"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

33 pages; rev. Jan. 2026. "What's new for 2025: Catch-up contributions.... What's new for 2026: [1] Retirement savings contributions credit.... [2] Limit on elective deferrals.... [3] Limit on annual additions."  MORE >>

"[The judge] held that the plaintiffs lacked standing, since they did not show “substantial risk of imminent harm” as a result of the pension risk transfer. In addition, [he] wrote that the plaintiffs failed to plausibly allege breaches of fiduciary duty or prohibited transactions under ERISA" [Dempsey v. Verizon Comm. Inc., No. 24-10004 (S.D.N.Y. Jan. 8, 2026)]   MORE >>

"Since the first quarter of 2024, 10 plan sponsors (along with named and independent fiduciaries) have been sued in 13 putative class actions challenging pension risk transfers (PRTs),... Notwithstanding that 2025 brought significant activity in the PRT market, only one of the 13 class actions ... was filed during 2025. It could be that plaintiffs' firms are waiting to see whether the initial claims are successful, at least in getting past motions to dismiss, and so far, the answer is trending more 'no' than 'yes'."  MORE >>

"In Spence, the court held, at the district court level, that ERISA fiduciaries must keep their decision-making aligned strictly with pecuniary interests. The opinion suggests that even passive, quiet acceptance of ESG activism can, in the court's view, disrupt that required rhythm. According to the court's reasoning, silence in the face of investment manager activism itself may create exposure to a breach of the duty of loyalty." [Spence v. Am. Airlines, Inc., No. 23-0552 (N.D. Tex. Sep. 30, 2025)]  MORE >>

"Staying ahead of fiduciary deadlines is a big part of effective retirement plan governance. A proactive approach helps avoid penalties while reinforcing strong oversight, timely participant communication, and regulatory compliance. ... Q1 2026: Building the foundation ... Q2 2026: Testing, audits, and corrective actions ... Q3 2026: Heavy compliance season ... Q4 2026: Final requirements and participant notices."  MORE >>

"Managed accounts increases projected retirement wealth/salary ratios by 5.9% for TDF investors, with gains exceeding 11% for self-directed investors, net of fees. Boosts for early adopters: Younger workers, newer employees, and lower- to middle-income participants see the largest relative improvements. Value beyond plan defaults: Managed accounts improves outcomes across a variety of plan designs, including those with auto-enrollment and auto-escalation."  MORE >>

"Notwithstanding the SEC's recently publicized shift away from 'regulation by enforcement,' the practice appears alive and well when it comes to fixed indexed annuities (FIAs). In particular, the SEC's continuing litigation ... seeks to expand registered investment adviser disclosure obligations to include the sale of FIAs by advisers who are also state-licensed insurance agents (adviser/agents), and SEC exams and investigations across the country are increasingly focused on disclosures made in connection with FIA sales by these adviser/agents."  MORE >>

"Among 403(b)s with 1,000 or more participants, 21.4% also had a 401(k) plan, 26.8% had a 457(f) plan, and 37.5% had a 457(b) plan. In general, the smaller the 403(b) sponsor, the less likely they were to have another plan.... 403(b)s with 200 to 999 participants had a 457(f) 23.2% of the time, and 24.6% for 457(b)s."  MORE >>

"Despite the diversity of roles, many deskless jobs share common characteristics. They include limited access to cell phones and technology during the workday, irregular schedules and hours, and lack of a centralized office location.... [E]mployers can engage these deskless employees ... [by] collaborating with their benefits provider, using in-person communication, considering incentives, and leveraging frontline managers and influencers."  MORE >>