"[1] Changes in requirements that generally would require an amendment to most plans or to most plans of the type affected by the change and do not relate to optional plan provisions previously adopted: Modification of required minimum distribution rules ... [2] Changes in requirements that may require an amendment because of an unusual plan provision in a particular plan and do not relate to optional plan provisions previously adopted: Reform of partnership and trust attribution rules ... [3] Changes in requirements that relate to optional plan provisions previously adopted: None."  MORE >>

"This report provides [IRS] data on contributions to IRAs in 2022. Congress has an interest in contribution data because tax expenditures for retirement plans (estimated to be $35.1 billion for IRAs and $152.2 billion for DC plans in FY2025) are one of the largest categories of revenue losses attributable to provisions in the tax code." [R48051 updated Dec. 3, 2025]  MORE >>

"With year-end approaching, employers should consider reviewing their key administrative, operational and compliance responsibilities for their qualified retirement plans. Year-end is an ideal opportunity for employers to confirm that they have adopted required amendments, that their operational processes are up to date, particularly in light of the ongoing implementation of the [SECURE Act] and the SECURE 2.0 Act ... and that contributions, testing and participant communications are on track. An employer's thoughtful review now can help prevent future compliance issues and ensure that qualified retirement plans continue to operate in the best interests of participants heading into 2026."  MORE >>

"The appeal concerned only the lower-court stay of the Sept. 23, 2024, effective date of the Biden-era Retirement Security Rule ... Underlying litigation remains active, with the consolidated cases returned to their respective federal district courts.... The court ruling leaves the Prohibited Transaction Exemption 2020-02 and its many requirements in effect for the time being." [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 >>

"A California district court recently issued an opinion in favor of the plan sponsor and determined that such participant claims would add benefits that were not provided under the plan and also conflicted with ERISA's settled practice of permitting the use of forfeitures as authorized under the plan's terms.... [T]wo other recent plan forfeiture decisions in Mississippi and Texas reached similar results in favor of the employers." [Hernandez v. AT&T Services, Inc., No. 25-0676 (C.D. Calif. Nov. 14, 2025)]  MORE >>

"To start the vetting process, a plan sponsor should request the Form ADV for the prospective advisor and their firm.... Another helpful source of information on brokers/dealers is the BrokerCheck website ... The FINRA disciplinary action database is also a good source to check ... [A] basic Internet search for information on potential investment advisors may provide additional information[.]"  MORE >>

"Finding issues is second nature for TPAs. Whether it's failed ADP tests, nondiscrimination risks, or plan design flaws, you catch these issues in an instant because spotting them is second nature to you. But if clients hear 'it's wrong,' without a clear understanding of why it's wrong, then they can walk away feeling overwhelmed. Stacking problems on problems makes the plan feel like a burden instead of a benefit.... [I]nstead of stopping at the problem, pair it with a clear, actionable solution."  MORE >>

"[R]espondents are looking for deeper conversations with their advisors, and especially on topics including how to file Medicare benefits in the future. Fifty-six percent of respondents who work with a financial professional say they haven't received advice on how and when to file for Medicare, and 72% of all respondents, despite whether they do or do not receive guidance, plan to ask about or work with a professional who can offer Medicare advice."  MORE >>

40 presentation slides. Topics: [1] Social Security"s actuarial status: 2025 Trustees Report results;; [2] Main reasons for the worsening financial outlook over time; [3] What"s happened since the 2025 report was released? [4] How to eliminate the long-term actuarial deficit: individual changes and comprehensive proposals.  MORE >>

"[HR 6084] would be an important step forward to reining in often meritless litigation which threatens the success of our nation's voluntary employer-sponsored retirement system that provides a key source of retirement income for millions of American workers."  MORE >>

Dec. 2025. "Use Form 4547 to make the election to establish an initial Trump account for the exclusive benefit of a child who is eligible for a Trump account. Also use Form 4547 to make an election for a $1,000 pilot program contribution from the U.S. Treasury to a child's Trump account if they are eligible for the contribution." [Also available: Draft IRS Form 4547: Trump Account Election(s)]  MORE >>

"While there are still several unanswered questions regarding implementation and administration of Trump accounts, the guidance provides employers more clarity on how they can include Trump account contributions among the benefits offered to employees. The IRS included a comment request in Notice 2025-68 on several issues regarding these accounts, and ... additional guidance from IRS [is expected]."  MORE >>

"A Trump account contribution program may be offered via salary reduction under a section 125 cafeteria plan if the contribution is made to the Trump account of the employee's dependent but not if the contribution is made to the Trump account of the employee.... The Treasury Department will select one or more financial institutions as a financial agent to serve as trustee of the initial Trump accounts."  MORE >>

"This [checklist] describes annual cost-of-living increases and includes a summary table of penalties, percentages, and premiums under the employer shared responsibility requirements of Code Section 4980H."  MORE >>

"Employers in the United States saw legislative, regulatory, and judicial developments in the benefits space in 2025, all of which should inform plan sponsor and fiduciary decisions in 2026."  MORE >>

"Gen Z is making it clear on social media and in the workplace that standard benefits won't cut it, and they're ready to tell organizations what they want instead.... [U]nlike their older colleagues, Gen Z doesn't want traditional wellness benefits like gym memberships or counseling services -- instead, they want more control over what's on offer outside of healthcare and retirement. They also want agency over how they can spend those benefit dollars[.]"  MORE >>