"The Court's order dismisses the legal challenges to the Fiduciary Rule effective the date the 'Motion to Voluntarily Dismiss Consolidated Appeals' was filed, November 2025.... Pending the issuance of regulation, financial institutions and certain covered entities must continue to comply with the requirements of PTE 2020-02, affecting retirement asset investments and rollovers, as finalized in December 2020 and as subsequently vacated, in part, by court order." [FACC. v. DOL, No. 24-0163 (E.D. Tex. Jul. 25, 2024; on appeal to 5th Cir. No. 24-40637; motion to dismiss granted Nov. 28, 2025)]   MORE >>

"Depending on your age, the size of your company and (in the case of larger businesses), the amount of your company's contribution, you are subject to one of six SIMPLE IRA deferral limits, including one of three catch-up limits. On November 13, 2025, the IRS announced the 2026 COLA limits for IRAs and retirement plans. Here are the 2026 limits for SIMPLE IRAs."  MORE >>

"[This checklist is] broken into three sections: [1] Deadline Tasks -- Summarizes the tasks that must be completed by a specific date. [2] Periodic Tasks -- Summarizes the tasks that may need completed throughout the year. [3] Plan Records -- Summarizes the records to maintain for documentation purposes."  MORE >>

"[DOL's EBSA] returned from the longest government shutdown to find that the February deadline set by [EO 14330] ... calling on Labor to consider writing new guidance, is suddenly a month and a half closer.... In addition to the types of assets typically classified as 'alternative assets' ... the executive order also included lifetime retirement income. This ... could mean that EBSA will consider longstanding industry hopes for broader guidance, potentially regulations, permitting 401(k) plans to use defaults to spur takeup of retirement income."  MORE >>

11 pages. "The market is working on solutions to solve America's retirement income problem. Products are being created and promoted within DC plans, but ... they leave a lot to be desired.... DB plans have long been the preferred vehicle for delivering lifetime income. And though traditional forms have fallen out of favor, a new generation of DB plans is emerging, which could solve the lifetime income puzzle without burdening employers with the risks associated with traditional DB plans. The path forward is moving beyond simply encouraging saving or offering products; it is building lifetime income systems that truly work for people."  MORE >>

"The ERISA Litigation Reform Act [HR 6084] ... would toughen pleading standards for legal complaints under ERISA. The legislation clarifies the burden of proof in specific fiduciary-related claims and provides different standards for a court to stay discovery during the early stages of litigation.... [T]he Retirement Simplification and Clarity Act [HR 10467] ... would offer greater access to annuities. The bill introduces a provision for 'in-service rollovers,' allowing employees greater flexibility to secure guaranteed income through annuities while they are still actively working."  MORE >>

"The hearing centered on a divide between Democrats and Republicans on how complaints should be used to ensure employers are providing workers with the best possible retirement benefits. In recent years, the number of legal complaints has increased, particularly those related to fees, investments, performance and the use of retirement plan forfeitures."  MORE >>

"According to a recently filed Supreme Court brief ... over half of plans with more than $1 billion in assets have been targeted by at least one excessive fee or investment performance lawsuit since 2016. Plans with $500 million or more in assets have close to a 10% chance of being sued in a given year. And while some class action settlements are large, many result in incredibly small recoveries for actual plan participants, as most of the money is paid for attorney's fees, expenses, and payments to the named plaintiffs."  MORE >>

"With the retirement plan industry operating under an increasingly heavy cloud of litigation, the American Retirement Association (ARA) is calling on Congress to act on legislation that reduces abusive litigation practices that divert resources that could otherwise enhance retirement outcomes. The ARA made the request in a Statement for the Record for a hearing before the House Education and Workforce Subcommittee on Health, Employment, Labor, and Pensions (HELP)."  MORE >>

"A website for Trump accounts has been created, and additional information on how to sign up will be released on Dec. 17. At least a few details will need to be sorted out, including eligible custodians, acceptable investment strategies, the status of foreign securities in pooled vehicles, and enforcing the prohibition on early withdrawals, among other issues."  MORE >>

"Notice 2025-68 provides the first round of helpful guidance for IRA providers interested in maintaining these accounts, and employers interested in funding these accounts for their employees.... Most notable is the confirmation that parents can make pre-tax salary deductions (up to $2,500, indexed) through a cafeteria plan to contribute to their child's Trump account. Of course, employers can also simply elect to contribute up to $2,500 (indexed) tax-free to the Trump accounts of their employees under age 18 or to the accounts of their employees' dependents under age 18."  MORE >>