Rev. Dec. 2025. "Small employer pension plan startup costs credit.... Small employer contributions credit.... Small employer military spouse participation credit."  MORE >>

"Tax-exempt sponsors must amend 457(b) plans by the December 31, 2025, deadline to comply with SECURE Act and SECURE 2.0 -- no extensions apply. RMD age increases, beneficiary rules, and automatic cash-out maximums may require updates; sponsors should align documents and operations now to avoid issues."  MORE >>

"The deadline by which a plan sponsor must amend its retirement plans depends on the plan type. Here’s a list of the current amendment deadlines by plan type."  MORE >>

"The plaintiffs contend that the defendants caused the plan to overpay for the stock by tens of millions of dollars ... [and] sought equitable relief ... [P]laintiffs contended that [1] they had no obligation to exhaust the plan's internal appeals, and [2] assuming such an obligation existed, they should be excused from that requirement.... The Eleventh Circuit began by acknowledging that while '[a]ll circuits require exhaustion in the ERISA context,' the Eleventh Circuit was special. 'Where we diverge is in our application of the exhaustion requirement to statutory violation claims.' " [Bolton v. Inland Fresh Seafood Corp. of Am., Inc., No. 24-10084 (11th Cir. Oct. 15, 2025)]  MORE >>

"The heart of the ruling was the court's finding of the adequacy of the Caesars Defendants' monitoring of Russell ... after Russell took over as an ERISA section 3(38) investment manager. The court emphasized ERISA's focus on process, not short‑term results, and that performance alone is insufficient to sustain a fiduciary breach claim." [Wanek v. Russell Investments Trust Co., No. 21-0961 (D. Nev. Sep. 25, 2025)]  MORE >>

"Only 22% of Americans age 50-plus agree that 'a cost-of-living adjustment (COLA) of right around 3% for Social Security recipients is enough to keep up with rising prices,' while 77% disagree.... A follow up question asked what level of increase would be sufficient to help Social Security recipients afford everyday living expenses. Nearly three-quarters (72%) of older Americans selected 5% or higher, with one quarter (26%) indicating that an 8% increase would be necessary to keep pace with rising costs."  MORE >>

"Interest in lifetime income products within retirement plans is growing, and a new tool helps plan sponsors and advisors to match the right annuity product into the 401(k) plans for their employer clients. The 401(k) Annuity Hub is a fully independent subscription service that helps retirement plan advisors and plan sponsors research a comprehensive database of lifetime income solutions. The Hub offers a process to identify suitable options and compare them."  MORE >>

"69% of participants say their workplace plan is their single most important retirement asset. More than half (59%) of plan participants wish they received more guidance from their employer on how to invest plan assets. Most plan participants (65%) say they worry about money too much and over half (56%) are concerned that financial stress will negatively affect their health. 53% of participants spend at least an hour a day worrying about money."  MORE >>

"Just two in five retirees (40%) believe they have saved enough money for retirement, 27% are unsure, and 33% are convinced they have not accumulated enough savings. Nearly half (45%) report their expenses in retirement are higher than they expected, and most (62%) admit they have no idea how long their savings will last."  MORE >>

"The Volunteer State will join those that offer a state-run retirement plan to provide coverage for employees of private-sector employers that do not offer a plan if the Tennessee legislature enacts a new bill.... The legislation would make it mandatory for an employer with more than five employees that does not offer a qualified retirement plan to make it possible for its employees to contribute to the plan."  MORE >>

"Private equity (PE) and other alternative investment strategies are too complex, illiquid, and risky for casual investors. That's the conventional wisdom used to explain why these types of investments are not offered to working Americans in their 401(k) and 457 retirement plans. But the broader democratization of private market investments and innovations in wealth management suggest we should now take a closer look at whether or not it makes sense for American workers and retirees to access these asset classes if they choose."  MORE >>