"As a result of the indexing rules under federal law, the guarantee limits for single-employer plans that terminate in 2026 will be 4.82% higher than the limits that applied for 2025."  MORE >>

"Both the single-employer and multiemployer plan rates have increased. [A chart] shows the rates in effect for plan years beginning in 2024, 2025, and 2026."  MORE >>

"The DOL provides an online tool that calculates lost earnings for plan sponsors when they owe earnings to their retirement plans due to a prohibited transaction.... Under EPCRS, the IRS provides that to the extent possible earnings on any corrections should be calculated using actual earnings.... There are also several rules of administrative convenience that may be used when the correction involves increasing a participant's account.... There are different rules of administrative convenience that may be used when the correction involves decreasing a participant's account."  MORE >>

"Beginning in 2026, Minnesota will implement a paid family leave program (PFL) ... The State of Minnesota will be requiring employers participating in the State's program to report PFL medical leave benefits on the employer's Form W-2 -- and this may implicate the definition of compensation in the employer's defined contribution retirement plans. Employers should review the definition of compensation in their retirement plan documents to determine whether any action is needed prior to 2026."  MORE >>

"[T]he airline has requested that the injunction be amended to apply only to the managers of the Plan's core investment options and not to the thousands of investment options available through BrokerageLink, the Plan's brokerage window, 'which American does not select, control or influence.' " [Spence v. Am. Airlines, Inc., No. 23-0552 (N.D. Tex. Sep. 30, 2025; motion for reconsideration filed Oct. 28, 2025)]  MORE >>

"401(k) forfeitures are no longer a technical detail; they are a litigation flashpoint. Employers that ignore the issue risk costly lawsuits, negative press, and employee mistrust. The best defense is a proactive one: clear plan terms, documented fiduciary process, transparent communications, and timely application of forfeitures."  MORE >>

"If involuntary distributions are selected in your plan document, you must follow the mandatory cash-out rules. That means reviewing all terminated participant accounts at least once a year and taking the necessary action to distribute eligible balances. These distributions can occur without the participant’s authorization, as long as you’ve provided at least 30 days’ notice of the pending distribution."  MORE >>

"Nonprofit organizations often look for ways to attract and retain key executives through deferred compensation arrangements. Three common approaches are the 457(b) plan, 457(f) plan, and split-dollar life insurance plan. Each can supplement retirement benefits, but they differ in eligibility, funding, and tax treatment."  MORE >>

"[A] list of things ... that those in our industry generate, promote and often share as fact without any application of common sense, and no apparent appreciation for the damage done by their complicity in sharing such nonsense.... [1] Reporting on average -- well, anything ... [2] Surveys that show an average or median account balance -- with no delineation for age or tenure.... [3] A single provider survey that shows an average or median account balance.... [4] Surveys that claim participants want things they can't possibly understand.... [5] Data 'analysis' that takes real stuff, combines it with fake stuff, makes up a new scary-sounding name for it, and then claiming that vast majorities of all the retirement plans in existence are in 'violation.' "  MORE >>

"[I]ndividuals and businesses in the Lower Kuskokwim Regional Educational Attendance Area, Lower Yukon Regional Educational Attendance Area, and Northwest Arctic Borough affected by severe storms, flooding and remnants of Typhoon Halong that began on Oct. 8, 2025 ... now have until May 1, 2026, to file various federal individual and business tax returns and make tax payments."  MORE >>