The conversation about retirement often focuses on the total offering: Is the match competitive with peer companies? Are investment fees in line with industry standards? Such are important considerations, but at the core of any retirement plan is the investment menu.

The investment menu determines where participants save and potentially how much. Increasingly, those not electing the qualified default investment alternative expect the menu to contain not only sufficient variety but, within that variety, options by which to invest to their values.

Matthew Eickman, national retirement practice leader at Qualified Plan Advisors in Omaha says the plan sponsors he works with are largely still in the examination phase when, for example, it comes to adding ESG or retirement income solutions.