BenefitsWire

“On June 18, 2026, the U.S. Department of Labor (DOL) published Technical Release 2026-02, concluding that employer contribution arrangements associated with Trump Accounts are generally not subject to the Employee Retirement Income Security Act (ERISA).” MORE >>

Source: mondaq.com

“ Revenue Ruling 2026-13 provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by § 1274.” MORE >>

Source: IRS

“Congress is once again considering legislation that would allow 403(b) retirement plans to invest in Collective Investment Trusts (CITs). More than 30 financial industry organizations are urging the Senate to act, arguing that teachers, nonprofit employees and clergy deserve access to the same institutional investment vehicles already available in many 401(k) plans. There is merit to that argument. Many Collective Investment Trusts are excellent investment vehicles. Vanguard’s Retirement Savings Trust (RST) funds are an excellent example. Low-cost institutional index strategies offered through CITs can reduce expenses for participants.” MORE >>

Source: The Commonsense 401(k) Project

“If you are considering selling your business, you may often believe that the only available option is selling to an unrelated third-party buyer, such as a competitor or a private equity fund.” MORE >>

Source: JD Supra

“In our most recent Public Retirement Systems Study, more than 70% of public pension leaders identified sustaining target funding levels as their top concern. That focus is not surprising. Funding discipline is the backbone of long-term stability, and in today’s environment — marked by investment volatility, emerging risks, and growing operational complexity — it’s never been more important to stay informed.” MORE >>

Source: NCPERS

“Employer and business groups are urging the U.S. 4th Circuit Court of Appeals to uphold the dismissal of an ERISA lawsuit challenging Northrop Grumman Corp.’s use of 401(k) forfeitures, arguing that the Employee Retirement Income Security Act and other longstanding federal guidance has consistently permitted employers to use forfeited retirement plan assets to offset future employer contributions rather than pay plan expenses. The amicus brief, filed July 14 by the U.S. Chamber of Commerce, the American Benefits Council and the ERISA Industry Committee, adds to growing employer support in one of a wave of retirement plan forfeiture cases now before federal appeals courts. The appeal comes af” MORE >>

Source: PLANSPONSOR

“The suit alleged claims for breach of fiduciary duty, prohibited transactions, and co-fiduciary liability under the Employee Retirement Income Security Act of 1974 (ERISA). In responding to a motion to dismiss the suit, U.S. District Judge Sarah E. Geraghty first outlined the history of the case. She noted that prior to their divorce, the parties owned Accelerated Recovery Centers, LLC (ARC), a provider of alcohol addiction treatment services. Pursuant to ARC’s operating agreement, Mr. Kelly owned 80% of ARC’s membership units and Ms. Watkins owned the remaining 20%. Two plans were involved — the ARC 401(k) Plan and the ARC Cash Balance Plan.” MORE >>

Source: American Retirement Association

“The Department of Labor backed Intel Corp. in its Supreme Court fight over the alleged underperformance of funds in the Intel 401(k) Savings Plan, according to a court filing. Department officials supported Intel’s argument that it would require an “apples to apples” comparison to show that the Intel funds failed to track the returns of a “meaningful benchmark.” MORE >>

Source: plansponsor.com

“The brief urges the court to affirm a district court ruling that Northrop Grumman did not violate its fiduciary duties by using forfeited 401(k) contributions to provide contributions to other participants. When an employee leaves a job before their employer’s 401(k) contributions vest, the unvested portion is forfeited and stays in the plan. Federal law bars refunding it to the employer, but has long let employers choose, within the plan’s terms, whether to use it for administrative costs, benefits for returning employees, or future employer contributions.” MORE >>

Source: eric.org

“Section 409A of the Internal Revenue Code (Section 409A) imposes strict rules governing the timing of deferred compensation payments, such as when and under what circumstances such payments can be made. It comes with significant penalties, imposing a 20% tax (and other adverse tax consequences) on non-compliant deferred compensation. Is severance considered deferred compensation covered by Section 409A? The answer may be surprising. In general, deferred compensation for Section 409A purposes is defined as a legally binding right arising in one calendar year to receive compensation that may be paid in a future calendar year. Under that broad definition, an entitlement to severance under an em” MORE >>

Source: Foley & Lardner

“Many participants, particularly younger generations, want — and expect — more guidance and support in navigating retirement planning decisions, according to findings from J.P. Morgan Asset Management’s newly released 2026 Defined Contribution (DC) Plan Participant Survey.” MORE >>

Source: American Retirement Association