PODCAST: Williams Mullen's Benefits Companion - Private Markets, Public Plans: What Sponsors Need to Know
PODCAST: Williams Mullen's Benefits Companion - ERISA Forfeiture Litigation
PODCAST: Williams Mullen's Benefits Companion - Understanding Lifetime Income Products
Coronavirus-Related Retirement Plan Distributions, MPPPs, and Governmental 401(a) Plans
CARES Act – Retirement Plan Distributions and Loans: Troutman Sanders and Pepper Hamilton COVID-19 Issues for Employers Podcast Series
The SECURE Act: Significant Changes for Retirement Plans and IRAs
The Secure Act | How secure are you in your estate plan?
Podcast: Supreme Court May Resolve Key ERISA Statute of Limitations and Proprietary Fund Litigation Questions
The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate Insights
The Internal Revenue Service (IRS) has announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2026....more
The SECURE 2.0 Act of 2022 (“SECURE Act 2.0”) makes many changes impacting retirement plans. Among the most significant are changes affecting “catch-up” contributions. The IRS recently finalized regulations relating to these...more
2025 has already been a roller coaster for plan sponsors—regulatory change, cybersecurity threats, shifting fiduciary standards. But—brace yourselves—2026 is going to test all the work you thought you had under control....more
Under the SECURE 2.0 Act of 2022 (the Act), new rules apply to 401(k), 403(b), and governmental 457(b) plans regarding catch-up contributions – the additional elective deferrals ($7,500 in 2025) that employees aged 50 or...more
This year, there has been a continued increase in initiatives promoting an anti-ESG approach to investment selection and proxy voting for ERISA plans. The U.S. Department of Labor (DOL) announced in May that it will no longer...more
On September 16, 2025, the Internal Revenue Service (IRS) issued final regulations to reflect statutory changes under Section 603 of SECURE 2.0, which generally require that catch-up contributions made by participants in...more
Mergers are great when you’re talking about chocolate and peanut butter. But when you’re talking about merging 401(k) plan assets, it’s not always a smooth combination. Plan mergers, whether due to acquisitions, company...more
I’ve always loved the title of Star Trek VI: The Undiscovered Country. In the film, it was used as a metaphor for the uncertain peace between the Klingons and the Federation—this scary, uncharted space that could either unite...more
Each week while Congress is in session, our Policy team delivers a key update to highlight a topical benefits, health, or retirement news item from the Hill, such as a newly introduced bill, a summary of a committee hearing,...more
We are entering the home stretch of a memorable year. While benefits litigation may not be the first thing that comes to mind, it has been a very busy year for ERISA class actions, particularly for defined contribution plans...more
On this Ropes & Gray podcast, benefits consulting principal David Kirchner is joined by Sharon Remmer, an ERISA and benefits partner, and Elliot Saavedra, a senior benefits consultant, to discuss the implications of President...more
Many employers sponsor Section 401(k) Plans to help employees save for retirement by allowing them to contribute a portion of their pay into the Plan. ...more
When I first started my practice, I thought a 401(k) plan was just a plan document, a custodian, and some mutual funds. Over the years, I realized that the plan is like a baseball team—you can’t just put nine guys on the...more
The Investment Company Institute reports that U.S. retirement assets bounced back in Q2 2025, setting record highs. That’s good news — but it’s also a reminder to stay sharp....more
The following non-exhaustive list describes year-end action items and the annual notices for retirement plans, which generally must be distributed within a reasonable time prior to the start of the plan year. For calendar...more
On this episode of Williams Mullen’s Benefits Companion, host Brydon DeWitt talks with Sarah Parker of SageView Advisory Group about the growing interest in private markets within defined contribution retirement plans. They...more
On September 16, 2025, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Final Regulations (Treasury Decision 10033) under Section 603 of the SECURE 2.0 Act. Section 603, as enacted,...more
The clock is ticking. Starting January 1, 2026, the world of catch-up contributions changes in a big way. Thanks to SECURE 2.0 and the IRS’s final regulations, higher-earning participants who want to make catch-up...more
With the leaves changing colors and the holidays around the corner, it’s time for retirement plan sponsors to review their plan documents to comply with year-end amendment deadlines, confirm operational compliance with...more
In welcome news for plan sponsors and other fiduciaries considering lifetime income solutions for their defined contribution (“DC”) plans, the Department of Labor (“DOL”) recently issued Advisory Opinion 2025-04A (“AO”) to...more
Whenever I sit with a retirement plan committee, I can’t help but be reminded of my experiences with nonprofit boards — both as a member and as legal counsel. The dynamics are eerily similar. On paper, everyone is there for...more
The US Department of Labor recently issued an advisory opinion clarifying whether a managed account–based lifetime income offering could qualify as a qualified default investment alternative....more
SECURE Act 2.0 introduces new rules applicable to 401(k) plan catch-up contributions that will take effect in 2026. This Alert provides a brief explanation of catch-up contributions and actions which plan sponsors and...more
Let’s cut through the marketing fluff and look at what the 2025 T. Rowe Price Defined Contribution Consultant Study is really telling us, and more importantly, what it means for financial advisors who want to stay relevant,...more
The Internal Revenue Service has at long last issued final regulations with respect to the Roth catch-up contribution mandate, which was added to the Internal Revenue Code three years ago. The regulations require that 401(k),...more