"The [PBGC] has updated the regulation governing allocation of assets in single-employer plans in 2026; it also has updated the mortality assumption for use with the missing participants program for determination dates in 2026.... The rule ... [substitutes] a new table for determining expected retirement ages for participants in pension plans undergoing distress or involuntary termination with valuation dates falling in 2026."  MORE >>

"One of the most important pieces of information that your TPA will request is retirement plan year wages ... Providing correct contribution totals is also essential ... Personal and employment data ... are necessary for determining eligibility and plan participation dates.... Identifying who the highly compensated employees are for each plan year is essential for accurate ADP test results."  MORE >>

"[As] the deadline for Roth treatment of catch-up contributions nears ... organizations are focused on plan changes and processes for implementation. Seventy percent of plan sponsors are focused on that and the Jan 1, 2026, good faith implementation deadline. Sixty percent of respondents stated their priority next year is participant education, while nearly 30% are focused on other SECURE Act provisions[.]"  MORE >>

"Through 2025, the retirement industry continued to lay the groundwork for in-plan retirement income ... In 2026 ... the focus will shift from creation to broader adoption by plan sponsors. Consultants and advisors will implement standardized fiduciary evaluation frameworks, making it easier for plan sponsor committees to assess, compare, and adopt retirement income options."  MORE >>

"For plan sponsors and advisors, now is the time to get creative. Help employees manage competing priorities through flexible plans, clear communication, and personalized tools. That’s the best way to keep them on track and make retirement feel possible."  MORE >>

"Public pension funds are entrusted with safeguarding financial security for their members and beneficiaries. Yet even well-managed systems face risks when participant records are incomplete, deaths go unreported, or beneficiaries cannot be located.... Protecting the future requires pension funds to conduct timely audits that close data gaps, strengthen system integrity, and ensure accurate benefit delivery."  MORE >>

"Starting January 1, 2026, the rules change for anyone earning more than $150,000 in 2025. Every dollar you allocate in catch-up contributions has to go into the Roth side (not pretax) of your 401(k). This single curveball wipes out the upfront tax break you used to get on those catch-ups, which can easily add a few thousand dollars to your 2026 tax bill.... If you were counting on that catch-up deduction to keep your taxes in check, it's time to rethink the plan."  MORE >>