"The IRS Employee Plans has digitalized Form 15315 to allow you to electronically report the actuarial certification of a multiemployer defined benefit plan's funding status. No additional attachments or letters should be submitted with your Form 15315 submission."  MORE >>

"While the [Notice 2025-68] and the Proposed Regulations provide important clarity on how Trump Accounts are opened ... several open questions still remain.... [1] Eligible investment; [2] Distributions during and after the Growth Period; [3] Reporting requirements for trustees and custodians ... [4] Nondiscrimination testing for Code Section 128 employer contribution programs; [5] Guidance exempting Trump Accounts from ERISA (similar to that of HSAs); [6] Coordination of salary reduction contributions with Code Section 125 rules."  MORE >>

"By focusing only on tax efficiency during the owner's lifetime, advisors may overlook one of the most powerful benefits of Roth accounts. Roth accounts can help protect the next generation from avoidable tax erosion.... Distributions from a Roth IRA to beneficiaries are generally tax-free if the five-year holding period has been satisfied."  MORE >>

"In most cases, a small plan can claim a waiver of the audit requirement, but it depends on: the type of assets the plan holds, including the owners’ participant accounts; whether a regulated financial institution has custody of the plan’s assets; whether the full value of any non-qualifying plan assets is 100% covered by a fidelity bond; and whether additional disclosures about the assets and the fidelity bond are distributed to participants in the Summary Annual Report."  MORE >>

"The court explained that unlike defined benefit plans, where assets are pooled and benefits are fixed, defined contribution plans tie each participant's retirement benefit to the performance of investments in that participant's individual account.... The panel said allowing such claims to proceed as mandatory classes could create due process concerns[.]" [Trauernicht v. Genworth Fin. Inc., No. 24-1880 (4th Cir. Mar. 10, 2026)]  MORE >>

"The [DOL] said in court documents this week that it supports a district court motion to vacate its Retirement Security Rule, the department's most recent attempt to extend fiduciary duty. The motion was filed jointly with a group of industry trade groups that initially filed a lawsuit to prevent the RSR from taking effect. With both sides now on the same side, the motion to vacate likely means the end of the Biden-era RSR." [FACC v. DOL, No. 24-0163 (E.D.Tex. unopposed motion for final judgment Mar. 11, 2026; ACLI v. DOL, No. 24-0482 (N.D. Tex. unopposed motion for final judgment Mar. 9, 2026)]  MORE >>

"Amid mounting legal and political efforts to limit the role of ESG factors in U.S. retirement plans, a new lawsuit ... flips the ESG debate -- arguing that failing to consider climate risk may itself violate fiduciary duty under ERISA.... [T]he suit could mark a first-of-its-kind legal test of whether climate-risk analysis is a required component of fiduciary oversight in retirement plans." [Kvek v. Cushman & Wakefield U.S., Inc., No. 26-0736 (W.D. Wash. complaint filed Mar. 3, 2026)]  MORE >>

"Judge Katherine Polk Failla granted the defendants' motion to dismiss the plaintiffs' class claims as to approximately 9,900 retirement plans other than those in which the named plaintiffs participated, holding that the named plaintiffs lack class standing. The opinion underscores that, where a defendant's liability turns on plan-by-plan proof of third-party fiduciary conduct, putative ERISA class actions against service providers can be materially narrowed at the pleading stage." [Carfora v. TIAA, No. 21-8384 (S.D.N.Y. Mar. 3, 2026)]  MORE >>

83 pages. "Larger 401(k) plans tended to be more likely to report that they automatically enroll workers into the plan.... Most 401(k) plans offer employer contributions.... Larger 401(k) plans are more likely to report participant loans outstanding ... 401(k) plans with automatic enrollment are more likely to have both employer contributions and participant loans outstanding than plans without automatic enrollment. "  MORE >>

"[T]here is flexibility in the way a profit sharing contribution can be allocated to different groups or classifications of employees. Certain methods will better enable the business owner to control the cost of allocations to non-owners, while preserving desired allocations for owners and other executives."  MORE >>

"How legal and regulatory requirements affect DB plan asset allocation ... Pension plan asset allocation: The impact of plan demographics ... Plan benefit structure shapes pension liabilities and investment strategy ... DB asset allocation: The goals of the plan sponsor."  MORE >>

"In this article [the authors] briefly discuss why employer-sponsored DB plans are able to provide -- for the same account balance -- annuities that are 15-30% larger than a participant in a 401(k) plan is able to purchase[.]"  MORE >>

"RISavers provides retirement plan coverage to employees of private-sector employers that do not offer a plan and have five or more employees. ... [A] measure before the Rhode Island House would expand coverage beyond even those with employers."  MORE >>

"For plan sponsors, the potential lag between the date when mail is deposited at USPS and when it is actually processed and postmarked creates risk that time-sensitive materials (e.g., COBRA election notices, HIPAA certificates, decisions on benefit claims and appeals, summary plan descriptions, QDIA notices, fee disclosures and other required disclosures) may bear a postmark date later than intended, even if mailed before the deadline."  MORE >>