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August 27, 2026Retirement

The Daily Brief for Benefits Professionals

BenefitsWire

Retirement Plans

August 27, 2026

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11 items · ~4 min read

In this issue

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

Regulatory Action and Guidance

1 item
IRS Proposes Standardized Rollover Forms and Process to Facilitate Plan-to-Plan Transfers

“The Internal Revenue Service (“IRS”) recently released Notice 2026-49 (the “Notice”), proposing sample forms and a standardized five-step process for rollovers to eligible retirement plans under Section 324 of the SECURE 2.0 Act.” MORE >>

Source: JD Supra

Retirement Plans

6 items
More workers expect 401(k)s to carry the weight of retirement

“A growing number of middle-class workers expect to rely more heavily on 401(k)s and similar retirement plans as government- and employer-funded pensions fade away, according to a new report. Many expect self-funded savings to be their primary source of retirement income, with 42% citing the category overall, the Transamerica Institute survey found. That includes 31% who expect to rely on 401(k)s, 403(b)s and IRAs and 11% who point to other savings and investments.” MORE >>

Source: Employee Benefit News

PGIM Adds Nestimate Tool to Help Advisors Evaluate TDFs, Lifetime Income

“Target-Date Fund IQ gives retirement plan advisors a plan-specific framework for comparing target-date strategies, including those with embedded guaranteed income Nestimate and PGIM announced today that Nestimate’s Target-Date Fund IQ Analysis tool is now available through PGIM, giving retirement plan advisors access to an objective framework for evaluating target-date funds and lifetime income solutions. Through this collaboration, retirement plan advisors can reach out to their PGIM Defined Contribution (DC) Solutions representative to run Nestimate’s reporting, enabling them to work directly with their plan sponsor clients to evaluate retirement plan investment menus, including target-dat” MORE >>

Source: 401(k) Specialist

Debt, Affordability Negatively Impacting Americans’ Retirement Plans

“While the cost of living has become a hot political topic in 2026, it’s also cutting into the confidence many Americans have in their retirement plans. According to a survey released Wednesday by the National Institute on Retirement Security, some 80% of Americans say they feel the country currently faces a retirement crisis—a number that’s jumped from 67% responding in the same way in 2020 surveys. “Housing, healthcare, debt and other expenses are competing with the need to save for retirement.” MORE >>

Source: 401(k) Specialist

Handling uncashed checks in a pension plan

“How to handle unclaimed funds when benefits are issued is a common issue for pension plans. In general, fiduciaries must establish and follow a prudent, documented process to protect a person’s money and meet their fiduciary requirement when dealing with unclaimed funds.” MORE >>

Source: Milliman

Cutting Staff? Your Retirement Plan Might Pay the Price

“As companies across every major sector of the economy continue to announce significant reductions in force — with layoffhedge.com and other layoff trackers reporting an average of nearly 3,000 workers affected per day in 2026 — plan sponsors and benefits counsel face renewed pressure to navigate the complex intersection of workforce downsizing and employee benefit plan compliance. Layoffs or reductions in force (RIFs) can trigger more than just severance and Worker Adjustment and Retraining Act (WARN) obligations — RIFs may also create unexpected retirement plan liability. If a RIF causes a “partial termination” of a company’s 401(k) or other qualified plan, the employer may be required to t” MORE >>

Source: Troutman Pepper Locke

What professional service firms should know about PBGC’s new Coverage Assessment Program for defined benefit plans

“On August 10, 2026, the Pension Benefit Guaranty Corporation (PBGC) announced the launch of its Coverage Assessment Program. This new compliance resource allows private-sector employers to request a determination of whether a tax-qualified defined benefit (DB) plan is covered by PBGC under Title IV of ERISA.” MORE >>

Source: Milliman

Litigation

2 items
Case of the Week: Market Value Adjustments and Fiduciary Liability

“An MVA can raise fiduciary concerns, but it is not inherently a fiduciary violation. The key question is whether plan fiduciaries followed a prudent process in deciding to liquidate before satisfying the 12-month put, considering the MVA, reasonable alternatives, and participant impact. Stable value investments are generally designed to permit normal participant-initiated withdrawals at contract (book) value. Plan-level withdrawals or other plan sponsor-initiated events, however, may be subject to contractual exit restrictions, including when the plan sponsor: For many pooled stable value funds, a 12-month put allows the plan to receive contract value after giving the required notice and wai” MORE >>

Source: American Retirement Association

Participant-Plaintiff Appeals Attorney Fee Ruling in 401(k) Timing Suit

“The appellate court’s affirmation of the attorney’s fees motion was referenced in a footnote of the original decision. There it was noted that the district court awarded attorney’s fees to Altria and the plan under 29 U.S.C. § 1132(g)(1) in the amount of $76,131. It also awarded Fidelity $46,820 in fees following a stipulation by the parties. Now, Kelly didn’t challenge the amount of fees awarded. Rather, according to Judge Quattlebaum, he claimed the district court abused its discretion by awarding fees at all, claiming the district court misapplied the test from Quesinberry v. Life Insurance Co. of North America, 987 F.2d 1017 (4th Cir.1993) (en banc).” MORE >>

Source: American Retirement Association

General Benefits

1 item
GAO Urges DOL to Clarify Acceptable Uses of Participant Data

“The Government Accountability Office found that most of the 31 service providers it reviewed did not did follow ‘leading privacy practices.’” MORE >>

Source: PLANSPONSOR

Press Releases

1 item

[General Benefits]

ASPPA Launches New Credential for MEP, PEP Pros

“The American Society of Pension Professionals & Actuaries (ASPPA) today announced the launch of the Qualified Pooled Plan Professional, or QP3™, a new credential designed to help retirement plan professionals understand how pooled plans work in practice. “ASPPA’s new credential is for professionals who want job-ready expertise in pooled plans,” said ASPPA Executive Director Kelsey Mayo. “It’s useful not only for pooled plan providers, but also for TPAs, advisors, recordkeepers, compliance teams and others who support employers working with MEPs and PEPs.” Built around real-world issues, ASPPA said in a press release today that the credential helps professionals evaluate pooled plan structure” MORE >>

Source: 401(k) Specialist

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