News & Analysis as of

401k

Offit Kurman

Joint Accounts, Beneficiary Designations, and the Accidental Disinheritance Problem

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One of the most common estate-planning mistakes has nothing to do with wills or trusts. It happens quietly through joint accounts and beneficiary designations that people set up years earlier and forget about....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

401(k) Plan Sponsors Must Tell Their Providers the Whole Truth

I f you’ve read Full Circle, you know this about me: I grew up with domineering parents. Judgment was currency in my house. Silence was survival. I learned early that withholding information—what I was doing, what I was...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

401(k) Changes in 2026: What Every Saver and Sponsor Needs to Understand

Every year brings incremental changes to retirement plans, but 2026 is different. This isn’t just about higher contribution limits. It’s about a fundamental shift in how catch-up contributions are taxed — one that will...more

Baker Botts L.L.P.

U.S. Supreme Court Poised to Address ERISA Pleading Standards for Underperformance Claims

Baker Botts L.L.P. on

On January 16, 2026, the U.S. Supreme Court granted certiorari in Anderson v. Intel Corp. Investment Policy Committee, No. 25-498 (U.S.), a case regarding what ERISA plaintiffs must allege at the pleading stage when they...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Catch-Up Contribution Mess Is Coming And 401(k) Plan Providers Will Be Blamed

For years, catch-up contributions were one of the few simple things left in the 401(k) world. If you were 50 or older, you could defer more. Payroll processed it. Providers administered it. Plan sponsors rarely thought about...more

Vorys, Sater, Seymour and Pease LLP

Vorys Benefits Brief: Updated Safe Harbor Explanations for Retirement Plan Eligible Rollover Distributions

The IRS recently issued updated “safe harbor” model disclosures that can be used by retirement plan administrators with distribution election packages that permit eligible rollover distributions....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Why Being “Good at What You Do” Isn’t Enough Anymore

For years, plan providers survived on a simple premise: do solid work, keep clients happy, and the business will come. That world doesn’t exist anymore....more

Ballard Spahr LLP

27 Pay Periods—Not 27 Dresses—in 2026

Ballard Spahr LLP on

Like Katherine Heigl’s character in the 2008 film “27 Dresses,” employers in 2026 may run into an equally-numbered—albeit less quirky—quandary this year: a potential for 27 pay periods. And just as Heigl’s character...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

What I’d Fix First If I Took Over Your 401(k) Tomorrow

If I walked into your office tomorrow and you handed me responsibility for your 401(k), I wouldn’t start by changing investments, firing vendors, or chasing the latest industry trend....more

Ice Miller

IRS Modifies Language in the Safe Harbor Special Tax Notice

Ice Miller on

On January 15, 2026, the Internal Revenue Service (IRS) issued Notice 2026-13, which revises the safe harbor explanations that may be used to satisfy the special tax notice requirement under Internal Revenue Code (Code) §...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

You Don’t Have a Bad 401(k) — You Have a Bad Process

Most plan sponsors don’t wake up thinking, “Let’s mismanage the 401(k) today.” Yet bad outcomes happen all the time — excessive fees, underperforming investments, compliance failures, and, eventually, fiduciary exposure....more

DLA Piper

Supreme Court To Decide ERISA 401(k) Pleading Standard In Anderson v. Intel Corp.

DLA Piper on

The United States Supreme Court has agreed to hear an appeal from former Intel Corporation employees who are challenging dismissal of their breach of fiduciary duty claims brought under the Employee Retirement Income Security...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Myth of the Perfect Plan Sponsor

There is no such thing as a perfect plan sponsor. Anyone who tells you otherwise is either selling something or has never actually worked inside a retirement plan....more

Parker Poe Adams & Bernstein LLP

Until Supreme Court Weighs In, Practical Considerations for Alternative Assets in 401(k) Plans

The idea of making alternative investments available to retirement plan participants has gained momentum in recent months, and the U.S. Supreme Court will weigh in on the topic later this year. ...more

Miles & Stockbridge P.C.

2026 Isn’t a ‘26 Paycheck’ Year. Here’s What Employers Should Know

Many employers issue paychecks biweekly, which results in 26 pay periods per year. This year, 2026 employers will encounter an adjustment where a biweekly pay schedule may result in 27 pay periods....more

Kilpatrick

NAD's Newfound Interest in Financial Services Extends to B2B Marketing

Kilpatrick on

Two recent National Advertising Division decisions involving competing 401(k) providers underscore that NAD’s expanding focus on financial services advertising is not limited to consumer-facing debt-relief claims. ...more

Keating Muething & Klekamp PLL

Benefits Monthly Minute - January 2026

The January Benefits Monthly Minute digs into IRS updates aligning eligible rollover distribution notices with SECURE 2.0, a win for Meijer in a 401(k) forfeiture suit, and a reminder to update health plan Notice of Privacy...more

Weintraub Tobin

California Employment News: Employee Benefits 101

Weintraub Tobin on

In this episode of California Employment News, Weintraub Tobin attorneys Chris Horsley and Ryan Abernethy break down employer obligations related to 401(k) retirement plans, CalSavers, and health benefits. In this episode,...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

SECURE 2.0 Fatigue Is Real—But Providers Can’t Afford It

There is no denying it: sponsors are tired. SECURE 2.0 arrived in waves, and many employers are overwhelmed by rules that seem half-finished, delayed, or constantly “to be determined.”...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The 401(k) Plan Committee Doesn’t Know What It Doesn’t Know

I have a complicated relationship with committees. This is not theoretical. This is earned. Once upon a time, I worked at a fakakta law firm that proudly announced it had an advertising committee. That sounds impressive until...more

Troutman Pepper Locke

Coming Soon in 2026: Trump Accounts for Children Under Age 18

Troutman Pepper Locke on

What Are Trump Accounts? A Trump account is a type of individual retirement account (IRA) established for the exclusive benefit of a child and designated as a “Trump account” at inception. Created by the One Big...more

Proskauer - Employee Benefits & Executive...

Coming Soon: DOL’s Proposed Rules Facilitating Alternative Assets in 401(k) Plans

On January 13, 2026, the Department of Labor (the “DOL”) submitted to the White House Office of Management and Budget (“OMB”) proposed rules (the “Proposed Rules”) relating to the inclusion of alternative assets (such as...more

Ropes & Gray LLP

Update on 401(k) Alternatives: Supreme Court Chooses to Hear Intel and DOL Guidance Expected Imminently

Ropes & Gray LLP on

As the new year gets underway, the landscape for alternative investments in 401(k) plans is rapidly evolving. This is a key time for asset managers to evaluate opportunities and take appropriate steps to join in the growing...more

Proskauer - Employee Benefits & Executive...

Planning for Your Next DOL Investigation Just Got Easier

Spoiler alert. We are about to reveal the secret to learning what the U.S. Department of Labor’s Employee Benefits Security Administration (“EBSA”) will be focused on the next time it investigates your employee benefit...more

Groom Law Group, Chartered

Alternative Asset Investment Rule Nears Release

This morning, the White House Office of Management and Budget announced that it has received the proposed rule, “Fiduciary Duties in Selecting Investment Alternative[s]” (the “Proposal”). The Proposal responds to President...more

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