"This rule amends the [PBGC's] regulation on Allocation of Assets in Single-Employer Plans by substituting a new table for determining expected retirement ages for participants in pension plans undergoing distress or involuntary termination with valuation dates falling in 2026. This table is needed to compute the value of early retirement benefits and, thus, the total value of benefits under a plan. This rule also provides the mortality assumption for use with PBGC's missing participants program for determination dates in 2026."  MORE >>

"This post will: [1] Explain the requirements plan sponsors must follow to utilize the safe harbor correction method for automatic enrollment and automatic escalation errors; [2] Offer practical steps plan sponsors can take now to use the safe harbor; and [3] Serve as a reminder to plan sponsors that the ability to self-correct errors depends on having compliance practices and procedures in place for the plan."  MORE >>

"New IRS contribution limits, combined with a major shift in the rules for catch-up contributions, create fresh opportunities for long-term savers while also introducing new planning challenges. For employees in their peak earning years, especially those in their early 60s, these changes could meaningfully shape how retirement savings look. Here's what's new, why it matters, and how to prepare."  MORE >>

"The industry that encouraged workers to save is staring at a wave of retirees ready to begin drawing on these accounts. As retirees shift their mindset from saving to withdrawing, this introduces significantly different questions and responsibilities for plan sponsors, providers and advisers who have spent years working toward the accumulation side of the retirement equation."  MORE >>

"As record keeper consolidation disrupts service and relationships with the larger brands, many of which are focusing on participants' services and offering almost zero-profit pricing, which puts them in competition with advisors, independent record keepers exist in a totally different universe. Their cost structure with much fewer field salespeople and lower corporate overhead does not require the same type of scale to survive or thrive, with owners and senior managers directly involved in the day-to-day."  MORE >>

"Retroactive adoption of cash balance plans is a powerful tax planning tool for business owners aiming to reduce taxable income while accelerating retirement savings. CPAs play a crucial role in identifying potential candidates for this type of plan and coordinating with plan administrators."  MORE >>

"As your organization prepares to implement your new system, it is crucial to safeguard this major investment by taking steps now to avoid costly mistakes later.... [F]our proven strategies for a seamless benefits administration system implementation: ... [1] Gather all functional requirements ... [2] Clean your data before the system conversion ... [3] Create a detailed testing plan ... [4] Train, train, train! "  MORE >>

"[1] More time to amend plans for statutory changes.... [2] Repeal or amend the Roth catch-up requirement.... [3] Amend ERISA to level the playing field in litigation.... [4] The Supreme Court should clarify whether or when ERISA fiduciary breach claims may be subject to mandatory arbitration and/or class action waivers.... [5] Give us more fiduciary safe harbors.... [6] Let's keep politics out of plan investments.... [7] End 'kitchen sink' SPDs ... [8] Make electronic disclosure easier, not harder.... [9] Pass a SECURE 3.0."  MORE >>

"[The] Internal Revenue Code requires that separate information returns be furnished to most U.S. taxpayers who exercised ISOs during 2025 or who transferred shares during 2025 that were acquired under an ESPP.... The deadline for furnishing Forms 3921 and 3922 to optionees and transferors is February 2, 2026. The deadline for filing Forms 3921 and 3922 with the IRS is March 2, 2026, if you physically mail the form, or March 31, 2026, if you send the form electronically."  MORE >>

"Key aspects of the DOL's reasoning [in Advisory Opinion 2025-03A] include: [1] the purpose of the program ... [2] the design and administration of the program, [3] the unfunded, unsecured and nonguaranteed nature of the awards, [4] the lack of accruals under the program and [5] the fact that participants are annually notified that the express purposes and conditions of the program are that of an incentive program and not a retirement plan subject to ERISA."  MORE >>