"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

"[1] Why 401(k) plans are prime targets ... [2] The regulatory landscape: what the DOL expects ... [3] Key actions for plan sponsors in 2025 ... [4] More than risk management: a business advantage ... [5] Looking ahead: what's next in 401(k) cybersecurity ... [6] A fiduciary duty you can't ignore."  MORE >>

"Why should plan sponsors bear fiduciary responsibilities alone? ... Are employees understanding and engaging with their 401k plan? ... Are fiduciary decisions thoroughly documented? ... Does the plan design align with your current workforce? ... Are advanced technologies and data analytics utilized? ... Are plan fees competitive and transparent? ... Is AI being prudently managed in your plan administration?"  MORE >>

"As more employees approach retirement, devising effective strategies to fill the gap between the accumulation and decumulation phases will become a critical component of their financial health. Thoughtful product selection, comprehensive participant education and robust supporting resources may transform a fiduciary challenge into a strategic business advantage."  MORE >>

"The future of SIMPLE IRA plans lies not in reimagining the structure entirely, but in surrounding them with smarter tools, personalized support, and a deeper integration of financial wellness. The question isn't whether these plans are still relevant -- the answer is yes. The question is how to evolve them to meet the next generation of savers where they are."  MORE >>

"To get certified, a participant must complete a five-part educational program through the NARSSA, pass the RSSA Competency Final Exam, and meet specific professional requirements. Those who receive the certification are also equipped with a software program called Roadmap that gives clients a personalized picture of their benefit outlook."  MORE >>

"[T]he polarizing 'magic number' Americans think they need to reach to retire comfortably has gone down slightly for 2025 to $1.26 million, which is $200,000 less than the all-time high $1.46 million ... reported last year, and is nearly flat with its 2022 and 2024 estimates."  MORE >>

"While the largest 25 state and local pension systems have all lost billions this year, the downturn has an outsized impact on those associated with Chicago and its school district because they've been underfunded for decades[.]"  MORE >>

"After a century of decline, work activity among older men stabilized in the 1980s and began to rise in the early 1990s. This turnaround reflected changes in Social Security, retirement plans, the nature of work, education levels, and health coverage. In response, the average retirement age for men rose by about three years to 64. In recent years, it has remained relatively stable[.]"  MORE >>

"[A] number of states now do require students to take a financial literacy course for high school graduation -- and that number continues to climb. That said, what constitutes complying with that requirement -- varies.... With this broadening exposure to personal finance in school, why aren't these programs -- why isn't financial literacy -- taking root in a meaningful way?"  MORE >>

"[I]ndividuals and businesses in Arkansas that were affected by severe storms, tornadoes and flooding that began on April 2, 2025 ... now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have a business in the entire State of Arkansas qualify for tax relief."  MORE >>

"Independent contractors are ... generally exempt from Internal Revenue Code Section 409A. This distinction positions employers to offer independent contractors a nonqualified deferred compensation (NQDC) arrangement that would not constitute a top hat plan and not be subject to any ERISA requirements because the contractor is not an employee of the company."  MORE >>

"Shift toward cash preservation and non-cash incentives ... Realignment of performance metrics amid economic uncertainty ... Increased use of downside protection (but with guardrails) ... Growing emphasis on multi-year retention plans ... Stronger focus on resilience-based metrics ... Stakeholder scrutiny driving governance improvements ... Key recommendations for middle-market companies in 2025."  MORE >>