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Weekly Highlights: Retirement Plans
Week ending December 5, 2025
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► 15 New Job Opportunities
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Draft of Instructions for IRS Form 5310-A: Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business (PDF)
Internal Revenue Service [IRS]
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Text of IRS Notice 2025-68: Notice of Intent to Issue Regs with Respect to Section 530A Trump Accounts (PDF)
Internal Revenue Service [IRS]
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Text of IRS Notice 2025-60: 2025 Required Amendments List for Qualified and Section 403(b) Plans (PDF)
Internal Revenue Service [IRS]
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What Is an SAR, and When Must It Be Provided? (PDF)
Thomson Reuters / EBIA
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Navigating Deemed Roth Catch-Up Elections: A Practical Guide
Trucker Huss
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Complying with the Required Minimum Distribution Rules When Participants Are Unresponsive or Uncooperative
Trucker Huss
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Understanding the New Roth Catch-Up Contribution Rules
Watkins Ross
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Bad Tips for 401(k)s?
Carol V. Calhoun
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Did Your 401(k) Plan Meet the Discretionary Contribution Notice Requirements?
Bricker Graydon
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IRS Issues Favorable Letter Ruling Regarding 401(h) Accounts
Groom Law Group
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Treasury Unveils Preliminary Details About Trump Accounts
American Retirement Association [ARA]
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Salary Deferrals to Trump Accounts: IRS Issues Preliminary Guidance
Groom Law Group
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Fiduciary Rule Appeal Dropped: PTE 2020-02 Stands
Harris Beach Murtha Cullina PLLC
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CRS Report: Contributions to Individual Retirement Accounts (IRAs)
Congressional Research Service [CRS]
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2025 End-of-Year Plan Sponsor 'To Do' List: Qualified Retirement Plans
Snell & Wilmer
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How the New Maximum Dollar Limits for Tax Year 2026 Interact When an Employer Sponsors Multiple Retirement Plans
Ice Miller LLP
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The Rise of Lifetime Income Options
Carlton Fields
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Process Prevails Over Perfection in 401(k) Plan Investment Fiduciary Breach Suit (PDF)
Thomson Reuters / EBIA
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Employee Benefits Jobs
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