New Year’s Reminders & Resolutions for Defined Contribution Plan Sponsors
As we enter 2026, a few brief reminders of important issues affecting defined contributions plans (such as 401(k) plans) that require plan sponsor employers’ attention
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Seth Jaksha is an associate in the firm’s Business and Corporate and Tax practice groups. Seth graduated from the University of Oregon School of Law with a concentration in Tax in 2023. As a J.D. candidate, he volunteered with Wills for the Underserved, served as Treasurer of the Student Bar Association, and worked as a Summer Associate for two Oregon firms, where he gained experience conducting in-depth legal research, drafting motions and memoranda, and consulting on a multitude of business matters ranging from contract issues to commercial real estate acquisition.
Seth attended the University of Montana as an undergraduate and graduate student, first earning a B.S. in Accounting magna cum laude in 2019 before going on to earn an M.B.A. summa cum laude in 2020.
Seth values being active in his community, particularly in youth sports and the Boy Scouts and Cub Scouts of America, having achieved the rank of Eagle Scout and serving on the Montana Youth Soccer Association Scholarship Board in addition to officiating and coaching soccer and basketball at multiple levels. He is excited to be joining the Boise community and looks forward to exploring the outdoors and flyfishing that Idaho has to offer.
Idaho
Podcast: Attorney Time with Hawley Troxell, Episode 19, “Coming into focus: A new look for NIL”, August 2025
Law School:
University of Oregon School of Law, J.D. 2023
Concentration in Tax
Graduate:
University of Montana, M.B.A. summa cum laude, 2020
Undergraduate:
University of Montana, B.S. Accounting magna cum laude, 2019
As we enter 2026, a few brief reminders of important issues affecting defined contributions plans (such as 401(k) plans) that require plan sponsor employers’ attention
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