"The extended deadline applies to IRAs under Internal Revenue Code (IRC) Section 408(a), (b) and (h) as well as Simplified Employee Pension (SEP) arrangements and Savings Incentive Match Plan for Employees (SIMPLE) IRAs. It covers all amendments -- required or discretionary -- related to these laws and any associated regulations."  MORE >>

"[T]he Seventh Circuit reversed a district court's sua sponte summary judgment ruling and held that a plan participant did not effectively remove his ex-spouse as the primary beneficiary of an ERISA-governed retirement plan where he failed to comply -- substantially or otherwise -- with the plan's prescribed beneficiary-change procedures." [Packaging Corp. of Am. Thrift Plan for Hourly Emps. v. Langdon, No. 25-1859 (7th Cir. Feb. 2, 2026)]  MORE >>

"[T]here have been glimmers of hope signaling that the Supreme Court's decision in Cornell, despite its initial impact, may actually provide an unexpected playbook for fighting back against meritless litigation.... In recent weeks, two courts have applied two of Cornell's so-called screening tools to dismiss meritless claims, and a third court is considering whether to implement another."  MORE >>

"Though the DOL argued in its filing that the plaintiffs continue to receive benefits following the PRT, the former DOL officials argued that insisting the plaintiffs lacked standing would disrupt the balance of ERISA and that the PRT substantially increased the risk of nonpayment of benefits, thereby giving the plaintiffs standing in the case." [Konya v. Lockheed Martin Corp., No. 24-0750 (D. Md. Mar. 28, 2025; on appeal to 4th Cir. No. 25-2061)]  MORE >>

"The Department of Labor filed its fourth amicus brief supporting employers in 401(k) plan forfeiture disputes, offering its starkest warning yet that a pro-plaintiff ruling could jeopardize employee benefits." [Barragan v. Honeywell Int'l, Inc., No. 24-4529 (D.N.J. Aug. 18, 2025; on appeal to 3d Cir. No. 25-2509)]   MORE >>

"EBSA's enforcement program helped 8,015 terminated vested participants in defined benefit pension plans collect benefits of $512.5 million owed to them.... EBSA says that in FY 2025, it helped improve missing participant procedures for 49 plans.... EBSA reports that it held more than 1,300 education and outreach events in FY 2025."  MORE >>

"While year-end is a natural checkpoint, reassessing your retirement plan at the start of the year offers several advantages:[1] Tax efficiency ... [2] Regulatory compliance ... [3] Employee engagement ... [4] Strategic alignment."  MORE >>