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?

A few days ago, a question was asked on this board about issues that might be raised when the plan's investment advisor is approached by a participant for individual investment advice for the participant's personal (non-plan) portfolio. Looks like this could become a hot issue for plan sponsors as advisors seek to "turn participants into lasting clients". See this upcoming NAPA webcast: Grow Beyond the Plan: How to Convert Participants into Lifelong Clients What sorts of fiduciary issues does this raise for the plan sponsor -- and the investment advisor? What about contractual provisions that the plan sponsor should ensure are included in the advisor's service agreement? @Paul I@Peter Gulia

Looks like this could become a hot issue as advisors seek to "turn participants into lasting clients". What sorts of fiduciary and contractual issues does this raise? Upcoming NAPA webcast: Grow Beyond the Plan: How to Convert Participants into Lifelong Clients

timely article Here's a timely article that might address some of those questions. (No affiliation, just came across my screen earlier this week.)

The April 17 notice extending the deadline references Rev. Proc. 2018-58 -- discussion of Form 5500 and PBGC filings are on pages 57-58.

.... which would further stretch out the time frame. Indeed. Recognizing that might motivate one to in fact begin to question the urgency.

Off the wall question: How quickly can/will the medical bills become due after the accident? Within that 12-week window?

@david rigby Don't know why you wouldn't remember .... you've only been around these forums for 27 years (basically since their inception) .... and contributed more than 9000 posts/comments. 😲 Thank you!! Anyway, just for fun -- here are the two threads I found that seem to fit your description. From 2000: ... and a more extensive discussion in 2002:

Hot off the presses, here's the April rate notice: https://www.irs.gov/pub/irs-drop/n-25-21.pdf

FWIW, we do monitor the IRS website for those updates; they appear in the BenefitsLink newsletter when they're published. Notice 25-17 was published March 5, but Notice 25-14 (the February rates) wasn't released until February 12. No Notice issued yet in April (but having said that, I wouldn't be surprised to see it in the next day or two).

When I started into practice (shortly after TRA '86 was passed), senior ERISA partner who was about to retire gifted me his copy of the original CCH volume on ERISA -- complete with all of his handwritten annotations. A small part of me still thinks it belongs in some arcane museum somewhere.