"This article is intended to explain how the updated maximum dollar limits work across multiple defined contribution retirement plans. In addition to contribution limits, the IRS recently updated the 401(a)(17) compensation limit ($360,000 for 2026)."  MORE >>

"[Advisory Opinion 2025-04A provides that] a lifetime income product could qualify as a QDIA if it satisfies the transferability requirements and other provisions of the regulation.... [T]he DOL outlines the two safe harbors available to fiduciaries when selecting annuity providers for defined contribution plans ... [If] a fiduciary complies with the requirement of one of these safe harbors in selecting (and monitoring) the insurers selected to provide lifetime income options, it will satisfy its fiduciary obligations under ERISA."  MORE >>

"This court's determination that offering an actively managed fund instead of a low-cost index fund is not an automatic breach of the duty of prudence reiterates the idea that fair and accurate comparison is required for investment option challenges, and the goal is not perfection, but establishing and following a process to reach prudent and reasonable investment decisions. The ruling also acknowledges that a fiduciary's duties regarding investments may be fulfilled even absent an investment policy statement[.]" [Iannone v. AutoZone, Inc., No. 19-2779 (W.D. Tenn. Sep. 30, 2025)]  MORE >>

"[T]he Emergency Savings Enhancement Act would double the maximum account limit of pension-linked emergency savings accounts (PLESA) to $5,000 and would reduce their administrative burden. PLESAs, sometimes called side-car accounts, were created by the SECURE 2.0 Act. Setting the limit higher than $2,500 for PLESA balances was debated during the SECURE 2.0 negotiations."  MORE >>

"With regulatory barriers to private investments in 401(k) plans being lowered, advisors are beginning to gauge risks and plot paths to navigate the complexities, fee structures and potential fiduciary liabilities before moving down that road."  MORE >>

"[T]he IRIC predicts that retirement industry professionals, including consultants and advisors, will incorporate standardized fiduciary evaluation frameworks to simplify adoption and help sponsors assess and compare options.... The IRIC also forecasts improvements in the participant experience with new interactions and transactions for in-plan retirement income options."  MORE >>

"The Life Insurance and Annuities Committee, an arm of the [NAIC], plans to consider adoption of an Annuity Best Interest Regulatory Guidance and Considerations document [on December 9] ... Some state regulators want the guidance to help states ensure that annuity sellers treat clients well. Groups for annuity issuers and sellers want the guidance to reduce the odds that annuity sellers will have to cope with state and federal regulation at the same time."  MORE >>

"Among those with a new 401(k) plan loan, health care spending was the most likely to have increased, as 47.6 percent of households where a participant took a loan saw their spending on health care increase by more than 10 percent in the year they took the loan. This was followed by travel (21.7 percent), entertainment (20.2 percent), and non-specified cash spending (20.0 percent)."  MORE >>

"Institutional Shareholder Services (ISS) has released its benchmark voting policy updates for 2026, with notable shifts in board accountability for capital structures and responsiveness, executive compensation assessments, evaluation of equity plans, and ISS's approach to key environmental and social shareholder proposal topics. The updated policies will generally apply to shareholder meetings taking place after February 1, 2026."  MORE >>