Most 401(k) plans and accounts are small: The latest EBRI/ICI 401(k) database analysis (for 2014) shows that most of the plans in the database are small: 55 percent of the plans have 25 or fewer participants, and 25 percent have 26 to 100 participants. Plans in EBRI/ICI database are slightly more weighted toward small sizes, but the trend reflects the 401(k) universe at large. 
 
In contrast, only 2 percent of the plans have more than 2,500 participants. However, participants and assets are concentrated in large plans. For example, 66 percent of participants are in plans with more than 2,500 participants, and these same plans account for 68 percent of all plan assets.
 
Because most of the plans have a small number of participants, the asset size for many plans is modest. Twenty-three percent of the plans have assets of $250,000 or less, and another 26 percent have plan assets between $250,001 and $1,250,000. MORE.

Sept. 26 - Paul Fronstin, Mid-Sized Retirement & Healthcare Plan Management Conference, University Conference Services, Las Vegas, NV -- Topic: "The Future of Employment-Based Health Benefits"
 

Health Care Attorneys P.C.:  “Five Common Mistakes Employers Are Making with the Affordable Care Act”
 
IRS:  Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities; Notice of proposed rulemaking and notice of public hearing [as published in the Federal Register on June 22, 2016 - SUMMARY: This document contains proposed regulations prescribing rules under section 457 of the Internal Revenue Code for the taxation of compensation deferred under plans established and maintained by State or local governments or other tax exempt organizations. These proposed regulations include rules for determining when amounts deferred under these plans are includible in income, the amounts that are includible in income, and the types of plans that are not subject to these rules. The proposed regulations would affect participants, beneficiaries, sponsors, and administrators of certain plans sponsored by State or local governments or tax-exempt organizations that provide for a deferral of compensation. This document also provides a notice of a public hearing on the proposed regulations. DATES: Written or electronic comments on these proposed regulations must be received by September 20, 2016. Outline of topics to be discussed at the public hearing scheduled for October 18, 2016 at 10 a.m. must be received by September 20, 2016.]
 
U.S. Departments of Labor (EBSA), Health & Human Services (HHS), and the Treasury:  FAQs about Affordable Care Act Implementation (Part 32): Notice of Coverage Options--COBRA and Health Insurance Marketplace Coverage
 
U.S. Equal Employment Opportunity Commission:  Sample Notice for Employer-Sponsored Wellness Programs
 
U.S. Equal Employment Opportunity Commission:  Questions and Answers: Sample Notice for Employees Regarding Employer Wellness Programs
 
Xerox Corporation FYI®:  “IRS Wellness Program Etiquette -- Don’t Double Dip”