"The Final Regs are effective as of tax years beginning after December 31, 2026, which means that plans and taxpayers need to exercise 'good faith' compliance in the meantime.... [This article discusses] issues that ... are still outstanding.... [1] Final rules regarding the 60-63 limit ... [2] Final rules regarding Roth catch-up ... [3] Who's the employer? ... [4] 403(b) plans ... [5] Puerto Rican plans."  MORE >>

"[S]ponsors of tax-exempt 457(b) plans now face a short timeframe to implement amendments, such as the increase in the required minimum distribution age, which was first raised to 72 under the SECURE Act, then to 73 under SECURE 2.0 ... It is unlikely that the IRS will grant tax-exempt 457(b) plans a last-minute extension, especially given the government shutdown[.]"  MORE >>

"In 403(b) plans, employees with at least 15 years of service at eligible employers, such as public schools and certain nonprofits, may qualify for an additional catch-up contribution of up to $3,000 per year, capped at $15,000 total. The Roth catch-up requirement does not apply to these ... Similarly, for governmental 457(b) plans, the Roth requirement applies only to the extent catch-up contributions exceed the regular 457(b) limit."  MORE >>

"So far, five district courts have issued decisions on the motions to dismiss, plus a Report & Recommendation (R&R) from a magistrate court ... While three of those decisions, plus the R&R, granted defendants' motions to dismiss ... the grounds on which the motions were granted or denied could provide insight into the trajectory of these cases going forward, including a possible circuit split for the Supreme Court to address."  MORE >>

"This paper outlines a top-down strategy to identify solutions that match high-level criteria based on plan sponsor preference.... The framework presented here is a practical representation of the choices available today that complements Broadridge's Prudent Practices for Retirement Income Solutions ... The Prudent Practices offer a validated process and valuable procedures, but they carefully (prudently, if you will) leave significant leeway to plan fiduciaries in how they implement evaluations."  MORE >>

"Adapting to today's environment does not mean taking on massive, high-risk transformations. In fact, some of the most effective strategies are incremental and pragmatic. Modernize platforms gradually.... Elevate operational excellence.  ... Adopt adaptive workforce models.  ... Strengthen data foundations."  MORE >>

"The deal, set to close Oct. 21, will cover about 27,000 participants in Eastman Kodak's terminated retirement plan.... About 3,600 employees elected to receive a lump-sum distribution of their retirement benefits in lieu of an annuity when Eastman Kodak terminated the pension program. The company settled $76 million of pension obligations through lump-sum payments on Oct. 1, and expects to settle $157 million more in lump-sum payments on Nov. 1."  MORE >>

"The constant real spending assumed by the 4% rule isn't what the majority of retirees prefer. Advisors need to help clients enjoy their savings during early retirement while protecting against inflation and other long-term risks. Delayed Social Security claiming can help provide an inflation-protected lifestyle safety net."  MORE >>

"If you're newly married or planning to tie the knot, it's important to understand how your IRA and 401(k) accounts are affected. From changes in contribution limits and tax-filing status to updating beneficiaries, this guide explains what every couple needs to know to avoid costly mistakes and make the most of their retirement savings."  MORE >>

"The court noted that Ninth Circuit precedent calls for a narrow interpretation of ERISA Section 104 as it applies to plan document disclosure requests, explaining that not all contracts and other internal documentation dealing with plan administration are required to be disclosed.... [T]he ruling demonstrates that courts have wide latitude in awarding penalties in these situations, and that a plan's good faith response in accordance with relief granted due to a pandemic or other disaster can prove to be timely and penalty-averting behavior." [Zavislak v. Netflix, Inc., No. 24-4156 (9th Cir. Sep. 24, 2025; unpub.)]  MORE >>

"[T]he court emphasized that exhaustion applies 'across the spectrum of ERISA claims' -- including those alleging statutory violations or fiduciary breaches. While acknowledging that most other circuits do not require exhaustion for statutory ERISA claims, the Eleventh Circuit reaffirmed its unique position, holding itself bound by Mason until abrogated by the Supreme Court or by the court en banc." [Bolton v. Inland Fresh Seafood Corp. of Am., Inc., No. 24-10084 (11th Cir. Oct. 15, 2025)]  MORE >>