As we approach 2026, cybersecurity in retirement planning is emphasized as a shared responsibility among plan sponsors, advisers, recordkeepers, and participants. Sastry Durvasula from TIAA stresses that preventing fraud is a collective effort, while Luke Delorme from Tableaux Wealth highlights the individual responsibility in safeguarding assets. To better inform participants, Durvasula insists on the importance of communicating the evolving nature of digital scams, which now include not just common phishing emails but also sophisticated AI-generated deepfake scams that can deceive even savvy individuals.
On December 9, 2025, the U.S. Solicitor General and the DOL submitted an amicus brief in the case of Parker-Hannifin Corporation, et al. v. Johnson, et al., urging the Supreme Court to review Parker-Hannifin's petition for certiorari. The petition challenges the Sixth Circuit's decision, which stated that a meaningful benchmark is not necessary to plead a fiduciary breach claim under ERISA concerning underperforming, high-fee investments in a 401k plan. The government's brief contends that the Sixth Circuit's ruling is incorrect and highlights two main errors in the decision.
Financial professionals are increasingly supporting the incorporation of alternative investments into modern portfolios, but there has been uncertainty surrounding their integration into 401k and other defined contribution plans. Recently, a White House executive action has indicated a shift towards a more favorable regulatory environment for Investment Solutions that include alternative investments. This article examines the evolving regulatory landscape and outlines key considerations for Plan fiduciaries seeking to offer their participants access to alternative investments through these Solutions.
Many sponsors of smaller 401k plans are being guided toward integrating their recordkeeper's stable-value fund into these target-date strategies, effectively lowering administrative costs. While this reduction in fees is beneficial for participants, the influence of cost-sharing arrangements on target-date managers' allocation decisions can lead to significant trade-offs. The discussion here delves into the factors driving this trend, its prevalence, and the implications of these trade-offs for investors.
As we approach 2026, plan sponsors must navigate a changing environment characterized by new regulations, fiduciary risks, evolving plan designs, and shifting participant expectations. This period reflects ongoing change, intensified by urgency. The discussion here highlights key trends expected to influence retirement plans in the coming year.
In educational seminars, attendees often inquire about a template for a retirement plan audit Request for Proposal. After emphasizing the importance of selecting a qualified plan auditor and outlining essential items and criteria for evaluation, the author provides an RFP outline that highlights key components of an effective retirement plan audit. Additionally, a customizable RFP template is provided to accommodate the specific requirements of each plan.
A study by J.P. Morgan Asset Management reveals that nearly half of retirement plan participants are burdened by credit card debt, leading many to take loans against their future savings. The "Retirement by the Numbers" report analyzed data from 16,000 defined contribution plans and over 12 million participants, highlighting the correlation between high credit card balances and lower contribution rates and account balances. This debt impacts retirement readiness, decreasing it by up to 40% for older participants.
The DOL is set to issue guidance that may change how retirement plan participants receive benefit statements. Following the SECURE 2.0 Act of 2022, the proposed regulations will mandate that defined contribution plans provide at least one paper benefit statement annually, unless participants opt out. Additionally, defined benefit plans will need to provide paper statements at least once every three years. While electronic delivery will remain the primary method of communication, this move restores a guaranteed role for paper statements.
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Collected Wisdom™
Our researchers look for what they think are some of the better resources available to assist you in administering your plan or helping your clients. We group these resources in our COLLECTED WISDOM™ topics to make it easy for you to locate the information you need. Each item in a category contains a summary and date of when it was placed in the group.
We also maintain some older material in these collections for perspective and context.
