"Since the rules go into effect on January 1, 2026, sponsors should begin communicating as soon as possible (if they have not started already) and consider using a phased and multi-channel approach tailored to their particular workforce."  MORE >>

"The SEC Division of Examinations has issued its 2026 fiscal year Examination Priorities. The Priorities include a focus on older investors, investing for retirement and rollovers. This article discusses those priorities."  MORE >>

"Earlier this year, the nation's highest court asked for the [DOL] to weigh in on a case involving the burden of proof in ERISA cases -- and the response is a complete reversal of its previous position. In an amicus filing ... the [DOL] explained that the 'relevant authorities' provided no trust-law consensus on shifting the burden of proving causation to defendants. And that, they wrote, means that the 'ordinary default rule' governs -- and that was correctly applied by the court of appeals here that required the plaintiffs to prove causation." [Pizarro v. Home Depot, No. 22-13643 (11th Cir. Aug. 2, 2024; cert. pet. filed Dec. 3, 2024; DOL brief filed Dec. 9, 2025)]  MORE >>

"The US solicitor general advised the US Supreme Court to hear two pending ERISA disputes and rule in favor of the defendant employers ... In urging the justices to hear the case against Home Depot, the government acknowledged that it's taken the opposite position in prior briefs, including a 2023 brief supporting the plaintiff Home Depot employees in the US Court of Appeals for the Eleventh Circuit." [Johnson v. Parker-Hannifin Corp., No. 24-3014 (6th Cir. Nov. 20, 2024; cert. pet filed Mar. 26, 2025, No. 24-1030; DOL amicus brief filed Dec. 9, 2025); Pizarro v. Home Depot, No. 22-13643 (11th Cir. Aug. 2, 2024; cert. pet. filed Dec. 3, 2024; DOL amicus brief filed Dec. 9, 2025) ]  MORE >>

"PSCA's 2025 403(b) Plan survey shows that automatic enrollment is beginning to take hold in 403(b) plans, boosting participation rates to all-time highs. The survey also shows big jumps in the adoption of Roth, investment advice, and SECURE Act provisions."  MORE >>

"A variety of nonprofit organizations have called on top leaders from both chambers of Congress in support of legislation that would allow plan sponsors of 403(b)s to include collective investment trusts (CITs) in their investment lineups."  MORE >>

"[T]he lower tax rates were extended permanently by OBBBA -- but this is no time to let your guard down -- a future Congress could still increase tax rates. Take advantage now before year end especially with Roth conversions, and maximizing the lower tax rates for 2025. Also, avoid focusing on reducing taxes for this year at the expense of lifetime tax savings. Plan for life and beyond, not just for this year."  MORE >>

"Although third quarter 2025 PRT sales fell 32% year over year, results were 137% higher than second quarter 2025 results. In the third quarter, total PRT new premium was $10.6 billion. YTD, total PRT sales were $21.6 billion, down 48% year over year.... More than 80% of the contracts sold this year were less than $50 million, signaling broader market interest in these pension liability mitigation solutions[.]"  MORE >>

"Earlier this year, the district court allowed the case to move forward saying the plaintiffs had established standing but immediately froze further proceedings after a nearly identical case was dismissed in a separate circuit. In August, Lockheed Martin filed an immediate appeal on the standing issue, which was supported by ERIC and other employer groups who filed an amicus brief urging the appeals court to review and reverse the district court's decision." [Konya v. Lockheed Martin Corp., No. 24-0750 (D. Md. Mar. 28, 2025; on appeal to 4th Cir. No. 25-180)]  MORE >>

"The class action lawsuit, dismissed in 2010, did not deter the NEA, but raised awareness of potential conflicts of interest when unions endorse costly financial/retirement products for their members."  MORE >>

"Employers interested in offering a [Trump Account Contribution Program (TACP)] benefit now have scaffolding upon which to start building out their programs. For example, employers will want to consider whether to allow funding through cafeteria plan salary reductions, as well as the processes for tracking contributions and communicating the new benefit to employees. Meanwhile, the federal government has established a new website with information about TAs and has issued drafts of IRS Form 4547 (Trump Account Election(s)) and related instructions."  MORE >>

25 pages. "This GRIST details the 2026 COLAs for retirement, health and fringe benefit plans, as well as Medicare and Social Security. Although IRS has not issued 2026 covered compensation tables for retirement plans, Mercer has projected those amounts."  MORE >>

14 pages. "The AI in HR benefits ecosystem includes developers, deployers, HR professionals, and compliance experts, all of whom impact how AI tools are built and used responsibly. The report distills AI-driven HR benefits use cases into a three-factor framework -- each functioning as a dial, adjustable to the specific application and context. [1] Core Employee Lifecycle Stages ('when'); [2] Key Benefit Categories ('what'); [3] Users and Roles ('who')."  MORE >>