"Currently, all critical requirements for retirement plans, including Form 5500 deadlines, remain unchanged during the shutdown. However, due to limited staffing, processing times may be slower than usual. [The PBGC] remains open and operational ... All regulatory and research activities are on hold, which may delay updates to provisions within SECURE 2.0. Routine [DOL] investigations, audits, and enforcement actions have also ceased and will not resume until the government reopens.... [T]he announcement of Cost-of-Living Adjustments is likely to be delayed."  MORE >>