News & Analysis as of

Retirement

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

Polsinelli

Trump Accounts – Jump-Starting the Next Generation

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Key Takeaways: A new tax-favored savings vehicle for individuals under the age of 18 is now available....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Provider’s Blind Spot: When Helping Too Much Creates Fiduciary Exposure

Most providers don’t stumble into fiduciary exposure intentionally. They do it by trying to be helpful....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Why Fred Reish’s Move to Prime Capital Matters to Plan Sponsors and Providers

Today’s industry news isn’t just another personnel announcement. When Fred Reish, a lawyer whose name has been synonymous with ERISA’s most complex fiduciary and regulatory issues for decades, changes teams, the whole...more

Cooley LLP

Corp Fin’s Senior Staff: Three Deputy Directors!

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A few days ago, the SEC issued this press release with a list of the current senior staffers in Corp Fin. Director Jim Moloney started his job a few months ago – and now he has three Deputy Directors!...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Developments in German Employment Law for 2026

Every year brings new developments and amendments in German employment law. Below is a summary of what to expect in 2026. A particularly noteworthy development is the loosening of rules regarding fixed-term employment for...more

Mayer Brown

Value for Money: Better Retirement Outcomes and Greater Transparency – Further Consultation on New Framework for DC Pension...

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The Financial Conduct Authority (FCA) and the Pensions Regulator (TPR) are consulting further on the new value for money (VFM) framework for DC pension schemes. The consultation is intended to serve as...more

Haynes Boone

DOL to End Its Defense of the 2024 Retirement Security Fiduciary Rule

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The DOL recently informed the U.S. Court of Appeals for the Fifth Circuit that it will no longer defend its 2024 final rule defining when a person is providing fiduciary investment advice to ERISA plan sponsors, ERISA plan...more

A&O Shearman

Bill No. 8634 passed: key changes to Luxembourg’s pension regime

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The draft bill No. 8634 to amend Luxembourg’s pension regime was adopted by the Chambre des Députés on December 18, 2025. This eAlert sets out the forthcoming changes affecting the following topics....more

Cadwalader, Wickersham & Taft LLP

Treasury Places Kiddie IRA Accounts Under the Christmas Tree

The 2025 legislation, commonly referred to as the One Big Beautiful Bill Act (the “OBBBA”), established a new form of individual retirement accounts (“IRAs”) for individuals under 18 (“Child IRAs”). On December 2, 2025, the...more

Vorys, Sater, Seymour and Pease LLP

Vorys Benefits Brief: Introduction to Trump Accounts

The One, Big, Beautiful Bill Act created a new savings vehicle for children: the Trump Account. Trump Accounts can be established beginning July 4, 2026 for any U.S. citizen with a valid Social Security number who is under...more

Lathrop GPM

Trump Accounts: Basics that Families, Foundations, Financial Institutions and Employers Should Know

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Trump Accounts can generally be described as restricted investment accounts for minors, layered with a type of individual retirement account once the minor reaches adulthood. ...more

Ius Laboris

The ‘Wisdom Dividend’: France’s New Law on Experienced Employees

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Back in February, we reported on a new collective agreement aimed at promoting the employment of ‘experienced employees’ in France. On 24 October 2025, a new law was published amending several provisions of the Labour Code to...more

Troutman Pepper Locke

Employee Benefits and Executive Compensation Preparing for 2026 – Mandatory Roth and Optional Super Catch-Up Contributions —...

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In this installment of our Employee Benefits and Executive Compensation Preparing For 2026 series, hosts Constance Brewster and Jeff Banish walk employers through the new rules on mandatory Roth catch-up contributions and the...more

Holtzman Vogel Baran Torchinsky & Josefiak

Challenge to Mandatory Retirement Age for New York Judges Rejected

On November 24, 2025, Manhattan Supreme Court Justice Lyle Frank denied a request by state court judges to invalidate New York State’s mandatory retirement age for judges.  The plaintiffs are all sitting Justices of the New...more

Ius Laboris

A new minimum wage for 2026 and other key updates from South Korea

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The new 2026 minimum wage in South Korea has been set and will take effect from 1 January 2026. We take a look at the details below, together with several other recent employment law developments, including two key government...more

Brooks Pierce

Making a List and Checking It Twice: 2025 Amendment Deadline Approaches for Non-Profit 457(b) Plans

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Non-governmental, tax-exempt employers (i.e., non-profit organizations) that sponsor 457(b) deferred compensation plans should add this item to their year-end to-do lists: amending the plan to comply with the SECURE 2.0 Act...more

Groom Law Group, Chartered

SEC Exam Priorities’ Impact on Retirement Services

On November 17, 2025, the Division of Examinations (“Division”) of the U.S. Securities and Exchange Commission (“SEC” or “Commission”) published its annual examination priorities for the new fiscal year. For those working or...more

Mandelbaum Barrett PC

From Golden Years to Working Years: Why Retirement Looks Different Now

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A growing number of Americans are working well past traditional retirement age — sometimes out of financial necessity, but often out of purpose, connection, and passion. Working into your 70s, 80s, and beyond brings unique...more

Vorys, Sater, Seymour and Pease LLP

IRS Releases Updated Retirement Plan Annual Limits and Includes Unexpected Increase

The IRS released the cost-of-living adjustments for qualified defined contribution plans for the 2026 tax year (IRS Notice 2025-67). The following chart summarizes the key increases applicable to defined contribution plans...more

Troutman Pepper Locke

IRS Announces 2026 Retirement Plan Limits: Modest Increases

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The Internal Revenue Service (IRS) announced the 2026 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Undiscovered Country: Why 401(k) Plan Providers Must Focus on Participant Outcomes

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

Carey Olsen

Bermuda Employment Frequently Asked Questions (International Employment Lawyer)

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Briefing Summary: Carey Olsen is pleased to have authored the Bermuda section of International Employment Lawyer's (IEL) FAQs guide. IEL's International Employment FAQs provide concise answers to commonly asked employment law...more

Structured Consulting

Beyond the Closing Table: Turning the Sale of a Law Firm into Tax-Savvy Income

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Selling a law firm is literally the culmination of a lifetime of work. It’s the Big One. It’s the reward for the effort of an entire career -- decades, hundreds and hundreds of depositions, motions, clients, settlements and...more

Hogan Lovells

Employment in the news | October 2025

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We're expecting the Employment Rights Bill to finish its legislative journey any day, and we got the first taste of what some of the detailed regulations underpinning the new protections might look like. EAT decisions...more

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