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July 9, 2026Retirement

The Daily Brief for Benefits Professionals

BenefitsWire

Retirement Plans

July 9, 2026

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13 items · ~4 min read

In this issue

Regulatory Action and Guidance (2)  ·  Retirement Plans (4)  ·  Litigation (1)  ·  General Benefits (6)

Regulatory Action and Guidance

2 items
Developing Cycle 4 Pre-Approved Defined Benefit Plans — Cumulative List Is Here

“Plan document providers have a little over a year to get their pre-approved defined benefit plans updated for these changes and submitted to the IRS. ... The article provides a closer look at the most significant qualification updates, including SECURE Act and SECURE 2.0 changes, final and proposed regulations, and other guidance that will shape the next review cycle.” MORE >>

Source: Groom Law Group

Developing Inspector General Finds DOL Lacked Oversight with Common Interest Agreements

“In its new report, the OIG found that EBSA, along with the Office of the Solicitor (SOL) and the Wage of Hour Division (WHD) did not have formal policies and procedures, a framework for internal coordination, or tracking mechanisms to ensure common interest agreements were appropriately executed. ... The lack of tracking mechanisms may have also led the DOL to improperly enter into common interest agreements with non-governmental entities and potentially disclose privileged information, stated the inspector general.” MORE >>

Source: 401(k) Specialist

Retirement Plans

4 items
Strengthening Missing Participant Policies: What’s New?

“Today, a newly updated missing participant policy template (available for download here) builds on that foundation, reflecting evolving regulatory expectations and practical lessons from ongoing enforcement activity. Since the 2024 article, regulatory expectations—particularly from the Department of Labor (DOL)—have continued to evolve, with a growing focus on documentation, process integrity, and proactive oversight. The updated template reflects these developments in three important ways: 1. Greater emphasis on fiduciary process and decision-making2. Expanded preventative controls to reduce missing participants3. Improved documentation to support audit and enforcement readiness” MORE >>

Source: 401(k) Specialist

Auto Enroll New State Employees in Delaware’s 457(b)? Legislature Says Yes

“The legislation would establish an automatic enrollment feature for newly hired state employees in Delaware's 457(b) deferred compensation retirement plan. ... New employees who had been automatically enrolled in the state 457(b) plan would be able to opt out at any time before automatic withdrawals begin. If an employee wants to opt out but misses that deadline, he or she would then have an additional 30 days to opt out; in addition, he or she would have 120 days after the date of hire to submit refund requests. ... The initial default contribution rate could not be less than 3% of compensation.” MORE >>

Source: American Retirement Association

Recordkeepers Eye PEPs for New Growth Opportunities

“The latest Cerulli Edge—U.S. Retirement Edition finds that 60% of recordkeepers already record keep for PEPs, with more planning to do so in the next 12 months. What's more, as adoption grows, 71% of recordkeepers say that PEPs are a moderate or major strategic priority, and 64% expect them to have a positive impact on their business in the coming year. Several industry executives also tell Cerulli that recordkeepers expect 20% to 40% of their new business growth in 2026 to come from PEPs, and that in a few years, most new business could come through PEPs.” MORE >>

Source: American Retirement Association

Case of the Week: Understanding the ‘Rule of 55’

“The ERISA consultants at the Retirement Learning Center (RLC) Resource Desk regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans and other types of retirement savings and income plans, including nonqualified plans, stock options, and Social Security and Medicare.” MORE >>

Source: American Retirement Association

Litigation

1 item
D.C. Circuit Trims $13 Million Multiemployer Judgment, Rejecting Retroactive Interest Hike and Individual Owner Liability on Withdrawal Liability

“The D.C. Circuit affirmed in part, reversed in part, and remanded. ... The court reversed, however, on the applicable interest rate. The incorporated Trust Agreement pegged interest to the IRS rate for delinquent taxes. After ES Alsip terminated and withdrew, the trustees amended the Trust Agreement to impose an 18-percent annual rate retroactive to before the withdrawal. Applying the principle that contractual obligations ordinarily cease upon termination unless the terms expressly provide otherwise, the court held that the fixed IRS-rate obligation survived but that the amended 18-percent rate was a new liability the Fund could not impose on an employer that had already withdrawn. The cour” MORE >>

Source: Roberts Disability Law

General Benefits

6 items
Kreps Discusses Fiduciary Partnerships in PLANADVISER

“The article examines how plan sponsors can effectively partner with 3(16) and 3(38) fiduciaries, while recognizing that sponsors remain responsible for selecting and overseeing those providers. ... "The sponsor does not have to second-guess every decision that gets made, but they do have to ensure that the professionals they have selected are competently executing their duties.” MORE >>

Source: Groom Law Group

Meaningful Comparisons Require Meaningful Comparators: Intel to SCOTUS

“ERISA fiduciaries are governed by a duty of prudence. That duty is a duty of process, not performance. Fiduciaries must adequately investigate and monitor investments, but they do not guarantee a particular level of return. A fiduciary does not violate the duty of prudence by selecting investments that deliver a 5% return just because the investments selected by some other fiduciary achieved 10%. And different ERISA funds can, should, and do have different aims and risk profiles.” MORE >>

Source: American Retirement Association

Developing How Should 401k Plan Sponsors Measure Retirement Plan Success?

“Viewing this content requires a Professional Membership. You are not currently logged in. If you have an account, you may login below, or use the "Log In" option at the top of the page.” MORE >>

Source: Fiduciary News

As AI Tool Use Expands, Questions Arise About Attorney-Client Privilege

“Using an artificial intelligence tool to get answers to retirement and benefit legal questions could cost a plan sponsor the attorney-client privilege they have always relied on when working with human counsel.” MORE >>

Source: PLANSPONSOR

Why the Cheapest 401(k) Plan Is Usually the Most Expensive

“When my wife and I first got married, we did what most young couples do. We were trying to build a home on a budget, so we bought a lot of household items at Walmart. It wasn’t because we were particularly loyal to Walmart.” MORE >>

Source: JD Supra

Small Business Owners Would Welcome Broader Support from Plan Advisors

“Voya Financial's survey of small business owners reveals that a large majority would find greater value from plan advisors who can help support their companies beyond retirement plans. ... Conversations are expanding into topics such as workforce strategy and retention, succession planning, fiduciary oversight, administrative efficiency, tax-efficient benefit solutions, and managing long-term financial obligations.” MORE >>

Source: American Retirement Association

BenefitsWire · A digest for ERISA attorneys, third-party administrators, actuaries, recordkeepers, and benefits consultants.
An informational digest, not legal advice.
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