PBGC has determined the premium rates applicable for plan years beginning in 2026 in accordance with the indexing rules provided in section 4006 of ERISA.  MORE >>

Fillable PDF; Oct. 24, 2025.  MORE >>

"The rules are complex and require plan sponsors to make numerous decisions using a structured approach; sponsors may decide on a path for 2026 (a year of good faith compliance) that differs from the path chosen for 2027 and later years, when full compliance with the final regulations is required. In light of the looming January 1, 2026 deadline to comply with the Roth catch-up contribution requirement, plan sponsors need to immediately begin developing a strategy for compliance."  MORE >>

"[T]he top issue is the monitoring of the PPP. Does it have the knowledge, experience and skill to properly manage a PEP? Is the PPP doing a good job of managing the PEP? Are there problems? Are there complaints? Is the PPP a stable business organization that will be able to manage the plan many years into the future? Does the PPP have the financial wherewithal to stand behind any claims that may be filed against the PEP?"  MORE >>

"The fact that some of the people are not related to John does not disqualify them from being an EDB. Yes, the 'random guy on the train' would be an EDB on John's IRA simply because he is not more than 10 years younger than John. Being older qualifies. That's why John's father and his mailman are also EDBs."  MORE >>

"The Justice Department has asked for another extension in a legal challenge involving the so-called fiduciary rule ... The filing explains that two district courts issued universal stays of the effective date of these regulatory changes, and that the government appealed both district court decisions." [FACC. v. DOL, No. 24-0163 (E.D. Tex. Jul. 25, 2024; on appeal to 5th Cir. No. 24-40637; motion to extend filed Oct. 22, 2025)]  MORE >>

"The court held that the private equity fund was under 'common control' with the portfolio companies because it owned a 95% interest in them, and that the fund was a 'trade or business' under the standard set forth in Sun Capital I as a result of it actively managing the portfolio companies. The court declined, however, to hold the private equity fund's general partner or management company liable, concluding that under the standard set forth in Sun Capital II, they did not comprise a partnership-in-fact with the private equity fund or the withdrawing employers such that they could be deemed part of their controlled group." [Longroad Asset Management LLC v. Boilermaker-Blacksmith National Pension Trust, No. 23-0738 (W.D. Mo. Aug. 19, 2025)]  MORE >>

"Every key Internal Revenue Code (IRC) limit for qualified retirement plans will rise from 2025 to 2026, Mercer projects.... [A table] shows Mercer's projections of the 2026 limits, along with the actual 2025 amounts for comparison. The table also includes the threshold that determines whether employees age 50 and older will be subject to the Roth catch-up mandate in 2026 based on their 2025 FICA wages."  MORE >>

"The use of actual customer credentials to access accounts is a clear sticking point for Fidelity, because those credentials provide access to a user's full account experience -- not just their 401(k). Plan participant credentials held by third parties are not protected by a recordkeeper's security measures, which can put participant data and personal information at risk."  MORE >>

"Excess mortality rates have continued to decline since the peak of the pandemic, and emerging data through June 2025 suggests that there is still a small amount of excess mortality for the 65+ population."  MORE >>

"During September, the estimated cost to transfer retiree pension risk to an insurer in a competitive bidding process increased from 100.0% to 100.5% of a plan's accounting liabilities (accumulated benefit obligation, or ABO)."  MORE >>

27 pages. "Those who can clearly picture their life in retirement are: Three times as likely to have a written retirement plan ... Nearly twice as likely to work with a financial advisor ... Of mass affluents older than 30, Gen Xers have urgent opportunity to improve security."  MORE >>

"Financial pundit Dave Ramsey's advice to pause 401(k) contributions while paying off debt forfeits employer match dollars and halts compounding growth. Staying invested through market downturns is a way to avoid missing the reward of the market rebounding. Only consider tapping your tax-free retirement savings as part of a carefully structured 401(k) loan."  MORE >>

"Connecting with business leader peers can help you discover benefit opportunities to use in a competitive hiring and retention landscape. Insights from current and potential employees about benefits important to them can also be used to guide decisions. To ensure that employees know about and know how to use benefits, seek effective, year-round ways to communicate."  MORE >>

"The 'knew or should have known' standard emphasizes the need for fiduciaries to be proactive and informed. While AI offers significant advantages in financial decision-making, fiduciaries must exercise caution, ensuring that their use of AI aligns with their duty of loyalty and care. By implementing due diligence, oversight, and expert consultation, fiduciaries can navigate the complexities of AI integration while upholding their fiduciary responsibilities."  MORE >>

"No MLB team has used deferred compensation contracts more than the Dodgers, with the next closest team being over $800 million behind. In recent years, the Dodgers have garnered the most headlines for this type of compensation structure. But nothing the Dodgers are doing is improper or unusual -- in fact, it is regularly used in the corporate employment world. And it has a history in the MLB."  MORE >>

"Should incentive plans directly include a cybersecurity metric for top company officers, or is the impact on 'earnings' sufficient to reflect the occurrence? How should boards and board committees consider the impact of cyber attacks on incentive plan outcomes?"  MORE >>