"The Final Regs give plan sponsors more options for how to handle this complex plan provision. Some make your life easier, and some may make things more difficult.... Deemed versus affirmative election ... Determination of HPI for controlled/affiliated service groups ... [P]lans with no Roth contributions and HCEs who aren't HPIs ... Including Roth contributions made before limit reached ... [C]orrection deadlines and consequences ... Additional guidance on increased 60-63 catch-up contributions ... [D]iscuss your options as soon as possible with your TPA."  MORE >>

"This Roth catch-up requirement creates several potential challenges for employers and their plan service providers, including ... Who is subject to the rule? ... Will deemed elections be implemented? ... What if we can't or don't implement deemed elections? ... What other challenges will your company face? ... How and when will you provide notice and information to participants? ... Questions to consider."  MORE >>

"[P]lan sponsors will need to consider the available options for compliance, make necessary plan design decisions such as whether to use a separate election and/or deemed election approach and whether to aggregate FICA wages if the employer is part of a controlled group or uses a common paymaster arrangement, and begin operating the plan in accordance with those decisions by January 1, 2026."  MORE >>

"[This summary] outlines the major SECURE 2.0 changes, their effective dates, whether they are optional or required, and the steps you can take now to prepare."  MORE >>

"Courts presiding over the recent spate of lawsuits challenging defined benefit (DB) plan pension risk transfers (PRTs) have issued mixed rulings on whether plaintiffs can proceed with their ERISA claims.... [L]lower courts considering PRT cases are now confronting an issue the high court left unresolved in Thole: Whether DB plan participants can establish standing by alleging that a fiduciary breach has put their future benefits at increased risk."  MORE >>

"Understanding what costs can be expensed to the plan -- and which expenses should come out of the employer's piggy bank -- can be complex. This article provides a guide to assess whether expenses can be paid with plan assets and key considerations for plan fiduciaries about the use of plan assets for expenses."  MORE >>

"Fiduciary duties still attach to decisions to add nontraditional investment alternatives to a plan's investment menus.... [P]lan sponsors must thoroughly evaluate alternative investments and any funds that invest in them.... [This article provides] a non-exhaustive list of questions fiduciaries may wish to consider before selecting any alternative investment."  MORE >>

"[I]ndustry participants want to add alternative strategies to DC plans, but not on plan menus for participants to select. Rather, plan sponsors want to add them into professionally managed accounts including target-date funds (TDFs) or CITs."  MORE >>

24 pages. "How do we -- plan sponsors, financial professionals, and retirement plan providers -- motivate today's multigenerational workforce to plan and save for a 40-year retirement when almost half (44%) are unhappy with their current financial situation? ... [The authors] identified aha moments that can spark participants to take action, starting with lessons learned from current retirees.... By weaving their real life experiences, wisdom, and insight into our participant communications, we can help workers build the financial resilience needed for a rewarding retirement, whether it starts at age 55 or 75."  MORE >>

"[T]here is a clear and growing demand among employees for guaranteed lifetime income through in-plan annuities. Yet, despite this interest, market adoption remains sluggish. Why are new entrants struggling to gain traction?"  MORE >>

"[A recent event] brought together leading experts to explore the legal, operational, and policy considerations relevant to expanding private market assets access for retail investors through DC plans.... Panelists at the event agreed that there is an opportunity for private market assets to improve retirement outcomes for DC plan investors."  MORE >>

"Today, with the explosion of CITs, Target Date Funds, and revenue-sharing through trust structures, the case for including consultants as defendants has become overwhelming.... Consultants are parties-in-interest under ERISA -- making their compensation a prohibited transaction.... The new era of consultant conflicts: CITs, TDFs & hidden compensation.... Consultants have already paid millions in ERISA settlements -- and more cases are coming.... Litigation theory: how to plead consultant liability."  MORE >>

"IRS just released the 2026 contribution limits for qualified retirement plans. Knowing those limits, which are adjusted annually for inflation, is crucial to decision-making about nonqualified deferrals for the many employees and executives who are eligible to participate in company NQDC plans.... You may have an extra incentive to defer taxable income if you believe you will be in a higher income-tax bracket in 2026 than you are in 2025 ... While the income-tax rates for most taxpayers with MAGI of over $500,000 are 35% and 37% (the top two brackets), the SALT deduction phaseout can push your actual marginal tax rate to almost 46%."  MORE >>