Plan for Success: Navigating Pension De-Risking
PODCAST: Williams Mullen's Benefits Companion - What the J&J Case Means for Plan Administrators
PODCAST: Williams Mullen's Benefits Companion - Understanding Fees in Retirement Planning
The Form 5500: What All Employers and Plan Administrators Need to Know and How to Avoid Costly Fines
PODCAST: Williams Mullen's Benefits Companion - Back to the Future: SECURE Act and SECURE Act 2.0
NOWOTNY KNOWS SQUAT! Part IV Using Post-Retirement Medical Plans to Raise AUM and Sell Life Insurance
NOWOTNY ON DEATH AND TAXES EPISODE 35 USING POST-RETIREMENT MEDICAL PLANS TO RAISE AUM
KNOCK YOURSELF OUT - RESUSCITATING TAXPAYERS WITH BUYER'S REMORSE!
Coronavirus-Related Retirement Plan Distributions, MPPPs, and Governmental 401(a) Plans
Blakes Continuity Podcast: COVID-19: The Regulatory Impact on Pensions
PODCAST: Williams Mullen's Benefits Companion - Plan Administrators’ 2019 Year-End Checklist
Pension Schemes Bill: Virgin Media remedy - Provisions in the Bill will enable retrospective validation of rule changes which may have otherwise been invalid, following the Court of Appeal’s decision in the Virgin Media case....more
When employers merge retirement plans in connection with a business transaction or otherwise, they should be wary of ERISA’s anti-cutback rule, which prohibits the reduction of accrued participant benefits under a qualified...more
ISSUES AFFECTING ALL SCHEMES - AUTUMN BUDGET 2025 – PENSIONS ASPECTS - The Autumn Budget contained the following key pensions-related announcements: From April 2029, the National Insurance contributions (NICs) relief on...more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions....more
The IRS has released the 2026 cost-of-living adjustments to certain limits, thresholds and penalties that apply to employee benefits plans and programs. The following charts provide the applicable limits for 2026 in...more
Traditional pensions, known as defined benefit plans, have been on the decline since their heyday in the 1960s. Guaranteed lifetime income was a key feature of traditional pension plans. Benefits under a plan would be paid...more
Les administrateurs de régimes de retraite sont plus que jamais à la recherche de stratégies de réduction des risques pour gérer les différents risques liés aux régimes de retraite à prestations déterminées. Dans un contexte...more
A bite-sized summary of recent UK pension news - Welcome to our latest update, in which we cover: Autumn Statement and HMRC publications: issues relevant to pensions - Recent publications by HMRC with further detail on Budget...more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. SUMMARY- • The autumn Budget introduces a GBP2,000 annual...more
As 2025 comes to an end, we are pleased to present our traditional End-of-Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 addressed health and welfare plan...more
The Budget Statement includes the following announcements relevant to pensions. Salary sacrifice - As had been widely anticipated, the National Insurance contributions (NICs) benefit of paying employee pension contributions...more
The Chancellor has today announced her highly anticipated autumn Budget. As speculated, the most significant change in relation to pension schemes was the introduction of an annual GBP2,000 cap on the amount of pension...more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. SUMMARY - •The Pensions Regulator’s new guidance sets...more
Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more
Welcome to our latest update, in which we cover: Sole corporate trustees: updated Code of Practice The Association of Professional Pension Trustees (APPT) has strengthened its expectations of sole corporate trustees. DB...more
Pension plan administrators are increasingly exploring de-risking strategies to manage various risks associated with defined benefit pension plans. As de-risking becomes more common, administrators need to understand the...more
The IRS on Nov. 17, 2025, announced the cost-of-living adjustments for limitations applicable to employee benefit plans under the Internal Revenue Code (the Code) for 2026, including an unexpected increase to the Roth...more
The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2026. ...more
The IRS rolled out its 2026 retirement plan dollar limits on Nov. 13, marking the final regulatory release of annual adjustments that will impact all kinds of employee benefits next year. Since these updates are scattered...more
On November 13th, the IRS released a number of inflation adjustments for 2026, including to certain limits for qualified retirement plans. The table below provides an overview of the key adjustments for qualified retirement...more
The Internal Revenue Service recently announced 2026 dollar limits for qualified retirement plans (including 401(k) plans), deferred compensation plans, and health and welfare plans. Adjustments to certain limits are based on...more
Many prenuptial agreements include provisions about what happens with each party’s retirement and pensions in the event of divorce. In such prenuptial agreements, some couples may decide that they will divide or...more
With the budget impasse resolved, federal agencies are back to work and government employees have returned to their posts. The Internal Revenue Service returned and brought us the long-awaited list of updated lists for...more
On November 13, 2025, the Internal Revenue Service (IRS) released Notice 2025-67 containing the calendar year cost-of-living adjustments (COLAs) to the contribution and compensation limits for tax-qualified retirement plans....more
The IRS released the 2026 contribution and plan limits for retirement plans including 401(k), 403(b) and IRAs and HSAs – and most of the key thresholds are moving up. Higher caps mean greater opportunities for employees to...more