References
Sources & citations
Every external statistic, regulatory reference, and industry benchmark used across this site links to its original source. This page consolidates all of them for verification.
Regulatory enforcement & DOL data
Claim. The U.S. Department of Labor's EBSA recovered more than $1.4 billion for employee benefit plans, participants, and beneficiaries in fiscal year 2025.
Source. EBSA FY2025 Enforcement Recoveries — U.S. Department of Labor press release — U.S. Department of Labor, January 30, 2026.
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Industry benchmarks
Claim. Small plans (~$5M in assets) average 1.04% in total plan costs vs. 0.72% for $50M plans.
Source. 401(k) Averages Book, 26th Edition — press release — 401k Averages Book / BenefitsLink, March 30, 2026.
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ERISA fiduciary statute
Claim. ERISA §409(a): a fiduciary who breaches their duties is personally liable to make good any losses to the plan.
Source. 29 U.S.C. §1109 — Liability for breach of fiduciary duty — Cornell Legal Information Institute.
Used on: /fiduciary-liability
Claim. ERISA §3(21): definition of a fiduciary — anyone who exercises discretionary authority or renders investment advice for a fee.
Source. 29 U.S.C. §1002(21) — Definitions — Cornell Legal Information Institute.
Used on: /, /fiduciary-liability, /how-it-works, /resources
Claim. ERISA §3(38): definition of an Investment Manager with discretionary authority over plan assets.
Source. 29 U.S.C. §1002(38) — Definitions — Cornell Legal Information Institute.
Used on: /, /fiduciary-liability, /how-it-works, /resources
SECURE Act 2.0 & tax credits
Claim. Startup Cost Credit (IRC §45E): 100% of eligible admin costs for employers with ≤50 employees (50% for 51–100), capped at $5,000/year for 3 years.
Source. Retirement Plans Startup Costs Tax Credit — Internal Revenue Service.
Used on: /qualify, /secure-act-credits
Claim. Auto-Enrollment Credit (IRC §45T): flat $500/year for the first 3 plan years when the plan includes an EACA.
Source. 26 U.S.C. §45T — Auto-enrollment credit — Cornell Legal Information Institute.
Used on: /qualify, /secure-act-credits
Claim. Employer Contribution Credit (SECURE 2.0 §102(c)): percentage phases 100% / 100% / 75% / 50% / 25% over 5 years, capped at $1,000 per employee earning ≤$100k, reduced 2% per employee above 50.
Source. SECURE 2.0 Act of 2022 (H.R. 2954) — U.S. Congress.
Used on: /qualify, /secure-act-credits
Firm disclosures
Claim. Royal Fund Management, LLC Form ADV Part 2A — engaged as the independent third-party 3(38) Investment Manager via the RFM 401(k) Maneuver PEP.
Source. RFM Form ADV Part 2A (March 3, 2026) — Royal Fund Management, LLC.
Used on: /, /fiduciary-liability, /how-it-works, /disclosures
Educational content — not legal, tax, or investment advice. Statutory references are summarized for clarity; consult the primary source for the full text.