Fillable PDF, rev. Oct. 30 2025; pub. Jan. 15, 2026.  MORE >>

62 pages; Jan. 15, 2026. "What's New for 2025: [1] IRA contribution limit for 2025.... [2] Trump account and new Form 4547.... [3] Modified AGI limit for traditional IRA contributions.... [4] Modified AGI limit for Roth IRA contributions.... What's New for 2026: [1] IRA contribution limit increased for 2026.... [2] Modified AGI limit for traditional IRA contributions increased.... [3] Modified AGI limit for Roth IRA contributions increased. "  MORE >>

46 pages; Nov 6, 2025; pub. Jan. 16, 2026. "Reminders: [1] Distributions to victims of domestic abuse.... [2] Distributions for emergency personal expenses.... [3] Transfers and rollovers of assets and the substantially equal payment method.... [4] The direct payment requirement for certain distributions for payment of health or long-term care insurance repealed."  MORE >>

"This final rule ... prescribe[s] the spreads component of the interest assumption under the asset allocation regulation for plans with valuation dates of January 31, 2026 - April 29, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes."  MORE >>

"Long-term, Part-time employees became eligible for the first time in 2024 for for-profit corporations and in 2025 for nonprofit corporations.... [A]uditors will request backup for LTPT employee identification, eligibility, and their effective opportunity to defer during next year's audits. This blog will explain the rules and the best practices for employers challenged by the proper administration of LTPT employee eligibility."  MORE >>

"Just as annual limit increases prompt plan checkups and fresh strategy conversations, SECURE 2.0's mid-year SIMPLE IRA 'off-ramp' gives advisors a timely way to help growing employers pivot into a more robust retirement plan without waiting for the next calendar year. Thanks to SECURE 2.0, employers can now replace a SIMPLE IRA mid-year with a safe harbor 401(k)."  MORE >>

"Covered employers must either certify they already offer a qualified retirement plan or facilitate payroll deductions into a state-administered Roth IRA. All private employers that have been in business for at least two years, with 10 or more employees, that do not already offer a qualified retirement plan will be required to act.... [D]epending on the size of a business, deadlines range from March 18 to July 15, 2026."  MORE >>

"[T]he program will send a series of emails or letters to eligible employers when it is time to register. These communications will include an Access Code, registration deadline, and instructions.... [It is] unclear whether exempt employers should take the affirmative step of certifying their exemption, and whether that is even possible if the company has not received an Access Code."  MORE >>

"The number of individuals making QCDs might be affected by recent tax law changes. The FY2025 budget reconciliation act (PL 119-21) expanded and made permanent the standard deduction included in the 2017 tax law (PL 115-97). A higher standard deduction might reduce the tax incentive for individuals to make charitable donations." [IF11377, updated Jan. 15, 2026]  MORE >>

"SECURE 2.0 continues to dominate the landscape.... Continued monitoring of class action litigation developments against fiduciaries, and engaging in (and documenting) a strong fiduciary process.... Attention to Form 5500 filing requirements, and participation in 'DFVC' as warranted.... Consideration of developing products and features relative to offering lifetime income and alternative investments.... Monitoring of plan activities to identify and correct qualification failures."  MORE >>

"The IRS Advisory Council (IRSAC) recommended that the IRS prioritize implementing the Saver's Match by reducing the administrative burden on sponsors and improving participant education.... The IRSAC argued that implementation must avoid unnecessary burdens for sponsors (the feature is optional for plans) and assist participants in understanding the program."  MORE >>

"Premium volumes in 2025 declined materially compared to the last two years ... Annuity purchase interest rates have demonstrated notable stability, continuing trends observed throughout 2025. At the start of 2026, the average duration 7 was approximately 4.68%, while the duration 15 rate was approximately 4.87%."  MORE >>

"The employer argues that to calculate liability 'as of' the withdrawal date requires use of the interest rate and other actuarial assumptions in place on that date, not some after-adopted assumptions.... For its part, the fund emphasizes the statute's command that the actuary always make calculations that reflect its best estimate of the financial position of the plan.... The amount of withdrawal liability for a particular date is to a large degree unknowable until an actuary sits down and calculates it using the assets and obligations that the plan had on the relevant date."  [M&K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund, No. 22-7157 (D.C. Cir Feb. 9, 2024; cert. pet. granted Jun. 30, 2025 No. 23-1209; oral arg. sched. Jan. 20, 2026)]  MORE >>

"[K]nowledge without application of that knowledge fades quickly -- and that would seem to suggest that our industry needs to quit holding out as a panacea the notion that financial education programs in school will 'solve' the 401(k) education problem. That doesn't mean we should abandon those workplace efforts, certainly not in core areas like budgeting, debt management and saving. At a minimum, it might well dust off the cobwebs of their earlier education, if they were lucky enough to receive it."  MORE >>

"To contribute to employees' Trump accounts starting as soon as July 4, 2026, an employer must establish a [Trump account contribution program (TACP)] ... [E]arly TACP adoption poses the risk that the final Trump account regulations, expected in 2026, will impose new obligations on TACP design and administration. Additionally, it remains unclear whether TACPs are 'employee welfare benefit plans' under [ERISA]."  MORE >>

"The [ERISA Litigation Reform Act (HR 6084)] would impose a stay on discovery once a defendant files a motion to dismiss under Rule 12 in any action against a plan or its fiduciaries under Section 502. The stay would be automatic unless the court finds that particularized discovery is necessary to preserve evidence or prevent undue prejudice. The bill would also impose document preservation obligations during the pendency of the stay."  MORE >>

41 slides. "Concerns about physical, mental, and workplace well-being have climbed slightly, but financial well-being concerns have eased since 2022.... Workers reported similar satisfaction with their benefits package as in prior years, with top suggestions for improvement being a greater employer contribution and more flexibility of benefits to choose from.... Workers were somewhat open to using AI as a tool to help with benefits, but significant shares were skeptical."  MORE >>

"What is 409A's scope of coverage? ... How can an employer avoid being subject to 409A? ... When may deferred compensation payments be made? ... Which equity arrangements are subject to Section 409A? ... Are tax exempt entities' deferred compensation plans also subject to Section 409A?"  MORE >>