News & Analysis as of

Retirement Plan

Hogan Lovells

HL UK Pensions Law Digest 6 February 2026

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The Pension Schemes Bill continues to be considered by Committee in the House of Lords. Points of interest from the Minister of State (Baroness Sherlock) in debates on 22 January, 26 January and 3 February 2026 include the...more

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

Amundsen Davis LLC

Trump Accounts: A New Player in the Employee Benefits Lineup

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Limited IRS guidance is here, but should your organization jump in or wait? JPMorgan Chase, BlackRock, and Charles Schwab have already announced they will match the federal government’s $1,000 seed contribution to Trump...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

When the Loudest Committee Member Is the Least Informed

Every plan sponsor committee has one. The loudest person in the room. The one with the strongest opinions. The one who “has experience” — usually from a prior employer, a cousin’s plan, or something they once read on...more

Snell & Wilmer

IRS Issues Updated Rollover Notices: What Plan Sponsors Need to Do

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The IRS issued updated safe harbor explanations for the Section 402(f) rollover notice in Notice 2026-13, replacing Notice 2020-62. The guidance includes separate model notices for distributions from non-Roth accounts and...more

Ius Laboris

What’s Happening in Employment Law in Ireland in 2026?

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Irish employment law continued to evolve through 2025, with legislative movement across pay transparency, pensions, equality, and AI governance, alongside active adjudication before the Workplace Relations Commission (WRC)...more

Haynes Boone

Department of Labor Updates National Enforcement Projects for Employee Benefit Plans

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The DOL recently announced the overhaul of its national enforcement projects for fiscal year 2026 (the “DOL Release”). The DOL will prioritize any cases related to cybersecurity, barriers to mental health and substance use...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

McDermott Will & Schulte

IRS roundup: January 13 – January 20, 2026

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for January 13, 2026 – January 20, 2026....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

Carlton Fields

The INVEST Act: A Harbinger of New Investment and Product Development Opportunities?

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In a recent speech before the New York Stock Exchange on revitalizing the securities markets, SEC Chairman Paul Atkins remarked that over the past three decades the number of public companies listed on U.S. stock exchanges...more

Proskauer - Employee Benefits & Executive...

IRS Issues Updated Safe Harbor Rollover Notices

Retirement plan sponsors should take note of new IRS safe harbor rollover notices. As a reminder, section 402(f) of the Internal Revenue Code requires retirement plan administrators to provide recipients of eligible...more

A&O Shearman

UK Pensions: What’s new this week? February 2025

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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

Williams Mullen

PODCAST: Williams Mullen’s Benefits Companion - Why NAPA Matters for Plan Sponsors and Benefits Professionals

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On this episode of Williams Mullen’s Benefits Companion, host Brydon DeWitt is joined by Lisa Drake, Managing Director at SageView Advisory Group and President of the National Association of Plan Advisors (NAPA). Together,...more

Ice Miller

IRS Modifies Language in the Safe Harbor Special Tax Notice

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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

Haynes Boone

IRS Issues Updated Safe Harbor Notices for Eligible Plan Rollover Distributions

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The IRS recently issued Notice 2026-13 (the “IRS Notice”), modifying two safe harbor explanations that retirement plan sponsors may use for the purpose of providing required 402(f) notices to participants, beneficiaries, and...more

Littler

Policy Week in Review – January 30, 2026

Littler on

NLRB Division of Advice Recommends Dismissal of Expansive Charges The National Labor Relations Board (NLRB) Division of Advice (“Advice”) released a series of memos that recommended dismissal of charges that appear to have...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

Hogan Lovells

Resolving UK Virgin Media issues: where are we now?

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The latest development in relation to issues arising from the Virgin Media case is publication by the Financial Reporting Council (FRC) on 23 January 2026 of guidance for actuaries who are asked to confirm whether a...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Why Most Provider “Best Practices” Are Just Litigation Avoidance

The retirement industry loves the phrase best practices. It sounds proactive, responsible, and professional. In reality, most “best practices” have very little to do with improving plan outcomes and everything to do with...more

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