"The PBGC has updated ... information regarding whether the fact that an employer is involved in a merger affects SFA payments, the recipient, and the merger.... After a merger has taken plan, there are restrictions and conditions that apply to the merged plan."  MORE >>

"The Statement removes uncertainty regarding PEP treatment under the '33 Act and '40 Act, providing confidence that a PEP may treat itself as a single employer plan for purposes of Section 3(c)(11) of the '40 Act. ... CIT sponsors may now issue interests to PEPs covering self-employed individuals without '33 Act registration ... Employers with self-employed individuals (such as partnerships and sole proprietorships with common-law employees) may now participate in PEPs without causing the plan to lose CIT access ... PEP Plan fiduciaries may now consider a broader array of CITs, often lower-cost alternatives to mutual funds, for PEP investment lineups, benefiting participants through reduced expenses."  MORE >>

"[A] fiduciary (including a fiduciary advisor) must, when selecting investments, decide on all of the considerations that are relevant to making an informed decision, gather the information about those considerations needed to make an informed decision, and then review and evaluate that information.... The discussions in the proposal package, and DOL speakers, repeatedly refer to the phrase 'objective, thorough and analytical' process (or 'OTA') for selecting investments. Clearly that is the DOL's expectation."  MORE >>

"Ford Motor Co. violated [ERISA] by improperly using contributions to pay plan administrative expenses and excessive service-provider fees, plan participants allege in a proposed class action lawsuit. Although plan documents stipulate that these expenses would be paid by the company or from forfeited matching contributions, the plaintiffs allege that Ford instead paid them from the plan assets of participants." [Fuller v. Ford Motor Co., No. 26-11541 (E.D. Mich. complaint filed May 8, 2026)]  MORE >>

"[1] Check your eligibility and vesting rules.... [2] Not all plans offer the same options from which to select or benefit options may be structured differently.... [3] If you are only comparing the boxes that are selected in the adoption agreements, you might end up with provisions that do not match how your plan actually operates due to different language in the underlying basic plan document."  MORE >>

"Interest in alternative assets, once largely confined to institutional portfolios and ultra-high-net-worth investors, is starting to trickle into the defined contribution world. Plan lineups now include a mix of mutual funds, collective investment trusts and separate accounts, each with their own share classes, pricing models and provider structures. At the same time, financial advisers are looking for new ways to deliver value in a fee-conscious market."  MORE >>

"While cash RMDs offer additional planning options -- a tax-efficient qualified charitable distribution, or as part of an overall rebalancing process -- there are several reasons why a client might consider taking some or all of the RMD for the year in-kind. These include: [1] Down market; [2] Lack of cash in the retirement account; [3] Affinity for a particular holding; [4] Not needing the cash."  MORE >>

"Under current law, retirement savers can exclude up to $111,000 (for 2026) per year in QCDs from gross income. ... The catch, however, is that QCDs must come directly from an IRA. Charitable distributions from employer-sponsored plans — such as 401(k), 403(b), and 457(b) plans — are not eligible for QCD treatment.... [T]he Charity Parity Act would expand on SECURE 2.0 by allowing direct QCDs from employer-sponsored retirement plans, ensuring equitable treatment of retirement savers."  MORE >>

"Many 401(k) plans need the opposite (liquidity), [Mr. Schlichter] argued, in case of a layoff, bankruptcy, medical emergency, and educational needs for children, calling private markets' structure an 'inherent contradiction' when compared with the average individual.... He rhetorically asked who's pushing for private market investments in 401(k) plans -- not AARP, the Pension Rights Center, or unions, 'it's private equity managers that want to tap into $6 trillion in 401(k)plans. There are no advocates for ordinary investors who are advocating for it.' "  MORE >>

"The Oklahoma Dream Accounts Investment Program Act authorizes the State Treasurer to make a one-time $250 contribution into a Trump account of each eligible Oklahoma child, once a family applies and the account is verified."  MORE >>