"Generally, 401(k), 403(b) and 457(b) plans must comply with the Roth catch-up requirement as of January 1, 2026.... Employers may implement a 'deemed election' for participants who are subject to the Roth catch-up requirement. If an employer implements the deemed election, there are two new correction methods available to fix catch-up contribution characterization mistakes."  MORE >>

"The Roth catch-up contribution mandate applies to catch-up eligible participants (i.e., those who are age 50 or older) who had FICA wages for the preceding calendar year 'from the employer sponsoring the plan' that exceeded the Roth catch-up wage threshold. This leads to the following questions: How are FICA wages for the prior year determined? What is the Roth catch-up wage threshold for a given year and how is it applied? Who is the 'employer sponsoring the plan'?"  MORE >>

"[B]eginning January 1, 2026, if you participate in a governmental 457(b) plan, are age 50 and older and earned more than $145,000 (indexed annually) in the prior calendar year, you must make age-50 catch-up contributions on a Roth basis.... For governmental plans, especially those with multiple participating employers or those that may not have offered Roth contributions before, the Roth catch-up requirement introduces new complexity."  MORE >>

"[T]he court found that the lower court had erred in not permitting Yellow to amend its complaint adequately.... The Tenth Circuit's ruling specifically pointed out that Yellow's amended complaint successfully demonstrated that the Teamsters had essentially repudiated their duties under the collective bargaining agreement. Thus, Yellow was exempt from exhausting all grievance procedures that would typically be required in contract disputes." [Yellow Corp. v. Int'l Brotherhood of Teamsters, No. 24-3411 (10th Cir. Nov. 5, 2025)]  MORE >>

"In general, pure severance pay ('Severance Pay') is not considered Plan Compensation, but post-severance payments related to compensation earned and accrued during employment ('Post-Severance Pay') are Plan Compensation.... Some plan documents exclude all post-termination payments, including Post-Severance Pay from compensation, so it's always important to review the plan's definition of Plan Compensation [.]"  MORE >>

"Without emergency savings, employees are twice as likely to turn to workplace retirement accounts to cover unexpected costs ... [As] of 2024, nearly 6% of employees have taken a hardship withdrawal from their retirement account compared to roughly 2.7% in 2018, and retirement plan loans have been on the rise since 2021, rising from 6.5% to 9.2%.[1]"  MORE >>

13 pages. "[T]he appointment of an independent fiduciary to advise or act with discretion on any matter provides not only the benefit of an independent and qualified party to act on behalf of the plan participants but presents significant risk shifting opportunity from the plan fiduciary to the independent fiduciary."  MORE >>

"Private equity's influence on service sectors ... has revealed a troubling pattern: quality can suffer when profit extraction takes precedence.... [P]rivate equity (PE)-backed roll-ups and shifting policy stances are changing how retirement plans are advised and constructed. Fiduciaries must scrutinize ownership structures, compensation models, and product incentives or risk exposing participants to degraded outcomes."  MORE >>

"[This 34-page] handbook provides a basic description of each product or solution, a synopsis of common features found in each, and a visual representation of how each one functions. It is intended as an introduction to annuities and other solutions that provide investors with opportunities to accumulate wealth, fully or partially protect investable assets from market risk and market volatility, and efficiently distribute wealth to create supplemental income throughout retirement."  MORE >>

16 pages. "Global aging is transforming how societies approach longevity, health, and financial security ... This volume collects emerging insights on the interconnections among health, wealth, and work in later life, offering innovative pathways for individuals, employers, and policymakers to promote healthy aging and more successful retirements."  MORE >>

29 pages. "What's New: [1] Social security and Medicare taxes for 2025.... [2] Moving expense reimbursements.... [3] Employer contributions to Trump accounts."  MORE >>