Feb. 5, 2026; 17 pages. "What's New: [1] Financial institution that is a disqualified person ... [2] Direct deposit and electronic payments."  MORE >>

"The proposal would amend the department's existing electronic disclosure safe harbor regulations to ensure that defined contribution plans furnish to participants at least one paper benefit statement each calendar year and defined benefit plans provide to participants a paper statement at least once every three years. The paper statement requirement applies to plan years beginning after Dec. 31, 2025."  MORE >>

"CPAs are in a great position during the tax filing season to remind individuals of these Roth catch-up requirements, and to remind them to ask their employers if any action is required on their behalf for making any catch-up contributions in the future. Depending on the facts and circumstances, individuals under the age of 50 who expect to have wages above the threshold in the near future may be more inclined to contribute on a pre-tax basis, knowing that the Roth option could be required on a portion of their retirement savings."  MORE >>

"Plan sponsors of dual-qualified plans and plans qualified solely in Puerto Rico should update their administrative processes and systems and relevant participant disclosures to reflect the 2026 limits."  MORE >>

"While details remain to be seen, it is believed that President Trump may consider reviving the MyRA program first introduced by President Barack Obama ... in 2014. Billed as 'starter' accounts with Roth IRA-like tax advantages, MyRAs were aimed at helping workers begin saving for retirement.... A revamped version could potentially be paired with the Saver's Match -- a federal matching contribution set to debut in 2027 for low- to moderate-income workers established under SECURE 2.0."  MORE >>

"[C]lose to half of all American workers with savings in a 401(k) or similar account believe they wouldn't save for retirement without their plan. This was especially true for younger workers under the age of 35, of which 49 said they would not have saved without a retirement account."  MORE >>

"The next wave of requirements includes Roth catch-up contributions of high-earners, higher IRA contribution limits, and mandatory automatic enrollment and escalation for new plans. While each provision is designed to strengthen retirement outcomes, together they significantly broaden the scope of plan sponsor responsibilities. More participants, more accounts and more complexity inevitably translate into fiduciary exposure."  MORE >>

"A U.S. resident born in 2024 has an average life expectancy of 79, up more than a half-year from 2023 ... For plan sponsors and advisers, that translates into a potential distribution horizon of at least 20 to 30 years. Without incorporating realistic longevity assumptions into glide path design, withdrawal strategies and income solutions, participants face a heightened risk of outliving their savings."  MORE >>

"[B]ecause the IRS has already done the work of calculating withdrawal tables meant to gradually deplete a portfolio throughout retirement, the RMD method presents a relatively easy-to-understand strategy that doesn't require special software or decision trees to implement. And with a few simple modifications ... advisors can help their clients customize the RMD method to meet their own needs and ultimately reduce the uncertainty around drawing down their portfolio in retirement!"  MORE >>

"[The] 2025 study found the funded ratio of the PPFS plans is 77.7% at the most recent measurement date, rising from 75.1% in [the] prior study. With generally strong asset performance since their most recent measurement dates, the funded ratio is projected to have reached 84.7% as of November 30, 2025.... The aggregate plan-reported funded status of [the] 2025 study shows an underfunding of $1.45 trillion at the most recent measurement date ... This gap has narrowed compared to the prior study, and is projected to have narrowed even further, to $1.04 trillion at November 30, 2025."  MORE >>

"Employee Stock Ownership Plans (ESOP) are on the rise, as is employee ownership in general, according to the Employee Ownership Initiative Report. The report also noted that mandates given to [EBSA] to promote employee ownership have not been properly funded."  MORE >>

"[EBSA] recently announced changes to their enforcement priorities for 2026. These changes represent the most significant shift in EBSA's enforcement priorities in recent years.... EBSA's enforcement priority shift reflects the agency's assessment of where American workers face the greatest risks to their retirement security and healthcare benefits. By focusing resources on cybersecurity threats, mental health access barriers and criminal misconduct, while pulling back from areas with new participant protections, EBSA aims to deliver better outcomes for those covered by employer-sponsored benefit plans."  MORE >>

"Most federal employees assume their benefits will “take care of things” if they die unexpectedly, become disabled or retire earlier than planned. It’s not a reckless assumption, but a reasonable one. After all, the federal government offers more benefits than most private employers. The problem is that they’re often misunderstood, incomplete or dependent on choices you may not have revisited in years."  MORE >>