Lois Baker

Notice 2025-67 just released, with the official retirement plan limits for 2026.

Here's the "Form 5330 Corner" page on the IRS website -- does anything here help? https://www.irs.gov/retirement-plans/form-5330-corner

Mercer's estimates just published this morning: https://www.mercer.com/insights/law-and-policy/mercer-projects-2026-retirement-plan-limits/

Same here -- the forms themselves seem to still be available, but the search functions aren't working. A couple of places to try: https://www.irs.gov/downloads/irs-prior (not searchable, but you can sort by column headings) Search the BenefitsLink news page Or let me know what you're trying to find; I'll be happy to do some digging.

For context, the 2018 limits were announced by IRS on or about November 15.

Leaving aside the IRS for a moment ... another consideration might be what the Ninth Circuit recently opined about SPD provisions: "Assuming that Platt only received the 2022 email containing the new SPD, this email did not provide sufficient notice of the arbitration provision because the provision was buried on page 153 of the 170-page SPD. It is unreasonable to expect that Platt would notice a new arbitration provision hidden in a lengthy document." [Platt v. Sodexo, S.A., No. 23-55737 (9th Cir. Aug. 4, 2025)]

You might look into materials/conferences/webinars available from: National Center for Employee Ownership (NCEO) Beyster Institute ESOP Association

Here's an article that identifies some of the issues and transition relief for employers (albeit not specifically related to retirement plans).

It's been a while, but ... would the "secondary" (or "contingent") beneficiary be relevant only if the "primary beneficiary" predeceased the participant? Once the participant dies, if the "primary beneficiary" is still alive, don't they effectively step into the shoes of a participant -- such that they would basically have their own beneficiary?

@Mleech Also see prior discussion here:

Ferenczy Benefit Law Center article today -- anything here that might be of help? https://ferenczylaw.com/flashpoint-updates-to-the-dfvcp-the-good-the-bad-and-the-quirky/

There are a few sources listed here: https://benefitslink.com/research.html I'm not seeing that any have the format you're describing, though.

Thanks, @Effen -- that was a fun thing to wake up to on a Saturday. 😲 We did manage to stop them mid-stream, and have added a few more safeguards. Staying one step ahead is a challenge sometimes!

Duplicate - see

Now flip that around: what issues/concerns does that raise for the plan sponsor? How can/should the plan sponsor be proactive in protecting itself?