A new chapter begins

Overview

Defined contribution (DC) plan sponsors in the U.S. are navigating a rapidly evolving retirement landscape marked by growing participant needs, regulatory complexity, and technological innovation. Mercer’s inaugural survey of 225 decision-makers across a broad range of employer sizes—representing over $77 billion in assets under management—provides a comprehensive snapshot of current priorities, challenges, and emerging trends shaping DC plans today.

Mega trends

  1. Balancing competing priorities 
    When asked to identify the top three priorities for their plans in the coming year, it was clear DC plan sponsors are juggling multiple priorities with near-equal focus. Expanding financial wellness programs ranked first as the primary focus; ensuring regulatory compliance and reducing plan costs were close seconds. This reflects sponsors’ commitment to maintaining strong governance and cost efficiency alongside participant support.
  2. Cost management and delegation
    While many sponsors expect modest budget increases over the next year, 70% are also pursuing cost reduction strategies, including plan design changes and exploring multi-employer or pooled employer plan (MEP/PEP) structures. We also see a broader trend toward outsourcing, with many sponsors turning to external advisors and consultants to simplify complexity and better manage fiduciary risk.
  3. Implementing artificial intelligence (AI) strategies
    Many respondents view AI as a transformative force; nearly half believe it will have the biggest impact on their DC plan’s success in the next three to five years. Two thirds of organizations are actively exploring or beginning to implement AI and advanced analytics to support their retirement programs. 

Key findings

  • Plan governance trends and insights

    Robust committee structures

    The vast majority of plans use committees to oversee investments and administration, with over half relying on a single committee. Committees typically consist of three to eight members.

    Increasing reliance on external fiduciaries

    As fiduciary responsibilities grow more complex, plan sponsors increasingly rely on external advisors. Eight out of ten respondents retain an external advisor or consultant in a fiduciary role.

    Ongoing litigation risk

    Legal risk is a persistent concern for DC plans, with nearly one in five having faced litigation in the past five years. While fees remain a prominent driver of litigation, the scope is widening to include additional areas of fiduciary responsibility. 

  • Recordkeeper trends and opportunities

    High satisfaction but room for improvement

    Two thirds of sponsors express high satisfaction with their recordkeepers, though nearly half see opportunities for greater fee transparency, improved technology and more.

    Bundling recordkeeping services

    Bundling recordkeeping services is a common practice; 61% of plans report combining their total rewards platform or benefits statements with their recordkeeper, with many also bundling stock plans and HSAs.

  • Optimizing the participant experience

    Participant financial wellness matters

    Six out of ten DC plan sponsors say helping employees achieve their financial and retirement goals is their program’s primary objective. Almost all rely on their recordkeepers to provide financial wellness services and are generally satisfied with how well their programs are performing.

    Expanding financial advice

    Financial advice offerings are expanding, with two thirds offering managed accounts and over half offering independent advice or other digital advice tools.

  • Selecting and evaluating investment options

    Performance is often the primary driver

    Although past returns offer no guarantee of future results, over 40% of respondents still consider historical investment performance an important factor both when choosing investment options and measuring success.

Conclusion 

Today’s U.S. DC plan sponsors are balancing cost pressures, regulatory and legal risks, and participant demands. Their focus on financial wellness, supported by AI and external fiduciary expertise, reflects a commitment to improving participant outcomes and plan governance while still managing costs. As AI and technology continue to evolve, plan sponsors who implement these tools thoughtfully may be well positioned to meet their program objectives in the years ahead.

 

Click here to watch a replay of our October 7th webinar, where we shared the key findings from our Inaugural 2025 DC Practices Survey.

Full report

Voice of the plan sponsor

Explore the full findings from our 2025 DC Practices Survey to benchmark your plan against a broad range of peers and gain insights into key challenges and priorities many sponsors are facing.

Please see important notices

1All responses are sourced from Mercer’s 2025 DC Practices Survey obtained in July 2025. Responses were provided by HR leaders, representing 225 companies in the U.S. Statistics shown throughout reflect results from responding plan sponsors. Responses provided were provided by decision-makers for their organization's DC plan. It is important to note they did receive a form of compensation from the survey provider for participation. It is important to recognize that survey results are subject to inherit limitations and uncertainties. The survey results may not capture all relevant factors or market conditions. These results should not be constructed as personalized investment advice. If you have any further inquiries or require additional information, please do not hesitate to contact us. For a comprehensive list of questions & responses pertaining to this survey results, please contact us.

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Explore the full findings from our 2025 DC Practices Survey