenges become manageable, and the benefits far outweigh the effort.

Get started

Before posting anything, take these important first steps to build your foundation:

• Know your audience. Who are you trying to reach? Young professionals? Pre-retirees? Business owners? Your content should speak directly to their needs and concerns.
• Choose the right platforms. Don’t try to be everywhere at once. LinkedIn works great for professional connections, while Facebook might better reach clients nearing retirement. Instagram can help you connect with younger audiences.
• Create a complete profile. Add a professional photo, compelling explanation of who you are and contact information. Make sure your profile clearly explains how you help people.
• Check compliance requirements. Understand what your firm and regulators allow. Many firms have specific social media policies you must follow.

Content that connects

You don’t need fancy tools or a marketing degree to create good content. Focus on these basics:

• Educate, don’t sell. Share helpful financial tips or break down recent economic news.
• Tell stories. Share personal experiences or examples that illustrate financial concepts.
• Use visuals. Posts with images or videos get much more engagement. Create simple infographics, share charts that explain concepts or record quick tip videos.
• Be consistent. Regular posting builds connections and keeps you top-of-mind. Even posting just twice a week makes a difference.
• Include a call to action (CTA). Every post should guide your audience toward a next step. A simple CTA like “Learn more on my website” or “Contact me to discuss your goals” can turn passive engagement into meaningful connections. Be sure to link back to your own site or include contact details so interested followers know how to reach you.

Save time with Ameritas content

If you’re looking for high-quality, client-friendly content to share, Ameritas offers resources that can help. Visit Ameritas Insights to find blog articles on topics like retirement planning, life insurance and financial well-being. These blogs are written with clients in mind and can be shared directly to your social media platforms to provide value and spark engagement.

You can also explore the Ameritas YouTube channel for educational videos that explain financial concepts in a clear, visual format. Sharing these videos with a brief caption or personal insight can help reinforce your experience while keeping your content fresh and relevant.

When sharing Ameritas content:

• Add your own commentary to personalize the post and connect it to your audience’s needs.
• Tag Ameritas when appropriate to increase visibility.
• Always check with your firm’s compliance team to ensure you’re following guidelines for third-party content sharing.

By leveraging existing Ameritas content, you can stay active on social media without having to create everything from scratch—saving time while still delivering meaningful value to your followers.

Engagement: Building relationships

Social media works best when it’s truly social. Try these engagement strategies:

• Respond quickly. Answer questions and thank people for comments within 24 hours.
• Ask questions. Encourage followers to share their thoughts or experiences.
• Join conversations. Comment thoughtfully on posts from clients, colleagues and industry leaders in your field.

Compliance considerations

Staying compliant on social media requires attention to detail. Keep these rules in mind:

• Don’t give specific investment advice.
• Avoid promises about performance or returns.
• Archive your posts—most firms require it.
• Disclose any relationships with products or services you mention.
• When unsure, ask your compliance team to review your content.

Measuring success

How do you know if your social media efforts are working? Track these key metrics:

• Engagement rate. Are people liking, commenting and sharing your posts?
• Follower growth. Is your audience growing steadily?
• Website traffic. Are people clicking through to your site?
• Lead generation. Are you getting inquiries from social media users?
• Client feedback. Do clients mention seeing your content online?

Time-saving tips

Many financial professionals struggle to find time for social media. These strategies help:

• Use scheduling tools. Plan and schedule posts in advance with scheduler tools.
• Create content batches. Set aside a few hours monthly to create multiple posts at once.
• Repurpose content. Turn one blog post into multiple social media posts or reshape content across platforms.
• Set time limits. Dedicate specific time for social media rather than checking constantly.

One post at a time

Social media helps financial professionals connect with clients and prospects. Focus on being helpful, staying compliant and showing your authentic self. Start small, stay consistent and adjust based on what your audience responds to.

The most successful financial professionals on social media aren’t always the most polished—they’re the most genuine.

Social media is a marathon, not a sprint. Building connections takes time, but the relationships you create will be worth it.

Choosing a dentist is a personal decision. Finding a practice that aligns with your needs and communication style can make care more comfortable and consistent. A dentist will explain treatment options, listen to your needs, and make sure you feel comfortable. Checking your state’s board of dentistry listings can confirm your provider’s license and training — an easy step that gives peace of mind. By focusing on these essentials, you can confidently select a practice that supports both your current needs and long-term oral health.

Start with your oral health goals

Clarity about your goals makes the search easier. Some people want a steady rhythm of preventive checkups and cleanings. Others are managing ongoing issues or expect restorative or cosmetic work in the future. Writing down what matters most, such as gentle chairside manner, clear explanations, or access to modern diagnostics, helps you recognize a good match when you see it. The American Dental Association (ADA) encourages patients to build a personalized plan with their dentist so home routines and office care work together, which may be easier when your provider’s style aligns with your priorities.

Verify education and licensure

A strong baseline is formal training and an active license. In the United States, dentists typically hold a DDS or DMD degree and complete national exams used by state boards to judge readiness for safe entry-level practice. The Integrated National Board Dental Examination is one example of how boards evaluate candidates’ ability to apply clinical knowledge to real scenarios, which protects the public and promotes consistent standards across states.

Look for an access-friendly practice

Convenience influences consistency. A location near home, work, or school makes it easier to keep appointments without rearranging the rest of your life. Practice hours that include early mornings, evenings, or select weekends can help you stay on schedule when life is busy. If you have children or care for older adults, ask about family scheduling so you can coordinate care with fewer trips. When a practice treats access as part of care, routine dentistry can be sustainable over time. National oral-health agencies continue to highlight access as a core driver of better outcomes, especially for families, which underscores why practical details matter.

Think about clear communication

During exams and consultations, look for plain-language explanations of findings and options, time for questions, and a tone that is calm, collaborative, and feels comfortable to you. Patients are more likely to trust their doctors when they feel heard and can easily understand what’s being said. Studies show that clear, patient-centered communication boosts how people see the quality of their care, and that positive perception is what helps trust grow. When you feel informed and involved, it becomes easier to follow through on care plans and to ask for help early when something feels off.

Consider technology and scope of services

Modern diagnostic tools can make visits more precise and comfortable. Many practices now use digital imaging and intraoral cameras to share what they see on a screen so you can understand each recommendation. Some offices offer additional services on-site, which supports continuity of care and can simplify your experience if you prefer staying with one team. The ADA also provides guidance on oral care products that carry the ADA Seal of Acceptance, which you and your dentist can use when choosing items for your home routine.

Ask about care for special health needs

If you or a loved one has a disability, medical condition, or sensory sensitivity, it’s worth making sure the dental team knows how to make visits comfortable. Experts have shared tips on how dental offices can adjust their services, schedules, and communication to better support patients with special health care needs. A practice that can clearly explain how they accommodate individual needs shows they’re ready to provide the right care before you even book your first appointment.

Understand how teledentistry can fit

Sometimes, teledentistry may help reduce distance barriers and increase access when used appropriately, such as for triage, consultations, or monitoring. It is not a replacement for hands-on care, but it can be a helpful complement when your dentist integrates it responsibly and communicates when an in-person examination is necessary. Asking how a practice uses virtual tools tells you how they think about continuity between visits.

Bring children and families into the plan

If you’re selecting a dentist for the whole family, ask how they approach children’s care from the very first visit through the teen years. The ADA recommends scheduling a child’s first dental appointment by the time their first tooth appears or no later than their first birthday. These early visits help parents learn the best ways to care for their child’s teeth at home and give the dentist a chance to catch small issues before they become bigger problems. A family-friendly office will focus on making dental visits a positive experience for kids while also partnering with parents to create healthy daily habits. Many public health experts also highlight the benefits of coordination between medical and dental providers, especially when it comes to helping children in underserved communities get the care they need.

Look for professionalism and ethics you can feel

Beyond degrees and licenses, dental care is grounded in professional ethics that keep patients’ well-being at the center. The ADA’s Code of Ethics highlights values like honesty and “do no harm.” You might never read the official policy yourself, but you can recognize its spirit when a dentist takes time to explain your options, listens to your concerns, respects your choices, and keeps your safety at the center of every decision. Those small moments create the trust that makes you feel confident in their care.

Check how the office supports prevention

Prevention is one of dentistry’s biggest success stories. Ask your dentist how they can help you tailor your home care routine, set checkup schedules that fit your needs, and make simple changes that protect your teeth between visits. Work with your dentist to create a plan that fits your lifestyle and to help you choose products proven to be safe and effective. When a dental team connects what they do in the treatment room with what you do at home, it strengthens your results and reduces the chances of unexpected problems.

Plan for life changes and continuity

Your dental needs can change with every stage of life – whether you’re expecting a baby, caring for young children, considering braces, or planning restorative work later on. A practice that can seamlessly coordinate with specialists and communicate clearly with your whole care team makes those transitions easier, so you don’t have to start from scratch each time. Research continues to show strong connections between oral health and overall health, which makes this kind of continuity even more valuable. A dentist who knows your history can spot trends early, explain your options in context, and guide you with care that’s personalized to your life.

Use credible sources while researching

When you’re narrowing down your choices, stick with trustworthy sources instead of random lists you might find online. Government agencies and professional dental organizations publish easy-to-understand guides to help you find the right care, learn what different services involve, and know what to expect before your appointment. The National Institute of Dental and Craniofacial Research offers regularly updated resources on how to access dental care, while the ADA’s patient education pages cover everything from what happens during a checkup to tips for caring for your teeth at home.

When these elements are in place, routine visits become part of a lasting partnership that helps protect your smile year after year.

Why life insurance matters

Life insurance provides essential financial protection for your loved ones in the event of your death. If you were to pass away unexpectedly, life insurance may help ensure your family can maintain their lifestyle and meet financial obligations. According to industry data, nearly half of U.S. households would feel the financial impact of losing their primary wage earner within just six months. 40% say their loved ones would be barely or not at all financially secure should the primary wage earner die unexpectedly.¹

Choosing the right type of life insurance – permanent life insurance or term life insurance, is key to helping secure your family’s future.

Learn more: 10 Life Insurance Mistakes and How to Avoid Them

What is term life insurance?

Term life insurance offers coverage for a specific period, typically 10, 20 or 30 years. You pay premiums during the term, and if you pass away within that time, your beneficiaries receive the death benefit. Once the term ends, the coverage expires and you stop paying premiums.

Why choose term life insurance?

•  Term life is generally the most budget-friendly option.
• Temporary needs. Ideal for covering short-term financial responsibilities like:
  1. Mortgage or debt repayment.
  2. Children’s education.
  3. Income replacement during working years.

If your financial obligations will decrease over time, term life insurance may be the right fit.

Learn more about term insurance from Ameritas or get an instant quote to see how affordable term can be for you.

What is permanent life insurance?

Permanent life insurance provides lifelong coverage. Unlike term policies, it doesn’t expire as long as premiums are paid. It also includes a cash value component that grows over time and can be accessed for various financial needs.

Benefits of permanent life insurance:

• Lifetime protection. Coverage that lasts your entire life.
• Cash value growth. Builds tax-deferred savings you can use for:
• Retirement income.
• College tuition.
• Emergency expenses.
• Starting a business.

Permanent life insurance offers flexibility and long-term financial planning advantages.

Types of permanent life insurance

Whole life insurance

• Guaranteed premiums, death benefit and cash value.*
• Potential to earn dividends.

Universal life insurance

• Flexible premium amount and frequency.
• Adjustable coverage levels.

Indexed universal life insurance

• Cash value growth tied to a market index.
• Built-in protection against market downturns.

Explore Ameritas permanent life insurance options to find the right fit for your goals.

The cost of waiting

Buying life insurance early can save you money. Premiums are lower when you’re younger and healthier. With permanent life insurance, starting sooner also means building cash value earlier, giving you more financial flexibility down the road.

Term vs. permanent life insurance

Choosing between permanent life insurance and term life insurance depends on your financial goals, budget and stage of life. Term life may be ideal for temporary needs, while permanent life insurance supports long-term planning and wealth-building.

Have more questions about term life insurance versus permanent life insurance? Contact a financial professional to learn more.

¹2025 Facts About Life Insurance Sheet

Disclosures

*Guarantees are based on the claims-paying ability of the issuing company. Policies, index strategies and riders may vary and may not be available in all states.

Loans and withdrawals will reduce the policy’s death benefit and available cash value. Excessive loans or withdrawals may cause the policy to lapse. Unpaid loans are treated as a distribution for tax purposes and may result in taxable income.

Representatives of Ameritas do not provide tax or legal advice. Please consult your tax advisor or attorney regarding your specific situation.

In approved states, life insurance is issued by Ameritas Life Insurance Corp. In New York, life insurance is approved by Ameritas Life Insurance Corp. of New York.

Policies, index strategies and riders may vary and may not be available in all states. Optional riders may have limitations, restrictions, and additional charges.

An educational guide for businesses and individuals

As 2025 comes to a close, it’s a great time to reflect on your financial health and take proactive steps to reduce your tax liability. Year-end tax planning helps both individuals and business owners. You can leverage deductions, credits and opportunities before 2026 arrives.

This guide outlines updated strategies based on current IRS rules and recent legislative changes, helping you prepare for a smoother and more financially sound tax season.

Individual strategies for tax preparation success

1. Maximize Retirement Contributions

Retirement contributions are one of the most effective ways to reduce taxable income while saving for the future. For 2025, the contribution limits for Individual Retirement Accounts (including traditional and Roth IRAs) are $7,000 for individuals under 50 and $8,000 for those 50 and older.

Learn more: What is an IRA?

If you’re eligible, contributing to a traditional IRA may allow you to deduct the amount from your taxable income. Alternatively, Roth IRAs don’t offer upfront deductions, but qualified withdrawals in retirement are tax-free.

Self-employed individuals should consider a SEP IRA or SIMPLE IRA, which offer higher contribution limits and can be set up before year-end. These plans not only reduce your taxable income but also help build long-term financial stability.

2. Review your deductions and potentially itemize

In 2025, single filers receive a $15,750 standard deduction, while married couples filing jointly receive $31,500 as a result of the One Big Beautiful Bill Act (OBBA) from July 2025. In addition, OBBA also enhanced deductions for seniors. Individuals who are age 65 and older may claim an additional deduction of $8,000 ($16,000 for married couples), which does phase out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers). While many taxpayers opt for the standard deduction, itemizing may result in greater savings if your deductible expenses exceed these thresholds.

Common itemized deductions include:

• Mortgage interest.
• State and local taxes (SALT).
• Medical expenses exceeding 7.5% of AGI.
• Charitable contributions.
• Investment interest.

Calculate if itemizing saves you more money. This could help especially if you’ve paid large medical bills or made sizable charitable donations in 2025.

3. Manage your capital gains (and losses)

If you’ve sold investments this year, you may have realized capital gains. To offset those gains, consider selling underperforming assets to realize capital losses. This strategy, known as tax-loss harvesting, may reduce your taxable income.

You can deduct up to $3,000 in net capital losses against ordinary income annually if you are a single filer, and any excess can be carried forward to future years.

Additionally, if you’re in a lower tax bracket ($48,350 or less taxable income for single filers or $97,600 or less for married filing jointly), you may qualify for the 0% capital gains tax rate, making it a good time to realize gains strategically.

4. Make charitable contributions

Charitable giving not only supports causes you care about, it can also reduce your tax bill. You can deduct contributions to qualified organizations if you itemize. Regardless if you itemize, you can still take a charitable deduction of up to $1,000 ($2,000 if married filing jointly) for cash donations to public charities (excluding donor advised funds).

For those over 70½, consider making Qualified Charitable Distributions (QCDs) from your IRA. These distributions count toward your Required Minimum Distributions (RMDs) and are excluded from taxable income.

As always, be sure to keep proper documentation, including receipts and acknowledgment letters from the charities.

5. Organize your financial paperwork

The end of the year is the perfect time to organize your financial records and documents—including W-2s, 1099s, receipts, donation records and investment statements. Organized records help you claim deductions accurately and avoid delays or errors when filing.

In addition, you may want to consider using a digital filing system or tax preparation software to streamline the process.

Your tax preparer will thank you!

Filing as an individual? Here’s what to avoid.

Plan early to ensure your end-of-year tax preparation goes smoothly. Don’t fall into these common pitfalls:

• Procrastination: Waiting until the last minute to make contributions or donations can mean missing out on deductions.
• Neglecting deductions: Failing to review your finances may result in missed opportunities.
• Poor recordkeeping: Inadequate documentation can lead to errors and delays.

Small businesses tax tips

For savvy businesses, there are several tax saving strategies that can really make a difference. These are just a few:

1. Contribute to employee retirement plans

Offering retirement plans like 401(k)s, SEP IRAs or SIMPLE IRAs can provide tax benefits for your business and help attract and retain employees.

You can also deduct employer contributions, so be sure to set up a plan before year-end to claim the deduction for 2025. If you’re a sole proprietor, you can also contribute to your own retirement plan and reduce your taxable income.

2. Invest in capital expenditures

Under Section 179 of the Internal Revenue Code, businesses can deduct the full purchase price of qualifying equipment and software purchased or financed during the tax year. For 2025, the deduction limit is $2.5 million.

Additionally, bonus depreciation remains at 100% for property purchased and placed in service after January 19, 2025, allowing businesses to deduct the full cost of eligible assets immediately. This applies to new and used equipment, making it a powerful tool for reducing taxable income.

If you’re considering upgrades to machinery, vehicles or technology, making those purchases before December 31 could yield significant tax savings.

3. Claim available tax credits

Tax credits directly reduce your tax liability and can be more valuable than deductions. Some key credits for small businesses include:

• Work Opportunity Tax Credit (WOTC) for hiring individuals from targeted groups.
• Clean Commercial Vehicle Credit for purchasing electric or hybrid vehicles (only available for vehicles purchased prior to September 30, 2025).
• Energy Efficiency Credits for upgrading buildings or equipment (note, these rules have changed in 2025; contact a tax professional for specific requirements).
• Disabled Access Credit for improving accessibility.

Rules for these credits can change. Consult your tax advisor to determine eligibility and ensure proper documentation.

4. Understand the current 1099-K form limit

The IRS now observes a $2,500 threshold for third-party payment platforms like PayPal, Venmo and Square. If your business receives payments through these platforms in excess of $2,500 and 200 transactions, you may receive a Form 1099-K. However, this threshold is scheduled to decrease to $600 starting in 2026.

Regardless of whether or not you receive a Form 1099-K, be prepared to report this income accurately and reconcile it with your bookkeeping records. Misreporting or underreporting can trigger audits or penalties.

5. Review your estimated tax payments

Businesses are required to make quarterly estimated tax payments. If your income increased in 2025, you may need to make an additional payment before year-end to avoid underpayment penalties.

Use IRS Form 1040-ES or consult your accountant to calculate any remaining liability. Making a final payment now can help you avoid surprises in April.

6. Organize your business records and financial paperwork

Accurate recordkeeping is essential for claiming deductions, preparing financial statements and navigating audits successfully. Before year-end, review:

• Income and expense reports.
• Payroll records.
• Receipts and invoices.
• Asset purchases and depreciation schedules.

Consider using accounting software or hiring a bookkeeper to ensure everything is in order. Clean records also help you plan for the upcoming year and make informed business decisions.

Common tax preparation mistakes for small businesses

What should small businesses be particularly wary of when it comes to tax preparation? These three common concerns top the list:

• Not engaging a tax professional. Tax laws change often. Consult a CPA to stay compliant and maximize savings.
• Not planning for taxes enough (or at all). Strategic investments and credits require foresight and documentation.
• Poor recordkeeping. Just as with individuals, a lack of business recordkeeping can lead to missed deductions and audit risks.

Take the time now to get a handle on your paperwork—and, if necessary, get caught up before the end of the year.

The power of taking action

Whether you’re an individual or a small business owner, year-end tax planning is a powerful tool for improving your financial health. By acting now—contributing to retirement accounts, reviewing deductions, investing in your business and organizing your records—you can reduce your tax liability and be better prepared for 2026.

Disclosures

Information is gathered from sources believed to be reliable; however, we cannot guarantee their accuracy.

Representatives of Ameritas do not provide tax or legal advice. Please consult your tax advisor or attorney regarding your specific situation.

Change is a constant in today’s workplace. Whether it’s new technology, shifting priorities, or updated business goals, employees are expected to embrace change and adapt quickly. But adaptability doesn’t always come easily. That’s why a strong organizational change management strategy is essential. Leaders who understand the change management process can better support their teams by focusing on how to build resilience and create a work culture that views change not as a threat but as a chance to grow.

Understanding change fatigue

It’s easy to assume that employees are open to change, but research tells a different story. Reports show that employee support for change efforts has dropped significantly, from 74% in 2016 to just 38% in 2022. Other findings indicate that only 23% of employees feel like they’re thriving at work. That means most people are either disengaged or just going through the motions.

The more often companies roll out changes without involving employees or listening to their concerns, the more likely people may feel burned out. Constant change without clear support may lead to stress, lower productivity, and higher turnover. Experts at Harvard Business Review warn that poorly managed or rushed change can overwhelm employees, leading to increased burnout and reduced work engagement. And when employees feel overwhelmed, even small changes can feel like too much.

Creating stability during transitions

Successful change doesn’t just happen through good planning and announcements. It requires stability. In other words, employees want to feel like some things are staying the same while other things shift. Predictable routines, supportive leadership, and clear communication all help reduce anxiety during times of change.

Deloitte refers to this balance as “stagility”, or the ability to stay grounded while also being flexible. They found that most employees want more stability in their day-to-day work, even as companies push for more innovation and faster results. Creating a stable environment helps employees feel safer and more open to trying new things.

Leaders can provide this by being consistent. That means clear timelines, organized rollouts, and regular check-ins. When employees know what to expect, it’s easier for them to adapt without feeling lost or confused.

Turning change into a shared skill

Since change is always happening, companies need to treat it like a long-term skill rather than a short-term project. Dr. Nadya Zhexembayeva, an expert on business reinvention, explains that today’s companies must treat reinvention as a continuous skill. With business models lasting only about six years, leaders and employees need to build the ability to anticipate change, take confident action, and learn from experience.

Research supports this idea, showing that successful companies train people at every level to become more adaptable. Leaders need to model the behavior first by staying open-minded and curious. Then they can help teams build the same habits. Activities like group problem-solving, pilot programs, and post-project reviews all help strengthen the organization’s change muscle. When people are encouraged to practice change regularly, they become more confident and capable. It stops feeling scary and starts feeling like just another part of the job.

Involving employees in the process

One of the biggest reasons people resist change is that they feel left out of it. Employee engagement is widely recognized as one of the key drivers of successful change. When employees have the opportunity to provide input, share feedback, or test new ideas, they feel like they’re part of the solution rather than being forced to go along.

Harvard Business Review highlights that change is more effective when it’s a conversation, not a directive. Employees want leaders who listen, respond to concerns, and adjust plans based on real feedback. That doesn’t mean agreeing with everything, but it does mean showing respect and transparency.

Even simple steps, such as surveys, Q&A sessions, or open forums, can make a significant difference. When people see that their voices matter, they’re more likely to stay engaged and help move things forward.

Empowering frontline leaders

Managers are often caught in the middle during change. They’re expected to drive results, support their teams, and carry out new company plans, all at the same time. However, many lack the training or resources needed to do it well.

According to insights from Propeller, a management consulting firm, frontline managers need better support to guide their teams through change. They need tools to coach employees, manage stress, and ensure smooth operations..

One of the most effective ways to do this is through peer support and leadership coaching. When managers feel confident, supported, and well-equipped, their teams tend to feel the same. It’s also important for leaders to be open about their own experiences. When managers admit they’re learning too, it helps create a culture of trust.

Supporting learning and well-being

Change often requires learning new skills, especially as technology evolves. A study found that more than half of employees expect their job skills to change significantly within the next five years.

To help people keep up, companies should invest in both technical training and soft skills like communication and adaptability. Business Insider recently reported that executives are tying employee wellness and reskilling together, offering flexible schedules, mindfulness tools, and learning opportunities as part of their change strategies. When people feel like they’re growing, they’re more likely to stay engaged and less likely to burn out. Learning also helps people feel more in control, which reduces stress during times of uncertainty.

Reducing tech-related stress

Digital tools can make work easier, but they can also add stress, especially when employees are expected to master new systems quickly or use clunky platforms that don’t work well. This kind of stress, sometimes called “technostress,” has been shown to lower job satisfaction and increase frustration.

Organizations can reduce this by offering better training, simpler tools, and faster tech support. Gallup recently noted that Employees who report having greater influence over how new technologies are adopted are significantly more likely to report high job satisfaction. Instead of rolling out new tools without warning, companies should involve users in the selection process, provide ample hands-on practice, and address issues promptly. That way, technology feels like an asset, not a burden.

Fostering a resilient culture

At the end of the day, culture shapes how people respond to change. A resilient workplace is one where people feel safe to ask questions, try new things, and support one another.

Leaders can build this by encouraging open communication, rewarding learning, and creating space for reflection. That could be regular team check-ins, shout-outs for creative thinking, or moments to pause and celebrate progress.

According to Harvard Business Review, feedback loops play a key role. Leaders should regularly solicit input and take concrete action based on what they hear.  This creates a cycle of trust that strengthens over time and makes future changes feel less overwhelming.

Helping employees deal with change isn’t about making things perfect; it’s about making people feel supported, informed, and involved. When organizations focus on communication, consistency, learning, and culture, change becomes something teams can handle with confidence. And that’s what leads to long-term success.

The SECURE Act 2.0, signed into law on December 29, 2022, as part of the year-end spending bill, builds upon the original SECURE Act of 2019. This comprehensive legislation was designed to expand access to employer retirement plans and encourage greater employee participation in retirement savings. At Ameritas, we’re committed to helping both plan sponsors and their participants navigate these changes for a more fulfilling life.

Below are some upcoming provision changes for your clients to keep in mind, as well as reminders about existing provisions.

2026 and beyond provisions

Roth treatment for catch-up contributions 

As of January 1, 2026, employees aged 50+ who earned more than $145,000 (indexed) in FICA wages in the prior year must make catch-up contributions as Roth. If your client’s plan document allows catch-up contributions, but does not allow Roth contributions, they will need to amend the plan to either add Roth contributions or remove catch-up contributions.

It’s important that plan sponsors speak with their payroll provider to ensure they’re prepared for this notable change in 2026 so they can:

• Identify employees who meet the required income threshold and the year in which the employee is eligible for Roth catch-up contributions (the year following the year the employee earned $145,000 or more in FICA wages).
• Support Roth catch-up contributions, including deemed Roth catch-up if their plan document allows it.

Deemed Roth catch-up means the plan automatically treats catch-up contributions as Roth for eligible employees without requiring a separate Roth election from the participant. This simplifies administration and ensures compliance, but the payroll provider must support this functionality.

Roth sources not calculated in RMD

Beginning January 1, 2027, Roth sources will no longer be included in required minimum distribution (RMD) calculations. We have already completed our preparation for this change.

Saver’s match

In 2027, the current credit for retirement contributions will change to a federal matching contribution paid directly into retirement accounts. Ameritas is reviewing this provision pending additional guidance from the IRS.

Existing provisions supported by Ameritas for SECURE 2.0

While not a complete list, the below provisions and implementation dates are of particular interest to many of our business partners. For additional information or to learn more, contact us at 800-745-9995.

Required minimum distribution (RMD) age change

The age to start taking RMDs increased to 73 in 2023 and will increase further to 75 in 2033.

Roth treatment for employer contributions

Please note that Ameritas is not currently supporting the feature that allows employees to designate employer matching or non-elective contributions as Roth contributions. While recent regulatory changes permit employers to offer this option, these designated Roth contributions are immediately taxable to the employee and must be 100% vested when made.

As an alternative, both our Elite Advantage and Elite Unlimited programs offer Roth conversions for employer contributions. This approach allows participants to achieve similar tax treatment by converting eligible pre-tax contributions to Roth, providing flexibility and alignment with their long-term retirement planning goals.

Deferral rate timing for 457(b) governmental plans 

Governmental 457(b) plan participants may now change deferral rates at any time instead of only during the first of the month.

Self-certification for hardship withdrawals

Participants can self-certify the existence of a financial need without providing documentation such as medical bills. At Ameritas, we consider this process our default approach for hardship documentation.

Multiple employer plans and pooled employer plans for 403(b) plans 

403(b) plans may now establish MEPs or PEPs, which are currently available through Ameritas.

Increased force out rollover limit

As of January 1, 2024, the maximum limitation for mandatory distributions increased from $5,000 to $7,000.  Sponsors can implement this change by contacting Ameritas.

403(b) hardship withdrawals

Employees can self-certify that a hardship withdrawal is based upon an immediate and heavy financial need, applying to all sources in a 403(b) plan.

Mandatory automatic enrollment

As of January 1, 2025, all 401(k) and 403(b) plans newly established on or after December 29, 2022, require automatic enrollment at 3-10% with automatic escalation of 1% per year up to at least 10% (but no more than 15%). Exceptions supported by Ameritas include governmental plans and church plans. If your plan is administered by a third-party administrator, you should work with your TPA for outreach on this provision.

Increase in catch-up contribution limits

This provision, implemented January 2, 2025, allows individuals ages 60-63 to make catch-up contributions of the greater of $10,000 or 150% of the regular catch-up limit.

Long-term part-time employees

As of January 1, 2025, the requirement for part-time employees to participate has been reduced from three consecutive years with 500+ hours to two consecutive years starting with the 2021 plan year. If your plan is administered by a third-party administrator, you should work with your TPA for outreach on this provision.

Retroactive provisions

A few additional provisions have been applied retroactively under SECURE 2.0.

• Qualified disaster recovery distributions is an optional provision that allows up to $22,000 in “qualified disaster recovery distributions” without the 10% early withdrawal penalty.
• RMD surviving spouse elections is a required provision we support whenever a plan sponsor advises that a beneficiary meets the criteria.

At Ameritas, we’re committed to helping plan sponsors and participants navigate the SECURE Act 2.0 changes successfully. We’ll continue to provide updates as additional guidance becomes available and as we implement these provisions. For specific questions about how these changes affect plan sponsors and participants, please contact us at 800-745-9995.

Disclosures

This information is provided by Ameritas®, which is a marketing name for subsidiaries of Ameritas Mutual Holding Company. Subsidiaries include Ameritas Life Insurance Corp. in Lincoln, Nebraska and Ameritas Life Insurance Corp. of New York (licensed in New York) in White Plains, New York. Each company is solely responsible for its own financial condition and contractual obligations. For more information about Ameritas®, visit ameritas.com.

Representatives of Ameritas do not provide tax or legal advice.  Please consult your tax advisor or attorney regarding your situation.