"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 >>

"Although we don't yet have a fully developed collection of 'substantive' rulings on these forfeiture allegations ... [we] can expect plaintiffs to gain a clearer understanding of the specific plan document language in place and to rely on publicly available company financials to identify the specific forfeiture dollar amounts that may have been used in contravention of the plan language.... Plan sponsors expect their plan advisors to be familiar with the forfeiture litigation allegations and court rulings. This presents advisors with both opportunity (to demonstrate a sophisticated understanding) and reputational risk (in the event they cannot). "  MORE >>

"Part-time employees may have limited familiarity with retirement plans, especially if their previous roles didn’t offer such benefits. A robust onboarding process can help them understand the importance of enrolling and the potential impact of starting early."  MORE >>

"In 2025, a typical partial match formula is 50% match of the first 6% of pay that an employee contributes.... In 2025, ... most employers have set their matching caps above 3%, meaning that there is a significant shift to focus on long-term savings outcomes and employee financial well-being."  MORE >>

"TPAs wear many hats and offer services including those related to: [1] Compliance consulting ... [2] Preparing plan documents.... [3] Tracking and determining eligibility.... [4] Tracking distributions.... [5] Tracking loans.... [6] Generating notices.... [7] Preparing Form 5500 for plan sponsor's signature.... [8] Managing vendors.... [9] Assisting with business and regulatory compliance during mergers, acquisitions, or plan termination."  MORE >>

"A prudently selected QDIA can help provide plan participants with a well-rounded investment portfolio, even if they did not select it themselves. But not every type of investment can be selected as a QDIA, and those that are must meet specific requirements outlined by the Department of Labor."  MORE >>

"The number of Americans living to age 100 is expected to quadruple by 2054, but financial planning has not kept up with rising lifespans, putting millions at risk of outliving their savings.... [R]esearch showed that extending retirement by just five years raises the risk of running out of money by 41% -- a risk that continues to grow as lifespans increase, especially for healthy, high-income retirees."  MORE >>

"41% of households are projected to run short on money in retirement when [long-term services and supports (LTSS)] costs are included. Without LTSS costs? Just 26%. Single women are particularly exposed to LTSS risk ... About 43% of Baby Boomers will incur LTSS costs in retirement, ... The average unconditional present value of LTSS costs for Baby Boomers from retirement age through death is $130,700. The average cost for those who are projected to incur costs is $242,373."  MORE >>

"The OBBB will likely continue to evolve as the bill progresses through the legislative process. [This article provides] a brief overview of some of the most impactful employee benefits items."  MORE >>

"Both large and small employers agreed that they have a responsibility in helping their employees ... Nearly three in 10 small employers cited costs to the employer as a challenge in offering financial wellness initiatives, and nearly one-quarter cited costs to the employee as a challenge.... Smaller employers tended to lag behind large employers in their propensity to offer core, voluntary, and financial wellbeing benefits."  MORE >>

"As part of this review of its executive compensation requirements, the SEC will host a roundtable with representatives from public companies and investors, as well as other experts in this field.... Potential Questions for Consideration [include]: [1] Executive compensation decisions: setting compensation and making investment and voting decisions ... [2] Executive compensation disclosure: past, present, and future ... [3] Executive compensation hot topics: exploring the challenging issues."  MORE >>