"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

11 pages Nov. 19, 2025. "Use Form 5329 to report additional taxes on: IRAs, Other qualified retirement plans, Modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, HSAs, or ABLE accounts."  MORE >>

"[The DOL] has filed a motion withdrawing its appeal of court challenges to the so-called fiduciary rule issued during the Biden administration. The motion to dismiss the appeal ... indicated that the other parties do not oppose the motion." [FACC. v. DOL, No. 24-0163 (E.D. Tex. Jul. 25, 2024; on appeal to 5th Cir. No. 24-40637; unopposed motion to dismiss filed Nov. 24, 2025)]  MORE >>

"Law firms that have long advised private equity giants on mergers and acquisitions -- and often bill more than $1,000 an hour for their services -- are joining the industry's latest treasure hunt: prying open America's 401(k)s.... All told, nearly $13 trillion is sitting in 401(k) accounts and other defined-contribution retirement plans. Tapping into that trove could help plug gaps left by deep-pocketed pensions and endowments."  MORE >>

"New data from the Census Bureau's Survey of Income and Program Participation show that 42% of Americans ages 18 and 65 who worked full-time in the private sector did not have access to retirement plans in 2024 ... Of all full-time, private-sector workers -- regardless of their plan access -- 44.1% did not participate, and 50.5% did not receive an employer match last year.... Among all part-time workers across the data set, 79% lacked access, a total of 80.4% did not participate and of the whole group 83.2% did not receive an employer match."  MORE >>

"After a few volatile years in rates, markets and inflation expectations, corporate pension plan sponsors are once again evaluating how funded status, investment strategy and risk management all fit together.... Review your funding position while rates remain high.... Evaluate lump sum or annuity opportunities early.... Align your investment strategy with your long-term goals."  MORE >>

"The estimated funded status of the 100 largest U.S. public pension plans increased from 85.4% as of September 30, 2025, to 86.3% as of October 31, 2025 ... This surpasses the highest funded ratio previously recorded [by Milliman] -- 85.5%, set on December 31, 2021 -- and marks the seventh straight month of funding improvement, the longest run of good news since the 2016 inception of the PPFI."  MORE >>

29 pages; Nov. 24, 2025. "What's New: [1] Social security and Medicare taxes for 2025.... [2] Moving expense reimbursements.... [3] Employer contributions to Trump accounts."  MORE >>

"The court reaffirmed the Tenth Circuit's strict interpretation of Section 1132(c), holding that only the designated plan administrator -- as named in the governing plan documents -- can be subject to penalties. Because the complaint identified Union Pacific officers as the plan administrators, and MetLife acted only as a claims administrator and alleged agent, the court dismissed the Section 1132(c) claim against MetLife." [Mayor v. Metro. Life Ins. Co., itself & as administrator of Union Pac. Corp. Nonagreement Life Ins. Plan 0149653, No. 25-0012 (D. Utah Nov. 21, 2025)]  MORE >>