"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 >>

"[T]he following limits do not adopt by reference the limits established by the IRS under the Federal Code and, therefore ... for the tax year started from January 1, 2026 will be the following: [1] Limit on Cash or Deferred Contributions applicable to participants in a qualified retirement plan only under Section 1081.01(a) of the Code  – $15,000. [2] Limit on Additional Contributions applicable to participants in a federally unsponsored retirement plan that has reached the age of 50 – $1,500. [3] Employee Volunteer Contributions (voluntary employee after-tax contributions) applicable to participants in qualified retirement plans under Section 1081.01(a) of the Code – ten percent (10%) of the participant’s aggregate compensation for all of their years of participation in the plan."  MORE >>

"The Ninth Circuit recently adopted a broader definition of work performed in 'the building and construction industry,' potentially expanding the availability of the special definition of complete withdrawal applicable to certain employers and plans in the building and construction industry (the B & C Exception). Since the B & C Exception shields employers from liability for a complete withdrawal unless the employer performs previously covered work on a non-union basis, this is a significant development for construction industry employers." [Walker Speciality Constr. Inc. v. Bd. of Trustees of the Constr. Ind. and Lab. Jt. Pension Trust for S. Nev., No. 24-1560 (9th Cir. Jan. 5, 2026)]  MORE >>

"The dispute arose after Mar-Can’s employees voted in 2020 to change union representation, triggering the company’s withdrawal from a Teamsters-affiliated pension fund and requiring the transfer of employee-related assets and liabilities to a new union’s plan. The original plan transferred roughly $5.5 million in liabilities and $3.7 million in assets, then assessed about $1.8 million in withdrawal liability." [Mar-Can Transportation Co., Inc. v. Loc. 854 Pension Fund, No. 24-1431 (2d Cir. Feb. 18, 2026)]   MORE >>

"A Market-Based Cash Balance is a Cash Balance plan that uses a variable-rate interest credit to grow the account. Market-Based features are increasingly popular with sponsors because they align the growth of the plan assets with the interest credit, minimizing risk and volatility for plan sponsors.... Cash balance plans offer employees a more flexible and accelerated path to retirement readiness while plan sponsors benefit from significant tax advantages, predictable costs, and reduced risk."  MORE >>