"[D]ecisions that plan sponsors need to make before the statutory requirements take effect starting January 1, 2026 [include]: [1] Will the plan implement deemed Roth contributions? [2] Will the plan aggregate some or all of the employers participating in the plan within the same controlled or affiliated service group and/or using the same common paymaster? If yes, which companies will be aggregated for this purpose?"  MORE >>

"A recent Eleventh Circuit decision opens up a route for overturning the appellate court's strictest-in-the-nation precedent requiring administrative exhaustion of all claims brought under [ERISA], ... given that two judges in a panel concurrence advocated for such action following en banc review." [Bolton v. Inland Fresh Seafood Corp. of Am., Inc., No. 24-10084 (11th Cir. Oct. 15, 2025)]  MORE >>

"44% of respondents ... stated they are struggling with payroll logistics and only 5% are ready to go. Forty percent are still working on it but feel confident they will be ready by Jan. 1."  MORE >>

"If an annuity purchase contract is supported by a Guaranteed Separate Account, the premium received will be invested in that account and will be devoted to supporting pension payments of its pension risk transfer (PRT) business to which the account is devoted, rather than any other obligations of the insurer.... Thus, an annuity purchase written out of a Separate Account is contractually more secure than a purchase written out of that same insurer's General Account. The Separate Account is providing an additional buffer protecting against pension benefits being cut in the unlikely event the insurer fails."  MORE >>

"[T]he Emergency Relief for Federal Contractors Act of 2025 [S 2964] ... would allow penalty-free distributions from eligible retirement plans of up to $30,000 for a taxable year to applicable individuals impacted by a federal government shutdown.... The income from the distribution could be included ratably over a three-taxable-year period and the distribution could be repaid."  MORE >>

"The Social Security trust fund that is used to pay retirement benefits is expected to be depleted in 2033. Once the trust fund is depleted, retirees may only receive 77% of their benefit amount. It is widely believed Congress will make changes to the Social Security system before the trust fund is depleted. Finance experts say those changes shouldn't affect older workers, but younger workers could see reduced benefits and should start investing more for retirement."  MORE >>

"If your risk tolerance is relatively high, you prefer increased spending early in retirement, and you aren’t overly troubled by the thought of decreasing discretionary spending in the future, you may wish to use more aggressive assumptions and/or lower funding targets."  MORE >>

"For the third time running, an 'analysis' of extrapolated and imputed data and assumptions -- compounded -- claims that roughly 20% of all 401(k) assets are ... forgotten.... Capitalize ... also conclude[s] that 'forgotten and mismanaged 401(k) accounts could end up costing an individual over $500,000 dollars in foregone savings over a career in a worst-case scenario.' In other words, they'd be better off in a low-fee, well-managed account -- like the ones Capitalize ostensibly supports."  MORE >>

"[E]ven though American Airlines followed a prudent investment selection process and there were no monetary damages to award because no losses could be tied to American's decisions, the court injected itself into running the plans permanently and ordered that annual disclosures not required by ERISA be given to all participants.... ERISA explicitly permits courts to grant injunctive relief, but it is far from clear that the specific relief awarded in the second American Airlines decision is consistent with ERISA or even with the first American Airlines decision." [Spence v. Am. Airlines, Inc., No. 23-0552 (N.D. Tex. Sep. 30, 2025)]  MORE >>