"[The IRS has] issued final guidance for plan administrators to implement and comply with the Roth catch-up contribution requirement.... [1] Do we have to implement Roth catch-ups for 'high earners' by January 1, 2026? ... [2] Which plans must comply? ... [3] Who is a 'high earner'? ... [4] How can we implement this requirement? ... [5] What can we do if there's an error?"  MORE >>

"If you have made any of the following changes in operation to your plan, an amendment is necessary by year end: [1] RMD age ... [2] Roth distributions ... [3] Small benefit amount ... [4] Unforeseeable emergencies."  MORE >>

"In this article, [the authors] break down Cash Balance plan contribution limits for 2025, explore the pros and cons of Cash Balance plans, and explore why businesses may want to combine Cash Balance plans with a traditional 401(k) to enable greater tax-deferred savings."  MORE >>

"The lawsuit alleges that plan fiduciaries breached their fiduciary duties of prudence and loyalty by selecting the Fidelity stable value fund ... and retaining it in the plan, even though it was significantly riskier and provided inferior returns than comparable funds." [Hensley v. Molson Coors Beverage Co. USA LLC, No. 25-1371 (E.D. Wis. complaint filed Sep. 9, 2025)]  MORE >>

"Proactive plan sponsors are moving beyond surface-level analytics to embrace segmented insights, modern metrics, and employee feedback. This approach doesn't abandon traditional measures; rather, it enriches them with greater context and actionable intelligence."  MORE >>

"Atkins said that Labor and the SEC are in talks on how to move forward with Trump's executive order. 'Bad things can happen so we have to lay down some ground rules,' Atkins said at a Georgetown event. Town halls and roundtables are likely in the offing."  MORE >>

"Plan sponsors believe there is value to opening the door to offering these investments through professionally managed accounts for their participants in their defined contribution plans once regulatory guidance is provided. While they wait for this, they continue to engage advisors and consultants to further educate and evaluate these options to be ready to help their participants continue their pursuit of long-term financial security."  MORE >>

"The options for DB plans with excess assets in the U.S. vary, depending on whether the plan is ongoing or if it is being terminated.... [1] Does the company have the capacity to take on a big plan change like plan termination or plan reopening/redesign? [2] Is plan hibernation attractive for the foreseeable future due to an effective risk management strategy, no current required contributions to the plan, pension income on the accounting side, etc? [3] What are the company's general goals?"  MORE >>

"Gen Xers increasingly regret common financial misconceptions from their past, including the thought of having more time to save for retirement. These errors have cost them a median of nearly $100,000, increased stress and anxiety, and have reduced their sense of financial security, they say. A few (13%) have reported losses of $500,000 or more."  MORE >>

"When a worker did have a retirement plan at a job, they were more likely to stay at that job compared with workers who did not have a plan.... Among workers who changed jobs from 1996-2022, an average of 43.8 percent moved from a job without a retirement plan to another job without a retirement plan ... Most workers participated in a retirement plan at some point by 2022."  MORE >>

"? While ERISA claims are indeed arbitrable as a general matter, a growing number of circuit courts have ruled that arbitration clauses cannot overreach and extinguish substantive remedies. Several plan sponsors have tried to add arbitration clauses that waive plan-wide remedies, but courts have found them to constitute prospective waivers of participants' statutory rights, rendering them unenforceable under the 'effective vindication' doctrine."  MORE >>