"[T]he prior safe harbor Special Tax Notices outlined in Notice 2020-62 ceased to accurately reflect the applicable law as of August 6, 2020.... [P]lan administrators making eligible rollover distributions on and after August 6, 2020, were already required to update the Special Tax Notices to account for changes in applicable law.... [W]hile the updated Special Tax Notices in Notice 2026-13 are welcomed, the updates should largely reflect language that plan administrators have already been including."  MORE >>

"IRS is delaying until Jan. 1, 2026, the effective date for some -- but not all -- of the proposal's provisions.... The effective date remains Jan. 1, 2025, for proposed provisions relating to see-through trusts and updates to the life expectancy and uniform lifetime tables. A separate provision establishing a methodology to value partial annuities for defined contribution plan RMDs was proposed to be effective Jan. 1, 2026."  MORE >>

"To be eligible for the 15-year catch-up election, an employee must have completed at least 15 years of service with the qualified organization sponsoring the plan.... [A] 'year of service' is based on an employee's work period, which may be different from the taxable year.... The sponsor must credit an employee who works full-time throughout the entire work period with a full year of service, and credit an employee who only works part-time, or full-time for part of the work period, with a fraction of a year."  MORE >>

"During the 2026 State of the Union address, President Trump highlighted a new federal program that will provide a government match on retirement savings for millions of Americans. The program is known as the Saver's Match, and it was enacted as part of the SECURE 2.0 Act of 2022. It applies to tax years beginning on or after January 1, 2027."  MORE >>

"Independent auditors focus on financial materiality -- whether the plan's financial statements are fairly presented. Regulators like the [DOL] and the [IRS] focus on something very different: fiduciary behavior and operational precision. And in that world, even small errors can become expensive problems."  MORE >>

"One of the most common failures ... is the failure to follow the Plan document terms with respect to Compensation. This can mean that the plan sponsor either included, or excluded, certain types of compensation when calculating contributions and benefits.... The most common mistakes ... [involve] bonuses, commissions, and reimbursements.... [S]ome plans include some or all of these types of compensation, while others exclude them. Knowing what your Plan says is what is important."  MORE >>

"Contribution delays risk qualification failures, prohibited transaction issues, and fiduciary breach claims. Advisors can add value by helping ensure contributions are timely made, thus helping plan sponsors avoid costs, compliance issues, and participant complaints."  MORE >>

"Jack Lund, EBSA Senior Policy Advisor, recently made a powerful statement about the importance of ERISA's exclusive benefit rule in preventing the 'hijacking' of retirement participant interests."  MORE >>

"The legislation ... would create a state-run plan through which covered employees would deposit revenue from payroll deductions into to a defined contribution plan. Employees of private-sector employers that do not offer a retirement plan would be automatically enrolled, but would have the right to opt out."  MORE >>

"A February 17, 2026, memo to the [FASB] from the Private Company Council (PCC) ... raises the issue of whether the FASB should reconsider its current rules for accounting for ESOP repurchase obligations in private companies. Drawing on NCEO research, the memo says that private company ESOPs have grown significantly since the FASB last looked at this issue in 1993."  MORE >>

"IRI's 2026 Federal Retirement Security Blueprint offers Members of Congress, the White House, and federal agencies bipartisan, common-sense policies to help workers and retirees achieve ܪnancial security and sustain their income throughout retirement.... [1] Facilitate the greater use of protected, guaranteed lifetime income solutions. [2] Expand opportunities to save for retirement. [3] Foster innovation, modernization, education, and advice. [4] Boost protections to safeguard consumers. [5] Authorize new tax incentives to bolster retirement savings."  MORE >>

35 pages; Feb. 27, 2026. "What's New ... [1] New box 10, 'Family leave benefits,' was added to Form 1099-G to facilitate the reporting of family leave benefits paid by state paid family and medical leave programs.... [2] Form 1099-R ... was revised to include new check boxes 7b for IRA, SEP, and SIMPLE plans, check box 7c for Trump Account reporting, and new box 7d for reporting earnings on excess contributions.... [3] Form 5498-TA, Trump Account Contribution Information, and Form 1099-LPS, Long-Term Care Premiums Paid Statement, are currently under development and projected to be released in mid-2026 for tax year 2026/filing season 2027."  MORE >>

"If you have an employee benefit plan for which an annual report should have been filed, but which was not, the DOL DFVC Program provides an improved way to find relief from both DOL and IRS penalties. It is simple to use! It does not require a prescription. The medicine almost tastes good. It sounds almost too good to be true."  MORE >>

"[T]he Form 5500 Simplification Act [HR 7362] ... would amend ERISA to change the deadline to nine and one-half months following the end of the plan year (October 15th for calendar year plans), thus forgoing the requirement to file an extension for the later date. The bill would also modernize filing requirements to permit such return or report and any additional information required, to be signed through electronic means."  MORE >>

"A [recent poll] found that close to 16% of respondents plan to offer Trump Account funding options, whether that's through pre-tax employee contributions or direct employer contributions, or are actively considering doing so. Yet, over half said they do not expect to 'take any action' with Trump Accounts, and 30% report feeling undecided."  MORE >>

"Women make up nearly half of the U.S. workforce, yet research shows they continue to carry a disproportionate share of invisible labor, from caregiving responsibilities to health coordination and administrative load. These structural realities can quietly shape retention, advancement, and burnout ... By designing employee benefits strategy with workplace equity in mind, HR leaders can reduce hidden strain and create more sustainable, measurable outcomes."  MORE >>