71 pages; Jan. 21, 2026. "Reminders: [1] Excise tax relief for certain 2024 required minimum distributions (RMDs).... [2] Income on corrective distributions of excess contributions.... [3] Modification of required distribution rules for designated beneficiaries.... [4] Simplified employee pension (SEP) and SIMPLE plans.... [5] Deemed IRAs.... [6] Statement of required minimum distribution (RMD).... [7] IRA interest.... [8] Net Investment Income Tax (NIIT)."  MORE >>

"On March 28, 2025, [two] district courts ... reached opposite conclusions on the same day when considering the same issue: Whether participants in defined benefit plans have standing to sue plan fiduciaries where those fiduciaries transferred pension plans to private annuities through a process known as 'pension risk transfer' (PRT). While many practitioners ... representing plan fiduciaries have considered standing for participants in funded defined benefit plans a clear win following the Supreme Court's decision in Thole, the Konya court casts that certainty in doubt." [Konya v. Lockheed Martin Corp., No. 24-0750 (D. Md. Mar. 28, 2025; on appeal to 4th Cir. No. 25-2061); Camire v. Alcoa U.S.A. Corp., No. 24-1062 (D.D.C. Mar. 28, 2025)]  MORE >>

"According to the 2023 PRRL data, 2 percent of all contributing participants made catch-up contributions, which represents 5 percent of all eligible participants. Among those participants, 24 percent earned more than $150,000. Although this group represents a small portion of all contributing participants, half of the plans received catch-up contributions from those earning over $150,000."  MORE >>

"[1] Make sure all documentation addressing the retirement plan committee is up-to-date and understood by committee members.... [2] Schedule retirement committee meetings and distribute meeting materials in advance.... [3] Keep detailed records of retirement committee meetings."  MORE >>

"The decline of defined benefit plans means fiduciaries need to give lifetime income products greater consideration.... The accumulation of assets in TDFs provides an opportunity to allow participants to annuitize, partially or fully, and the growth of the retail market shows a level of demand that would probably be better off if it were directed to in-plan options."  MORE >>

"The essence of full funding is that it bolsters the ability to pay full benefits.... A pension being fully funded can ease some administrative burdens for a plan sponsor or professional and make a wider range of functions and actions available.... One of the possibilities that full funding makes possible is de-risking a plan's asset portfolio[.]"  MORE >>

"While retirement plan providers have made strides in mobile app development, the industry's mobile landscape still shows signs of immaturity ... [An] evaluation of 17 leading retirement providers shows that no firm achieved the Leading tier threshold of 80 points, highlighting the industry's ongoing challenge to translate robust website capabilities into streamlined mobile experiences."  MORE >>

"The rumored Trump Administration proposal to permit savers to invest a portion of their 401(k) retirement accounts in their personal residences took a hit from the president himself on Thursday. In a press scrum aboard Air Force One ... the President said he's 'not a huge fan of it.' "  MORE >>