10-page detailed chart of retirement plan limits from 1989-2025.  MORE >>

"For the first time since the DOL adopted its Voluntary Fiduciary Correction Program in 2002, retirement plan sponsors will be able to utilize self-correction as an efficient means to correct their most frequent compliance failures late transmittals of [1] participant retirement plan contributions; and [2] retirement plan loan repayments."  MORE >>

"The class action lawsuit, first filed in 2019 and revived in 2022, claimed Pluralsight and its founding executives knowingly misled investors about their company's success, artificially inflated stock prices and cashed out before stock prices plummeted. The lead plaintiffs in the case are two funds responsible for managing retirement and benefit accounts for public employees in Indiana and Chicago, Illinois. Each fund bought thousands of common stock shares when Pluralsight went public in 2018, according to court documents, and lost millions of dollars as a result." [Indiana Public Retirement System v. Pluralsight, Inc., No. 19-0128 (D. Utah Feb. 5, 2025)]  MORE >>

"While agency rules are frozen for now, litigation continues unabated against government rules. There are also numerous participant lawsuits; in some of these, the previous administration filed amicus curiae siding with the participants. It is highly likely that the new administration will drop appeals of court rulings overturning the previous administration's rules and will contradict that administration's amicus positions in future cases."  MORE >>

"[1] Waiting until the 11th hour to contribute to an IRA ... [2] Assuming Roth IRA contributions are always best ... [3] Making a nondeductible IRA contribution for the long haul ... [4] Not contributing to an IRA later in life ... [5] Forgetting about spousal IRA contributions ... [6] Running afoul of the Roth IRA five-year rule ... [7] Triggering a tax bill on an IRA rollover ... [8] Not being strategic about RMDs from a traditional IRA ... [9] Not paying enough attention to IRA beneficiary designations."  MORE >>

" Pooled Employer Plans (PEPs) can provide a strategic solution for companies undergoing mergers, acquisitions, carve-outs, divestitures, joint ventures, or spinoffs. PEPs offer a simplified, efficient approach to managing retirement benefits during corporate restructuring, helping employers focus on their broader M&A goals. In addition, these transactions often result in streamlined HR operating models, which PEPs directly support due to their rapid deployment, minimal employer administrative requirements, and cost effectiveness."  MORE >>

"This new form standardizes the election, reducing the likelihood of errors and making compliance easier for both taxpayers and employers. ... [T]axpayers are not required to use IRS Form 15620 to make a Section 83(b) election and may continue to use 'substitute' election forms that are often attached to equity incentive award agreements. Also, the introduction of the form does not change the 30-day deadline for filing an election from the date the 'property' is received."  MORE >>