"Instead of recalculating the [super catch-up] limit as 150% every year, the IRS will now index that dollar amount ($11,250) to cost-of-living adjustments (COLA).... in 2026, the super catch-up isn't just 150% of the regular catch-up -- it's whatever the indexed amount turns out to be (which, in this case, meant there was no adjustment, and it stayed at $11,250)."  MORE >>

"The IRS is back to work and just announced the 2026 annual limits that will apply to tax-qualified retirement plans ... [including] a surprise increase in the inaugural FICA wage limit for purposes of the mandatory Roth catch-up requirement. Employers maintaining tax-qualified retirement plans will need to make sure their plans' administrative procedures are adjusted accordingly."  MORE >>

"[A] recent litigation outcome provides a roadmap for selling -- but not overselling -- ERISA 3(38) services. If used correctly, it may also serve as a blueprint for helping clients to take appropriate steps to fulfill their residual responsibility to monitor a 3(38) fiduciary." [Wanek v. Russell Investments Trust Co., No. 21-0961 (D. Nev. Sep. 25, 2025)]  MORE >>

"Although SEPs can be beneficial, there are certain types of small businesses that may want to evaluate a 401(k) plan in comparison to a SEP. Some small business owners may find that a 401(k) plan is better suited to meet their objectives when considering three factors: [1] contribution allocation; [2] maximum contribution deduction; and [3] eligibility and vesting conditions."  MORE >>

"Annuities are a potential solution for this challenge, but when the word 'annuity' comes up, many clients still recall old-school products with high commissions, confusing terms and limited flexibility."  MORE >>

"You're diligently saving, investing, and planning for retirement. Everything seems to be on track, but the curveballs just keep coming -- market downturns, surprise expenses, maybe even a health scare. Such developments raise an important question: Is your financial plan sound enough to withstand significant stressors? Here's how to anticipate -- and account for -- the unexpected."  MORE >>

"A few simple, common-sense changes on the employer side could help expand access to and improve retirement outcomes for millions of workers. [1] Eliminating waiting periods to expand 401(k) access ... [2] Expanding access to part-time workers ... [3] Auto-portability ... [4] Unconditional employer contributions ... [5] Offering financial guidance to support retirement readiness."  MORE >>