"This 2026 calendar outlines key ERISA deadlines for calendar-year-end [defined contribution] and defined benefit plans, including required filings, participant notices, funding obligations and operational tasks. All dates reflect statutory deadlines and IRS and DOL weekend rules."  MORE >>

"[T]he Second Circuit affirmed a district court judgment finding that a plan fiduciary breached her ERISA duty of care by failing to provide adequate notice regarding a participant's option to elect a lump-sum distribution during plan termination. The court upheld an award of approximately $1.78 million representing the difference between the lump-sum benefit the participant would likely have elected and the much smaller amount ultimately paid to her estate." [Hammell v. Pilot Products, Inc. Defined Benefit Pension Plan, No. 24-3283 (2d Cir. Mar. 3, 2026)]  MORE >>

"The Fifth Circuit held that: [1] The arbitration clause was not enforceable with respect to claims brought by the plaintiff in his individual capacity because an agreement to arbitrate requires mutual consent, and in this case, the plaintiff had not given his consent to arbitrate. ... [2] The provision expressly prohibiting claims from being brought in a representative capacity was void under the effective vindication doctrine ... [3] The standard-of-review provision in the arbitration clause was an unlawful exculpatory provision[.]"  [Parrott v. International Bancshares Corp., No. 25-50367 (5th Cir. Feb. 10, 2026)]   MORE >>

"[A] growing number of Americans are approaching retirement as divorced, widowed, or never-partnered individuals. While retirement planning is complex for everyone, single savers often face a distinct set of challenges compared to their married or partnered peers."  MORE >>

"This report highlights the five key trends shaping how the system is being rewired to better support today's saver: [1] Rise of the individualized pension. [2] Participant engagement, their way. [3] More plan access for more workers. [4] Wealth and retirement converge. [5] Policy and regulatory progress. These trends point toward a retirement ecosystem built to help participants make their savings stretch further and carry them confidently through whatever comes next."  MORE >>

"Plan design and participant behavior trends that worked well for defined contribution participants in 2024 continued into 2025 ... Last year, the average participant account balance increased by 13% year-over-year, hitting a record high of $167,970 on December 31, 2025. Vanguard reported that 45% of participants increased their deferral rates in 2025, either on their own or as part of an automatic annual increase."  MORE >>

"[G]lobal mergers and acquisition activity (M&A) rose 40% to $4.9 trillion in 2025, and 80% of executives expect activity to sustain or increase in 2026. This increased activity in M&A means that ... there are retirement plans in motion, as the buyer, the seller, or both are likely to have plans. The plan advisor, therefore, is likely to gain or lose a plan (or have a larger one) as a result."  MORE >>

"As a CPA advising high-income business owners, you routinely help clients maximize their 401(k) plans. But many still leave substantial tax savings on the table. Adding a cash balance plan can allow substantial additional tax-deductible contributions for owners, especially those nearing retirement age, dramatically accelerating wealth accumulation while reducing current-year taxable income."  MORE >>

23 pages. "The Fiscal Year 2025 Annual Report of the [PBGC] contains a summary of the results of the September 30, 2025, actuarial valuation. The purpose of this separate Actuarial Valuation Report is to provide greater detail concerning the valuation of future benefits than is presented in PBGC's Annual Report."  MORE >>

"The aggregate funded ratio for U.S. corporate pension plans is estimated to have increased by 0.5% point in February, ending the month at 105.8% ... The aggregate funded ratio is estimated to have increased by 1.5% and 7.6% year to date and over the trailing twelve months, respectively."  MORE >>

"[The authors] found that after the implementation of accounting standards changes, there was a decreasing trend in discount rates and a corresponding increase in reported pension liabilities.... [T]his enhanced transparency strengthens the fiscal discipline mechanism, driving increases in employer contributions and more conservative investment return assumption.... [T]hese findings were especially pronounced among insufficiently funded plans, suggesting transparency is the most effective when fiscal stress is highest."  MORE >>

"In response to IRS proposed regulations for Trump accounts, the investment management industry has pushed back against requiring Trump accounts to be invested in at least 90% U.S. equities."  MORE >>

"The 7th Circuit's recent decision highlights the severe consequences that can arise from procedural mistakes related to beneficiary designations.... [S]teps you can take to help ensure that the intentions of participants are ultimately honored and reduce the risk of costly disputes: [1] Tighten and publicize beneficiary-change procedures.... [2] Train benefits staff on handling of 'off-channel' requests.... [3] Expect beneficiary change requests following major life events." [Packaging Corp. of Am. Thrift Plan for Hourly Emps. v. Langdon, No. 25-1859 (7th Cir. Feb. 2, 2026)]  MORE >>