"The IRS is back to work and just announced the 2026 annual limits that will apply to tax-qualified retirement plans ... [including] a surprise increase in the inaugural FICA wage limit for purposes of the mandatory Roth catch-up requirement. Employers maintaining tax-qualified retirement plans will need to make sure their plans' administrative procedures are adjusted accordingly." MORE >>
"You're diligently saving, investing, and planning for retirement. Everything seems to be on track, but the curveballs just keep coming -- market downturns, surprise expenses, maybe even a health scare. Such developments raise an important question: Is your financial plan sound enough to withstand significant stressors? Here's how to anticipate -- and account for -- the unexpected." MORE >>
With the shutdown ended, the [IRS] has finally issued Notice 2025-67, setting out the limits on benefits and contributions for 2026. Maximum deferrals under a 401(k) or 403(b) plan rose from $23,500 to $24,500, while maximum benefits under a defined benefit plan rose from $280,000 to $290,000. This page includes a chart showing details, and limits from 1996 to 2026. MORE >>
"If reading all these rules has you thinking about eliminating Roth provisions or catch-ups from your plan, I don't blame you, so here are some of the most common considerations ... [1] Plans do not have to offer a Roth option. [2] Plans cannot require that ALL catch-up contributions be ROTH contributions. [3] Plans cannot make Roth available only for catch-up contributions. [4] Plans cannot make Roth available only to catch-up eligible participants. [5] Catch-up eligible participants who are not High Earners are not precluded from making catch-up contributions in a plan that does not have a Roth feature." MORE >>
"Sponsors will need to amend plan documents implementing the Roth catch-up rule no later than December 31, 2026 ... With respect to safe harbor 401(k) plans, the IRS indicated that a midyear plan amendment implementing this feature does not constitute a prohibited midyear change that would jeopardize safe harbor status." MORE >>
"[E]mployers that already sponsor a qualified retirement plan ... are not required to enroll employees in New York Secure Choice.... [E]mployers are neither required nor permitted to make employer contributions to an eligible employee's Roth IRA in the New York Secure Choice program.... [An] employer's role is limited to facilitating employee participation in the program." MORE >>
"87.4 percent of eligible employees contributed to their 401(k) accounts up from 86.9 percent the previous year.... Average employee deferrals were 7.7% of pay (down from 7.8% in 2023), and employer contributions averaged 4.8% (down from 4.9%) for a total savings rate of 12.5% of pay.... 2.7% of participants took a hardship withdrawal in 2024, up from 2.1% in 2023 -- while plan loan usage declined ... 20 percent of plans now offer [Roth employer contributions], up from 13 percent in 2023, with a third of plans considering adding it." MORE >>
"[P]lan sponsors reported a near equal focus on financial wellness for participants (39%) ... ensuring regulatory compliance (37%) and reducing costs (36%) in their plan.... 44% [state] that AI will have the greatest impact on the success of their plan over the next three- to five-year period.... 29% reported they are currently using or considering a MEP or PEP specifically as a way to lower plan costs.... 67% of plan sponsors said they are considering switching to a MEP or PEP or may consider it in the future. " MORE >>
"While the ongoing evolution and adoption of PEPs is worth monitoring, the trade-offs in flexibility, governance, and investment access may in some cases outweigh the benefits of a more tailored and flexible structure. Employers, for example, can also ease fiduciary burdens and lower costs through options like hiring a 3(38) investment manager, adding a 3(16) plan administrator, or incorporating CITs into their lineup — without needing to join a PEP." MORE >>
27 pages. "Those in plans that offer flexible distributions are about 35% more likely to remain in the plan three years after retirement, are 15%-25% less likely to cash out their balance in the first year, and have balances that are nearly twice as high as those in plans without flexible options. Nearly 3 in 10 retirees stay in the plan three years after retiring, and about a third of them make withdrawals. " MORE >>
"Effective January 1, 2026, the limitation on the annual benefit under a defined benefit plan under section 415(b)(1)(A) of the Code is increased from $280,000 to $290,000....
"The limitation under section 402(g)(1) on the exclusion for elective deferrals described in section 402(g)(3), which includes elective deferrals made to the Thrift Savings Plan, is increased from $23,500 to $24,500.
"The limitation on deferrals under section 457(e)(15) concerning deferred compensation plans of state and local governments and tax-exempt organizations is increased from $23,500 to $24,500.
"The limitation under section 414(v)(2)(B)(i) for catch-up contributions to an applicable employer plan other than a plan described in section 401(k)(11) or section 408(p) that generally applies for individuals aged 50 or over is increased from $7,500 to $8,000.
"The limitation under section 414(v)(2)(E)(i) for catch-up contributions to an applicable employer plan other than a plan described in section 401(k)(11) or section 408(p) that applies for individuals who attain age 60, 61, 62, or 63 in 2026 remains $11,250.
"The Roth catch-up wage threshold for 2025, which under section 414(v)(7)(A) is used to determine whether an individual's catch-up contributions to an applicable employer plan (other than a plan described in section 408(k) or (p)) for 2026 must be designated as Roth contributions, is increased from $145,000 to $150,000....
"The threshold used in the definition of “highly compensated employee” under section 414(q)(1)(B) remains $160,000.
"The threshold under section 416(i)(1)(A)(i) concerning the definition of “key employee” for top-heavy plan purposes is increased from $230,000 to $235,000.
"The annual compensation limitation under sections 401(a)(17),404(l),408(k)(3)(C), and 408(k)(6)(D)(ii) is increased from $350,000 to $360,000. "
"This updated article reflects a revised estimate of the 2026 “super catch-up” limit for employees ages 60-63. The previous article showed a projected 2026 limit of $12,000, equal to 150% of the projected 2026 regular catch-up limit of $8,000. However, while the statute is not entirely clear, published IRS regulations on IRC section 414(v) suggest the super catch-up limit will be indexed separately from the regular limit, in increments of $500. In this case, we project the limit will remain $11,250 for 2026." MORE >>
"[M]ost small business owners are optimistic about their businesses and are interested in offering retirement plans. Notably, Millennials (median age 37) stand out as the most open to offering a retirement plan, with more than three-quarters (77%) believing that offering one is “essential” to their business." MORE >>
"[R]etirees in plans that offer flexible distribution options were 35% more likely to remain in-plan three years after retirement. They were also between 15% and 25% less likely to cash out their balances in the first year, compared with those who did not have similar flexibility." MORE >>
"Recent analysis highlights that a man will need to have saved $191,000, and a woman will need to have saved $226,000 just to have a 90% chance of meeting their healthcare spending needs in retirement. As medical costs continue to rise faster than inflation and life expectancy is higher than ever, planning for healthcare in retirement ... should be viewed as a 'core liability' alongside housing, food, and other necessities." MORE >>
"[1] ERISA remains the foundation of retirement security ... [2] Employers need relief from excessive litigation ... [3] Secure 2.0 is changing how businesses support employees ... [4] Employees should engage with their benefits early." MORE >>
"When asked to select up to three supplemental benefits they believed would be of most value to them, 25% of respondents chose emergency savings accounts. ESAs ranked third overall, only behind 'sick/medical leave' (39%) and 'paid leave' (38%). However, only 9% of respondents reported having access to the prized employer-sponsored emergency savings benefit, equating to a 16-percentage-point gap between interest and access." MORE >>
"[T]hree former Assistant Secretaries of Labor for the Employee Benefits Security Administration (EBSA) offered their insights on some key matters affecting retirement plans and those who administer and serve them.... Lifetime income ... Alternative investments ... Panelists drew on their unique perspectives and offered a big-picture view of EBSA and its mission." MORE >>
"Retirement plans as a talent magnet ... Building loyalty and engagement through security ... Financial wellness promotes business wellness ... Tax advantages that benefit everyone ... Maximizing the impact of your retirement plan." MORE >>
"This article begins a series about the part of the guidance that was an RFI, where the DOL is soliciting information that would be helpful for future guidance." MORE >>
"The determination of actuarial assumptions to be used for plan purposes is certainly a fiduciary action.... But what about actuarial assumptions used for other plan purposes that are more administrative in nature? ... Recent cases under [ERISA[ highlight the potential risks and liabilities associated with these selections." MORE >>
"[As] Americans live longer, the challenge is not just adding years to their lives, but making sure that time includes quality, health and financial security. ... [S]peakers explored innovative strategies and systems intended to help close the gap between what people need and what the current system delivers, given today’s demographic realities." MORE >>
"The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 introduced a more robust optional statutory safe harbor for a fiduciary's selection of certain lifetime income options for defined contribution plans.... As plan fiduciaries continue to become more comfortable with the SECURE Act safe harbor, it is likely that new guaranteed retirement income products will continue to emerge." MORE >>
"New York Secure Choice ... mandates and facilitates the creation of Roth IRAs for private-sector employees who do not have access to a qualified retirement plan through their employers. Beginning in March of 2026, New York will require most private-sector employers to register for the Program or certify their exemption from the Program." MORE >>
"The Sheresky plaintiffs allege that Morgan Stanley improperly lobbied the DOL in an 'ex parte process' for over a year ... They further allege that Morgan Stanley is impermissibly utilizing the Advisory Opinion in the arbitrations to argue that because the DOL's 'official position' is that the Program is not governed by ERISA, the financial advisors' claims are frivolous and must be dropped, and that Morgan Stanley will seek attorneys' fees if the arbitrations proceed." [Sheresky v. Chaves-DeRemer, No. 25-8935 (S.D.N.Y. complaint filed Oct. 28, 2025)] MORE >>
