"IRS's agenda includes two new items: [1] Section 415(c) compensation ... [2] Defined benefit plans' minimum funding requirements ... Additionally, the IRS agenda includes final rules on ... changes made by the SECURE Act and SECURE 2.0 ... DOL's agenda includes five new retirement-related items, although three of them were completed before the agenda was published. The remaining two items [are] ... [1] Investment advice fiduciary ... [2] Investment duties regulation."  MORE >>

"A federal judge greenlighted complaints against Russell Investments Group LLC for allegedly causing plan participants to lose more than $100 million by placing them in its proprietary target-date funds, while dismissing complaints against the plan sponsor, Caesars Holdings Inc. The ruling indicates that plan sponsors can mitigate their fiduciary liability by delegating investment authority to a 3(38) fiduciary[.]" [Wanek v. Russell Investments Trust Co., No. 21-0961 (D. Nev. Sep. 25, 2025)]  MORE >>

"Recently, multiple lawsuits have been brought against large recordkeepers (e.g., TIAA, Empower, Fidelity) and other service providers that offer investment advice and managed account products to retirement plan participants. These lawsuits serve as a reminder that investment advice is fiduciary advice that plan fiduciaries must review and monitor regardless of how it is offered (in person, phone, computer program, website module)."  MORE >>

16 pages. "As U.S. adults live longer than ever before, the question is no longer if we will age, but how we will age -- and whether we are truly prepared to thrive later in life.... [T]he Longevity Preparedness Index ... evaluates readiness across eight essential domains of life. This report ... highlights not only where we fall short, but also where we are making meaningful progress -- and where the greatest opportunities are."  MORE >>

"U.S. adults are generally underprepared to live well as they age, according to what it being described as a first-of-its-kind Longevity Preparedness Index (LPI) from John Hancock and the MIT AgeLab. The index establishes benchmarks around eight critical domains to assess the readiness of Americans to live well in older age."  MORE >>

21 pages. "Loan usage increased among those with higher credit card utilization ... Spending increases on health care were more prevalent among the financially stressed households whose plan participants were ages 50 or older ... Households who started mortgage payments in the year of the loan incidence analysis were more likely to have taken a plan loan than those who did not start mortgage payments in that year[.]"  MORE >>

"A trio of recent litigation developments suggests that advisors may need to broaden the lens through which they identify and observe conflicts.... Proprietary product placement ... MEPs and PEPs: The value of independence ... Who owns the data?"  MORE >>

"OregonSaves is a solid starting point, but it's essentially a Roth IRA funded through payroll deductions. Contributions are capped at just $7,000 in 2025, and employers can't match or make contributions. A 401(k) changes the game."  MORE >>

"Falling Treasury rates signal a tightening PRT environment, as lower yields continue to put downwards pressure on corporate bonds, which are a key driver in pricing annuities.... From September to October, the duration 7 rate declined from 4.80% to 4.65% while the duration 15 rate dropped from 4.92% to 4.78%."  MORE >>

"[C]reativity in arguing for a reduction of withdrawal liability, followed with any luck by settlement negotiations, is typically an employer's best bet for reducing withdrawal liability. As the Seventh Circuit's new decision reflects, taking on the statute and its requirements directly is typically not all that effective of a tactic." [SuperValu, Inc. v. United Food & Com. Workers Unions & Emps. Midwest Pension Fund, No. 24-2486 (7th Cir. Oct. 9, 2025)]   MORE >>

"[P]lan administrators must determine whether a detained worker remains covered under certain company benefit plans -- and when such coverage ceases. [1] 401(k) Plans: Will employee contributions stop? ... Will detention impact vesting service? ... Will detention trigger a distribution event? ... [2] Will detention trigger a loss of health plan coverage? ... [3] Deferred compensation plan ... [4] Action item checklist."  MORE >>

"Executive benefits are receiving a renewed focus from compensation and benefits professionals.... here was a clear increase in the number of companies offering personal, cyber, and home security benefits for CEOs.... 20% of [the] survey respondents are considering adding new benefits in the next two years. The prevalence of cash allowances remains low due to the inefficiencies they can create."  MORE >>