"The information on Form 5498 is submitted to the IRS by the trustee or issuer of your individual retirement arrangement (IRA) to report contributions, including any catch-up contributions, rollovers, repayments, required minimum distributions (RMDs), and the fair market value (FMV) of the account."  MORE >>

"Although rooted in an executive order on alternative assets, the proposal addresses more than just alternative assets and outlines a new process-based safe harbor for fiduciary decision-making.... [B]eyond plan fiduciaries who are directly impacted by the Rule, the Rule will also impact many other stakeholders in the DC Plan ecosystem, including plan consultants, investment advisers, fund sponsors/managers, asset managers, recordkeepers, insurers, investment advisers, broker-dealers, and other DC plan service providers and product manufacturers."  MORE >>

"The Proposed Rule clarifies that investments in alternative investments, including private market investments, direct and indirect interests in real estate, holdings in actively managed investment vehicles investing in digital assets, direct and indirect investments in commodities, direct and indirect interests in projects financing infrastructure development, and lifetime income strategies, will not automatically be subject to heightened scrutiny by the DOL."  MORE >>

"The court held ... [that] Plaintiffs' complaints expressly grounded the Trustees' alleged ERISA violations in the Funds' purported NLRA status quo obligation to accept contributions -- not merely Rieth-Riley's obligation to make them. Because Plaintiffs' ERISA claims could succeed 'only if' the Funds' refusal violated the NLRA, the NLRA issues were not collateral but central to the claim. The court declined to address alternative grounds for dismissal." [Rieth-Riley Construction Co., Inc. v. Trustees of the Operating Engineers' Local 324 Fringe Benefit Funds, No. 25-1823 (6th Cir. Apr. 3, 2026)]  MORE >>

"The court found that because ERISA requires a qualified joint and survivor annuity (QJSA) to be the actuarial equivalent of a participant's accrued benefit, there is an implicit requirement under ERISA that plans must use reasonable assumptions when assessing equivalence -- even though ERISA does not say so explicitly.... The circuit court did not decide whether the plans' assumptions were, in fact, reasonable, but instead remanded that issue back to the district courts."  [Reichert v. Kellogg, No. 24-1442, consol. Watt v. FedEx, No. 24-5945 (6th Cir. Mar. 16, 2026); Landel v. Olin Corp., No. 25-0096 (E.D. Mo. Mar. 20, 2026)]  MORE >>

"This report examines [1] when married participants are required to obtain spousal consent to remove funds from or designate a beneficiary in defined contribution plans, and how often fund removal occurs; [2] what stakeholders said about the potential effects on spouses when married participants take out funds without their spouse's consent; and [3] what stakeholders cite as the trade-offs of increasing spousal protections and potential alternatives." [GAO-26-107536 pub. Mar. 05, 2026; rel. Apr. 06, 2026]  MORE >>

"One factor that may make DC plans especially attractive to employees, the CRS argues, is that DC plan accounts are portable.... The CRS notes that some contend that the shift from DB to DC plans may have resulted in a greater number and percentage of private-sector employees benefitting from retirement plans."  MORE >>

"Though traditional 401(k) and 403(b) plans can be effective, their contribution limits often make them less attractive to high-income partners and executives, who are often searching for ways to save more and reduce corporate taxes. Cash Balance plans, on the other hand, offer an accelerated savings vehicle that allows for increased contributions and significant tax advantages. [This article explores] how Cash Balance plans can support executive retention and reduce individual and corporate taxes in 2026."  MORE >>

"In this article [the authors] examine the involvement of PE firms (or, more generally, alternative asset managers) in the US insurance industry and address some of the risks cited by observers, including the use of reinsurance to affiliates and the use of structured and private credit."  MORE >>

"Allowing alternative investments, which are usually expensive and opaque relative to core fund types, would be a step backward for 401(k) menus. Instead, the biggest problems with 401(k) plans relate to usability, accessibility, and helping 401(k) investors at key life stages, such as when they switch jobs or retire. Addressing the following issues would likely have a much bigger positive impact on workers' retirement outcomes than adding alternative-type investment options."  MORE >>

"The [DOL] is selling its new fiduciary rule as protection. Protection from lawsuits. Protection through process. Protection via a checklist. But strip away the language, and the reality is far more troubling: This rule is not about reducing litigation. It is about unlocking new revenue streams for Wall Street and the insurance industry -- while leaving plan sponsors holding the liability."  MORE >>

"The Department's proposed rule cannot withstand scrutiny under the Administrative Procedure Act because it is internally inconsistent, departs from prior agency positions without adequate explanation, and rests on rationales that conflict with both statutory text and binding precedent."  MORE >>

"Family offices are understandably private, with many aspects of their operations shrouded in secrecy, including their investments, family members, ownership details and the structures designed to protect them.... Assessing which entities are part of the 'family' enables holistic advice on the family office's obligations, including whether employee benefits must be offered and whether the benefits provided are compliant with current rules. This becomes more complex for family offices with a global scope, particularly if the original family is unfamiliar with U.S. regulations and is hesitant to allow deeper review of the broader structure."  MORE >>

"Under this designation, BNY will manage the initial accounts and help develop the new Trump Accounts app -- a secure, user-friendly platform that will enable families to easily access and manage their accounts. As part of this process, BNY has partnered with Robinhood, which will serve as brokerage and initial trustee for Trump Accounts. Together, these partners will support Treasury's goal of ensuring every eligible child can access a Trump Account quickly and easily."  MORE >>