"The PBGC e-Filing Portal has been updated to make filing easier for practitioners. You can now submit: Standard termination filings, including those with missing participants, and Coverage determination request forms. These enhancements expand the types of filings available through the Portal and are designed to simplify the process for plan administrators and practitioners."  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." [Also available: 2025 IRS Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts]  MORE >>

"The SECURE 2.0 changes that have most commonly been put into effect for such plans are [1] an increase in the small balance distribution limit from $5,000 to $7,000 and [2] an increase in the required minimum distribution age from age 72 under the SECURE Act of 2019 ... If a calendar year non-governmental 457(b) plan has operationalized either change, or both, a plan amendment will be needed to reflect the relevant changes by December 31, 2025[.]"  MORE >>

"For employers, the impact of these changes is twofold. First, the employer must keep their plan in compliance—failure to do so could result in regulatory scrutiny, penalties, and fiduciary exposure. Second, the employer has the opportunity to enhance the competitiveness of their retirement benefits program, positioning its business as an employer of choice."  MORE >>

"[DOL Advisory Opinion 2025-04A] clarifies that an investment management service with a guaranteed lifetime income component can be a qualified default investment alternative (QDIA) in a defined contribution (DC) plan.... DOL appears to suggest that the opinion's clarification about incorporating lifetime income solutions within a QDIA is more broadly applicable. The advisory opinion also addresses the manager's fiduciary obligations when selecting insurers for the lifetime income component."  MORE >>

"Start with what you have.... Be smart about using commercial search services.... Make outreach count.... Document everything.... Prevention: the best missing participant strategy"  MORE >>

"DataDasher Inc. CEO Alexander Kearns claims financial advisers can save as many as 10 to 15 hours per week when AI is implemented in daily workflows with responsibilities such as pre-meeting briefs, follow-up communication and on-demand portfolio context."  MORE >>

"The trustees made changes to the intermediate assumptions in two primary areas: [1] Given the low level of the total fertility rate (TFR) in recent years, the trustees revised the year the ultimate TFR of 1.9 children per woman is reached from 2040, as stated in the 2024 Trustees Report, to 2050.... [2] The trustees reduced the assumed ratio of total labor compensation to Gross Domestic Product (GDP), also known as the labor share of output."  MORE >>

"The funded status of the country's 100 largest corporate defined benefit pension plans increased by $2 billion during November ... As of November 30, the funded ratio inched upward to 107.1%, from 107.0% at the end of October, and the funded status surplus improved to $88 billion."  MORE >>

"As larger providers get scale, cost savings diminish with each acquisition. The holy grail is offering participants wealth services ... Depending on the business models and market focus, the list of viable record keepers may be limited. ... Advisors need to narrow their partnerships to record keepers, first, not likely to exit the market, but also are willing to collaborate with reasonable rules of engagement, allowing for both parties to make money, which requires advisors to have scale, savvy and determination as providers go through the same process themselves."  MORE >>

"The democratization of collective investment trusts (CITs) is an important sea-change in the retirement investment landscape, offering plan sponsors and participants access to cost-effective, innovative, and well-governed investment vehicles regardless of plan size. Embracing CITs may help provide a path for plan sponsors to reduce investment expenses, fulfill fiduciary responsibilities, and offer participants creative and diverse investment choices that support strong retirement outcomes."  MORE >>

"State-regulated Collective Investment Trusts (CITs) are the primary mechanism Wall Street now uses to hide high-risk, high-fee products inside 401(k) plans -- including Private Equity, annuities, structured credit, and even crypto.... And the industry is now lobbying Congress to expand these opaque products even further -- through the INVEST Act, which would open the door for CITs in 403(b) plans, especially for teachers and nonprofit workers. This is not investor protection."  MORE >>

"Juggling multiple retirement accounts is an Olympic sport nobody signed up for.... 401(k) plans offer savers benefits that IRAs don't.... currently any Roth money will get stuck in the Roth IRA -- never making it to the new employer plan, crushing the dream of auto-portability, and potentially confusing savers ... So, what's the holdup? Why hasn't this been corrected already?"  MORE >>

"Using the 75-year projection period understates the system's financial status if system revenues are expected to exceed system expenditures in years after the 75-year projection period. Because this was the approach used in 1983, the system benefits paid during last 42 years have been higher than actuarially supportable levels, system revenues should have been increased to support these benefits or some combination of lower benefits and higher revenues should have been adopted. It looks like future generations of beneficiaries and taxpayers will likely pay for this mistake."  MORE >>