BENEFITS DIGEST

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A publication of The Inner Firm

Tuesday, July 21, 2026

№ 13

15 items · ~2 min read

Court Decisions (1)·Retirement Plans (9)·Case Commentary (4)·Also Noteworthy (1)

The One Thing

The sleeper in today's issue is PBGC's proposed penalty rule, which moves the agency's practices for calculating, imposing, and waiving the monetary penalties that follow late required notices, long housed in informal policy statements, into binding regulation. Codified penalty policy cuts both ways for defined benefit sponsors. Enforcement gets more predictable, and pleading ignorance gets weaker. The comment period is the chance to shape the waiver standards, and sponsors with a history of borderline-late filings should read this one closely.

Court Decisions (1)

Retirement Plans (9)

Penalties for Failure to Provide Certain Notices or Other Material Information
Proposed Rule · Pension Benefit Guaranty Corporation 2026-07-21

This proposed rule would provide the Pension Benefit Guaranty Corporation's policies for calculating, imposing, and waiving monetary penalties to pension plans for failure to provide certain required notices or other material information timely to PBGC and plan participants.

What Were They Thinking? Retirement Plan Edition
The Rosenbaum Law Firm P.C · via JD Supra 2026-07-18

I’ve always believed the retirement plan business needs its own version of a greatest hits album for bad decisions. Not because I enjoy watching train wrecks, although professionally speaking, they can be educational.

CRR: Medicare Dilemma Deserves Better Attention
PLANSPONSOR 2026-07-14

Physician and outpatient services and prescription coverage pose a significant threat to US fiscal resources, according to Boston College’s Center for Retirement Research.

Case Commentary (4)

Also Noteworthy (1)