"[T]he RET is a vehicle to reduce Social Security benefits somewhat if an individual is earning wages at a job while receiving benefits from the system. It's graduated somewhat, based on how much that person is earning and whether he or she is doing so before attaining full retirement age (FRA) or after. But does the RET touch more than the individuals on whom it is applied? The short answer is yes[.]"  MORE >>

"The Office of Management and Budget has finished its review of the [DOL]'s proposed rule ... that could pave the way for promoting alternative investments in 401(k) plans. The rule proposal was filed at OMB in mid-January in response to President Donald Trump's executive order Democratizing Access to Alternative Assets for 401(k) Investors. The exact contents of the proposal will be unclear until Labor releases the rule[.]"  MORE >>

"The new law creates the Utah Retirement Plan Exchange, a program through which eligible private-sector employers may review, compare, and select one or more retirement plans to provide coverage to their employees. The options employers could make available to participating private-sector employees include an IRA, a Roth IRA, or a 401(k). Employees will be automatically enrolled, but can opt out."  MORE >>

"Electing to terminate a defined benefit pension plan is one of the most effective ways to eliminate long-term risk.... Decisions have to be made with the best interests of your participants in mind, and longer processes often equal greater costs. [This article explores] how the plan termination process works, the benefits of a faster plan termination, and how to find the best partner for the process."  MORE >>

"Communications leaders should play a leading role in the application and understanding of new and evolving tools such as artificial intelligence.... The era of searching for information is quickly being replaced with the era of simply asking for it. This means communicators must also focus on how the people they serve use AI to find information."  MORE >>

"The retirement digital experience underwent notable changes in 2025, with an 87.3% increase in observed web experience updates from 2024....[F]irms rolled out new educational content and improved tools that help participants understand their retirement outlook.... [P]roviders reworked menus and modernized page layouts. Meanwhile, customer support features received the least attention -- something worth watching as AI-driven support tools continue to develop."  MORE >>

"An important and separate 'tool,' if you will, in the professional's portfolio for use in assessing and understanding the manner in which any lifetime income program will fit into any particular DC plan is simply recognizing that annuities [1] are a necessary element of providing lifetime guarantees under DC plans; [2] are normal; [3] have been used in DC plans for, literally, generations; and [4] that their use is supported by a substantial legal and regulatory infrastructure."  MORE >>

Rev. Dec. 2026. "You can electronically file Form 8868 to request up to a 6-month extension of time to file any of the forms listed below[.]"  MORE >>

"Generally, documents sent by mail are considered timely if they are postmarked on or before the applicable due date. In the past, mail dropped off at the post office or put in a public mailbox before the final pickup time would be postmarked that same day. Under the new process, a same-day postmark is no longer certain."  MORE >>

"Beginning June 30, 2027, all noncompetition covenants are void and unenforceable unless they fall under an exception to the law.... The statute also takes an indirect swipe at training repayment agreement provisions (TRAPs), stay or pay provisions, and incentive clawbacks and forfeitures."  MORE >>

"Establishing your objectives for using AI in benefits administration may help provide clarity in choosing a benefits administration provider that can support your goals. Successful benefits administration providers will be able to cleanly connect multiple data sources to provide purposeful integration of data-driven technology and AI."  MORE >>

"[This alert] summarizes what you must know for your tax return in 2026 if you deferred compensation into and/or received distributions from an NQDC plan in 2025.... Changes in reporting on IRS Form 1040.... W-2 reporting still potentially unclear.... What to do if your company's NQDC plan violates section 409aA.... Mistakes to avoid with filing extensions.... Equity compensation too?"  MORE >>