"These regulations reduce from $11 to $10 the amount of the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN.... These regulations are effective on [the date published in the Federal Register, currently scheduled for Sep. 30, 2025]."  MORE >>

"Retroactive filings ... Automatic extension if you miss filing 5558 ... 5500-EZ combined trust asset ... Cash or Accrued basis ... Participant count for [accountant's opinion] ... Don't miss the deadline ... But if you do ... Don't forget the Schedule SB ... If the data to prepare the SB is 'suspect' ...If late and penalized despite your best efforts."  MORE >>

"The two states announced their partnership in November 2024, allowing Rhode Island's RISavers auto-IRA program to join Connecticut's MyCTSavings program. The partnership is expected to grow the pool of participants and assets and help lower the fees paid by participants in the program."  MORE >>

"Employees are more optimistic about their retirement planning this year than they were in 2024, and saying they feel confidence in their ability to manage investments ... Despite the optimism, however, nearly one in three participants age 45 and over expected to retire later than originally planned."  MORE >>

"[1] Legislation: Implications of Social Security shortfall projections ... [2] Location: The geography of affordability ... [3] Longevity: A blind spot with real consequences."  MORE >>

"Given recent actions by the Federal Reserve and market expectations of additional interest rate cuts on the horizon ... here are a few key things to keep in mind.... [1] Long-term returns matter.... [2] Retirement investing is not a sprint.... [3] So why are stable value returns higher over time? ... [4] Yield curve inversions are anomalies.... [5] It's risky to make a choice based on short-term Fed actions."  MORE >>

"Participants need to understand the value of the DB benefit, and how it integrates with their defined contribution plan and other savings sources to understand their total retirement picture and make the most-informed decisions. And for plan sponsors -- particularly in times of significant market volatility and dramatic interest rate changes -- real-time cost calculations and accurate projections are essential to avoiding unwanted surprises."  MORE >>

"If your (or your financial advisor's) assumptions are too conservative, future experience will be more favorable than assumed, and your Funded Status will increase over time. Conversely, if your assumptions are too aggressive, future experience will be less favorable than assumed and your Funded Status will decrease over time.... [This post attempts] to quantify how conservative certain sets of assumptions are when using the Actuarial Financial Planner (AFP) with different Funding Status targets."  MORE >>

"[1] Plan beneficiaries are best served with a flexible and wide range of investment options ... [2] Regulatory clarification on alternative investment strategies should be investment strategy neutral.... [3] Professional investment managers and fiduciaries provide important risk management.... [4] Fees should be evaluated based on the nature and breadth of the investment services being provided and the character of each plan and its participants.... [5] Overzealous litigation must be addressed."  MORE >>

"The DOL has issued guidance about PEPs -- pooled employer plans -- that  ... includes some interesting information about the development of PEPs.... It is clear that PEPs are appealing to some employers. ... [T]he key will be whether a PEP has distribution and as a part of that, a clear understanding of the services and compensation of the advisors who recommend the PEPs."  MORE >>

"A comprehensive benefits administration solution will typically offer more value than general HCM software, in terms of robust employee experience and end-to-end service and support. This article will uncover some of the hidden value of a comprehensive benefits administration solution, as well as additional costs you may encounter with general HCM software."  MORE >>