"The DOL's proposal would introduce a safe harbor for offering alternative investments in 401(k) plans. The Supreme Court's review could clarify fiduciary liability and proof standards. These changes may accelerate adoption of private market assets in defined contribution plans." [Anderson v. Intel Corp. Inv. Policy Comm., No. 22-16268 (9th Cir. May 22, 2025; cert. pet. granted Jan 16, 2026, No. 25-498)]  MORE >>

"The proposed rule sets out a compelling analytical framework focused on six-factors -- performance, fees, liquidity, valuation, benchmarking and complexity ... [T]he proposed rule invites and encourages plan fiduciaries to consider all asset classes that will provide retirement investors with risk-adjusted returns that further the purposes of the plan, including through the use of alternative asset classes."  MORE >>

"Employers that have operated for at least two years and that had 10 or more employees in New York throughout 2025 (Covered Employers) should take immediate action to comply with the New York State Secure Choice Savings Program.... Covered Employers who do not offer a qualified retirement plan must facilitate employee pre-tax contributions to a Roth IRA by registering for the Program. Covered Employers who do offer a qualified retirement plan (such as a 401(k) plan or a 403(b) plan) are exempt, but must provide information about their plan to the Program."  MORE >>

"[Judge Kymberly Evanson] dismissed the case on substantive grounds, noting that nearly all allegations about Athene's financial condition arose after the relevant transaction and thus did not show that the defendants breached their fiduciary duties when choosing Athene for the 2019 transaction." [Maneman v. Weyerhaeuser Co., No. 24-2050 (W.D. Wash. Mar. 31, 2026)]  MORE >>

"Emergency savings programs become more effective and easier to deploy when employers lead with clear, purpose-driven language that helps employees understand that these accounts are designed to cover unexpected expenses and reinforce appropriate use.... Clear, plain language about how to access funds, how long it takes, what steps are required, and whether any fees or restrictions apply can help simplify the experience."  MORE >>

"This survey gathered advisor perspectives on PEP usage, trends, and expectations to help shape the conversation around the evolving role of PEPs in retirement planning.... [T]he findings suggest that PEPs are evolving from an emerging alternative into a core component of modern retirement plan strategy, helping advisors and plan sponsors navigate risk, complexity, and accountability in an increasingly demanding environment."  MORE >>

14 pages. "The sections that follow examine population-level data on the prevalence and timing of major health risks and then review consumer survey findings on how these risks are perceived and ranked. The paper concludes by discussing how protected income solutions can help manage and mitigate health-related financial risks, especially later in life."  MORE >>

"For plan sponsors with overfunded frozen defined benefit (DB) plans, several strategies are available to reduce risk and prepare for a future termination -- even before the termination process formally begins.... Even if a full plan termination isn't on the table for your company this year, smaller-scale pension risk transfer activities can make a real difference."  MORE >>

"Pension finances lost ground in March due to declining stock markets, but higher interest rates softened the blow. Both model plans ... lost 1% last month, and are now slightly underwater through the first quarter of 2026."  MORE >>

"The proposed rules don’t address employer contribution programs, employer “matching” the Treasury’s contribution, employee salary deductions, investments or ERISA matching considerations ... What do employers need to know? IRS and Treasury are encouraging parents to set up Trump accounts for their children. Parents must actively elect to open an account. Accounts must be set up before an employer can make contributions or deposit salary deductions."  MORE >>

"From implementing new tax laws, a flurry of executive orders with implications for both retirement and welfare plans, updated agency guidance, increased litigation and enforcement activity, and updates to longstanding requirements, plan fiduciaries have a great deal to manage as they work to stay current. Layered onto these federal developments is a growing patchwork of state and local regulation. Jurisdictions continue to expand mandated benefits, including insurance coverage requirements and state retirement savings programs. For plan sponsors operating across multiple jurisdictions, coordinating compliance has become not only an administrative challenge, but a strategic one."  MORE >>

"Executives often face decisions about when to exercise options, when to sell shares, and how to manage large concentrations of company stock. These choices can affect tax exposure, portfolio diversification, and long-term financial stability. Thoughtful equity compensation planning can help executives evaluate how these benefits fit within a broader financial strategy, including potential opportunities and risks."  MORE >>