Moulton & Hardin OneSource Client Newsletter            Vol. 8 - FEBRUARY 2026

Keep your operations running smoothly with the tools designed to support you every day. In this upcoming webinar, we’ll show you how to make the most of the M&H OneSource client support portal—so you can communicate with our team more efficiently, track requests in real time, and quickly access the resources you need.

You’ll learn how to:

• Submit support requests quickly and accurately
• Track ticket progress and view real‑time updates
• Access past and current requests in one central place
• Launch on‑demand training through the Learning Center
• Reference user guides and online documentation directly within OneSource

Whether you’re new to M&H OneSource or looking to sharpen your skills, this session will help you navigate the tools that keep your support experience seamless, informed, and efficient.

DATE: Thursday, February 19

TIME: 1:30 PM (Eastern)

Bank Holiday Alert

Banks will be closed on Monday, February 19th.  

Remember to factor in bank closures when finalizing payroll at least two business days in advance.

Trump Accounts

In December 2025, the IRS released initial guidance on Trump Accounts, a new tax-advantaged savings account created under the One Big Beautiful Bill Act for children under age 18.

KEY HIGHLIGHTS

• Contributions begin July 4, 2026 and may be made by parents, grandparents, employers, or other contributors.

• Children born between 2025 and 2028 may qualify for a one-time $1,000 federal contribution through a pilot program.

• Trump Accounts are treated as a form of traditional IRA, with special rules applying until the child turns 18 (referred to as the “growth period”).

• Accounts are established using IRS Form 4547, which is also used to elect participation in the federal pilot program (a draft form is already available).

EMPLOYER INVOLVEMENT

• Employers may contribute up to $2,500 per employee per year to a Trump Account for an employee or their dependent.

• These employer contributions are excluded from the employee’s federal taxable income.

• Employer contribution programs must be set up under a written plan and meet specific nondiscrimination and eligibility rules.

• Employers may also allow employees to make pretax contributions to their dependents’ Trump Accounts through a Section 125 cafeteria plan.

New Feature : Self-Unlock!

If an employee’s account becomes locked — for example, after too many incorrect password attempts, they can now securely unlock it themselves using two-factor authentication (2FA). This allows them to regain access quickly, without needing administrator assistance.

How it works:

1. When the “Account Locked” message appears, the employee is will select the “Forgot your password or locked out?” link.

2. The employee is prompted to enter their username.

3. The system then verifies the employee’s identity using your organization’s configured two-factor authentication method,  such as an authenticator app, text message, or email.

* If the 2FA code is entered incorrectly enough times, the employee will not be able to continue with the self-unlock process. An administrator, or other user with the appropriate security permissions, will need to unlock their account.

* The employee cannot use the self-unlock feature if an admin or manager has manually locked their account. This only applies to situations where the lock was caused by the employee.

4. Upon successful verification, the account is automatically unlocked and the employee can attempt to sign in again.

Want to enable this feature?

To enable self-unlock for your organization, simply email support@mh1s.com and request that the self-unlock feature be enabled. Once enabled, any employee whose account becomes locked will have the option to securely unlock their account without administrative assistance.

2026 Unemployment Rate Notices

This is especially important!

Please send us your Unemployment Rate Notices.

We need this information as soon as possible. Keep in mind, you may be required to log in to your employer unemployment portal with your state agency to retrieve your tax rate notice. Many states no longer send out paper copies in the mail.

Failure to provide your unemployment rate updates to M&H OneSource may result in inaccurate wage and tax reporting to state agencies, which may also result in penalties and interest.

Below is the link to the Georgia Department of Labor portal. If your company has DOL accounts in other states not listed below, be sure to send us your rate for each state! If you need assistance locating the employer portal for other states, please send an email to support@mh1s.com

Secure 2.0 Act: Roth Catch-Up

Beginning January 1, 2026, all catch-up contributions made by employees who meet both conditions below must be Roth (after-tax) contributions:

• The employee is 50 years of age or older, and

• Their Medicare-subject wages for the prior calendar year are $150,000 or higher. If an employee is assigned to multiple EINs, the employee's Medicare-subject wages from all of their EINs will be combined, and that amount is used to determine if they are considered a high wage earner.

This applies to 401(k), 403(b), and 457(b) retirement plans.

It is not optional.

This change requires updates to be made to your payroll account as the change does not occur automatically. If you would like us to update the settings to allow the Roth catch-up change, please send an email to Support at support@mh1s.com

If you have a file that is submitted to your carrier, please let us know if they need an update to the file to indicate the catch-up amounts.

We’ll be sending out a brief client satisfaction survey soon to check in and see how we’re doing. Your feedback helps us understand what’s working well and where we can improve, so we truly appreciate you taking a few minutes to share your thoughts.

Keep an eye on your inbox — the survey will be delivered by email in the coming weeks.

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