"Based on past IRS guidance, it is more than likely that an employee of either company in a statutory merger that was subject to the Roth catch-up contribution requirements of SECURE 2.0 Act prior to the statutory merger will continue to be subject to the Roth catch-up contribution requirements after the merger. Similarly, if the statutory merger occurs midyear, the employee's compensation for the year of the merger will include compensation paid by either entity."  MORE >>

"A new exception from the additional 10% tax for early distributions from defined contribution plans (including 403(b) and 457(b) plans) is now available.... Section 334 of SECURE 2.0 allows in-service distributions to pay for certain LTC premium payments.... Even if the in-service distribution option is not offered, presumably a participant who has a distributable event can claim the 10% tax exception via Form 5329, though the form is not yet updated."  MORE >>

"This year brings several important updates, including the 2025 Required Amendments List (RAL), updated IRS tax tables, and annual TEFRA notice obligations that should be addressed early to avoid year‑end bottlenecks. ... [This article breaks] down the key updates you need to know as you kick off 2026, along with practical reminders to help keep your plan on track throughout the year."  MORE >>

January 7 hearing. Video with opening statement from Chairman Rick Allen (R-GA), and witness testimony from [1] Mr. Surya Kolluri, TIAA Institute; [2] Mr. Ken Levine, RTX; [3] Dr. Nari Rhee, UC Berkeley Labor Center; and [4] Mr. Wayne Chopus, Insured Retirement Institute.  MORE >>

"Industry experts say 2026 will be defined by policy momentum and plan sponsor caution over alternative assets in defined contribution plans.... Advisers say client inquiries are rising, and the industry is building the infrastructure to make private equity, private credit and real assets work inside default solutions, likely as part of target-date funds, managed accounts or other professionally managed offerings."  MORE >>

"On average, Gen Z and Millennial savers started contributing to their workplace retirement plans at age 23 and 28 respectively -- nearly a decade earlier than Gen X [34] and Boomers [40] said when they started. They are also more engaged and protection focused, such as checking balances weekly, increasing contributions annually, and planning ahead for market volatility. In fact, roughly 7 in 10 younger savers say they have a strategy to safeguard their savings before retirement, compared to just 55% of Gen X and 44% of Boomers."  MORE >>

"When Liz reached age 65, she contacted the plan administrator to begin her benefits. To her surprise, she was told that there was no record of her plan membership. Liz contacted the Trellis Pension and Retirement Rights Project ... for help.... Thanks to Liz's careful retention of relevant records and the Trellis attorney's thorough investigation, the PBGC was able to confirm that Liz's plan was, in fact, covered and that she was eligible for benefits."  MORE >>

"Investors naturally seek strong returns during their working years and retirement. But it's just as important to maintain a sustainable withdrawal rate once you retire. If poor returns hit early in retirement, your portfolio may shrink so much that future gains cannot restore it."  MORE >>

"Voya's research identified the five employee benefits that are driving acquisition and retention in 2026. These categories exclude health insurance, which is tied with retirement savings plans in importance, and PTO, which was not ranked.... [1] Comprehensive retirement planning; [2] Mental health and holistic well-being support; [3] Career development or education support; [4] Financial education and wellness programs; [5] Tailored support for key demographic groups."  MORE >>