"Plan administrators and counsel should review key issues with respect to employee benefit plans and executive compensation arrangements, confirm actions to be taken before the end of 2025, and focus on what to expect for 2026. [These checklists] address plan amendments, notices, and other considerations for qualified retirement plans, welfare plans, and stock-based and performance-based plans. [1] Plan Administrators of Plans Covered by ERISA; [2] Corporate Counsel; [3] Plan Administrators of Governmental and Church Plans; [4] General Counsel of Tax-Exempt and Governmental Entities."  MORE >>