"Several key retirement plan limits increased for 2026, and expanded catch-up contribution rules continue to apply.... These increases may affect: [1] Safe-harbor contribution formulas; [2] Owner-only and small business plan funding strategies; [3] Payroll deferral elections and year-end true-ups; [4] Participant communications and compliance reviews."  MORE >>

This summary chart provides reporting and disclosure requirements for ongoing calendar-year qualified plans in the United States.  MORE >>

"The parties in a case under consideration by the nation's highest court -- with implications for resolving the burden of proof in ERISA fiduciary breach litigation -- have filed to dismiss the suit.... One can hardly doubt that the [DOL]'s recent amicus 'shift' had an impact, not to mention the ongoing (and doubtless significant) costs of litigation." [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; motion to dismiss filed Jan. 7, 2026)]   MORE >>

"In October, the Western District of North Carolina dismissed a challenge to the investment strategy for [other investment account (OIA)] assets ... [holding] that the plaintiff failed to adequately allege that the defendants acted imprudently under ERISA, including because ESOP fiduciaries are exempt from ERISA's duty to diversify plan assets. The plaintiff appealed the October decision to the Fourth Circuit, making it the first OIA case to reach an appeals court." [Trull v. McCreary Modern, Inc., No. 25-0011 (W.D. N.C. Oct. 1, 2025; on appeal to 4th Cir. No. 25-2337, appellant's brief filed Jan. 5, 2026)]  MORE >>

"[1] Retirement readiness concerns prompt plan design changes.... [2] Company match is a priority.  ... [3] Financial stress among younger workers demands attention.  ... [4] SECURE 2.0 provisions gain traction.... [5] Financial wellness resources remain underutilized.  ... [6] Automation and digital tools take center stage.... [7] Outsourcing is on the table.  ... [8] Female employees need targeted support."  MORE >>

"The Health, Employment, Labor, and Pensions (HELP) Subcommittee on [January 7] held a hearing to debate lifetime income options in retirement plans and whether policymakers should consider potential legislation that would promote the tools."  MORE >>

"Deputy Secretary of Labor Keith Sonderling told a panel of industry experts that the [DOL] plans to issue more guidance and to reduce 'regulation by litigation.' Sonderling said the DOL would deliver a new rule on the inclusion of private investments in DC plans, a rule that would provide plan sponsors with a safe harbor from potential litigation that often curtails their hesitancy to adopt private assets."  MORE >>

"[T]he ERISA Litigation Reform Act (HR 6084) -- aims to curb ERISA lawsuits by making it more difficult for certain prohibited transaction claims to survive a motion to dismiss.... The bill would override [Cunningham v. Cornell] by amending ERISA to require a higher pleading standard for prohibited transaction claims involving the payment of allegedly excessive compensation to plan service providers."  MORE >>

"The funded status of corporate pension plans experienced a significant improvement in 2025, led by robust investment returns that surpassed expectations. Pension liabilities were essentially flat, with discount rates experiencing a net decline of 13 basis points (bps) for the year. The net result was a funded status improvement of $54 billion for 2025. This comes on the heels of a $50 billion funding improvement during 2024."  MORE >>

"This article provides a listing of 2026 statutory limits for pension and health and welfare plans in the United States.... These limits potentially impact design, administration, communication and tax reporting for the related benefit plans."  MORE >>

"Employers that are considering whether to fund these Accounts may find that there are more effective ways of providing compensation and promoting savings. Employees may be more interested in placing money into a more flexible savings option, such as a retirement savings account, Health Savings Account or 529 account."  MORE >>

"Employers have no legal obligation to contribute to Trump Accounts, but tax-exempt employer contributions may enhance employee benefit offerings.... [R]ecent IRS guidance confirms the following: [1] Employers may contribute up to $2,500 to employees' or their children's Trump Accounts pre-tax.... [2] The $2,500 limit applies on a per employee basis ... [3] Any employer contributions must be made pursuant to a written plan document and the contributions must comply with applicable nondiscrimination testing rules[.]"  MORE >>

"Gen Z leaders will expect not only competitive compensation but also transparent, technology-enabled and values-driven pay programs and practices. Their fluency and comfort with real-time data and artificial intelligence could push innovative compensation designs, dynamic goal setting and risk-adjusted incentives. More importantly, Gen Z's desire for social impact may bring purpose-based performance to the center of executive pay discussions."  MORE >>