Implementing SECURE 2.0 section 324, the IRS proposes four optional sample forms and standardized procedures for rollovers between employer plans or between a plan and an IRA, aiming to replace today's paper-check-and-fax friction with a predictable process. Use of the forms would be optional and no safe harbor attaches yet; comments are due October 23, 2026.

Starting this year, employers can contribute to an employee's or dependent's Trump account tax free, up to a combined $2,500 per year (inflation-adjusted after 2027) under a contribution program. Groom's walk-through of this week's proposed regulations.

PLANSPONSOR's coverage of Notice 2026-49: new guidance would encourage electronic transfers and standardized forms for moving retirement savings between plans.

NAPA's take on this week's proposal guiding employers on implementing a Trump Account contribution program, a third voice alongside the primary text and the Groom explainer.

Groom's Q&A-format read of Notice 2026-48 and what it signals about the forthcoming Saver's Match proposed regulations.

Hiring a third-party administrator does not transfer responsibility for operating a retirement plan. Rosenbaum on the most common post-compliance-problem surprise he hears from plan sponsors, and where TPA reliance actually ends.

The adviser-side angle on the proposed regulations: pre-tax payroll deductions similar to health savings accounts, though other vehicles may offer better benefits for some families.

As state auto-IRA programs proliferate and mature, DC plan sponsors will increasingly encounter new hires who have been in an auto-IRA for years and need help acclimating to a 401(k)-style plan.

The FTC's July settlement with Caremark resolved allegations that rebate-driven formulary practices inflated insulin list prices and patient costs. DWT draws out the plan-sponsor implications, a companion to yesterday's IFEBP settlement-terms analysis.

NAPA's read of the Senate bill requiring the SSA to send newborn information to Treasury to create Trump Accounts, a second view of the legislation readers met Tuesday via PLANADVISER.

A May cyberattack on DentaQuest, the dental and vision benefits administrator serving 32 million Americans, compromised the health data of at least 15 million individuals, the largest health data breach reported to federal regulators this year. Plan sponsors whose group plans use DentaQuest should be reviewing their business associate agreements and notification obligations.

The detailed accounting, published as notification letters began going out: names, Social Security numbers, member and Medicaid/Medicare identifiers, and dental and vision treatment and billing information, with independent analysis suggesting up to 23.4 million unique individuals, including 1.7 million Social Security numbers that appear to belong to children. Affected individuals are being offered 24 months of credit monitoring.

The security press take from late July: the ShinyHunters extortion group claimed responsibility for the May intrusion, stealing 234 GB of data after ransom negotiations failed, with files dating back to 2009 and a final assessment above 23.4 million people, well past the 15 million in initial reports.

Lockton's compliance team digs into the section 129 half of this week's proposed regulations and finds the detail vendors will care about most: the 55% average benefits test denominator counts only employees actually receiving dependent care assistance, not the whole workforce. The alert walks through correction mechanics for failed tests and advises employers to test early and verify their vendor's methodology for 2026.

Warner Norcross joins the e-disclosure commentary with the practitioner's sigh of relief in the title: the DOL's proposed additional safe harbor would let group health plan administrators furnish required disclosures electronically.

Sidley joins the e-disclosure commentary, analyzing the DOL's proposed notice-and-access safe harbor for group health plans and what sponsors should weigh before relying on it.

Class actions aggregating employee claims against 401(k) plans are big litigation, with gross settlements exceeding $500 million since 2021. Bradley on how the Fourth Circuit's certification reasoning arms defendants, the latest entry in the class-certification story that led yesterday's Digest.

In Healthcare Ally Management v. WSP USA, the Ninth Circuit held ERISA does not preempt an out-of-network surgery center's negligent misrepresentation claim based on an Aetna verification call, while affirming preemption of the promissory estoppel claim.

In City of Tacoma v. Western Metal Industry Pension Fund, the Ninth Circuit affirmed a funding-rate-based recalculation of withdrawal liability, another reminder that contesting multiemployer assessments remains an uphill battle.

Preparing for Maryland's FAMLI program will require coordination across HR, payroll, benefits, and legal teams. Ballard Spahr on the requirements and the planning employers should start now.

Bricker Graydon on the health-premium recovery question every employer eventually faces: what happens to premiums the employer advanced during FMLA leave when the employee never comes back.

Part 3 of the firm's executive-pay series turns to nonqualified deferred compensation and section 409A, following earlier installments on stock options, restricted stock, RSUs, phantom stock, SARs, and the 83(b) election.

Transactions involving an ESOP shareholder, and an ESOP trustee serving as fiduciary for participants, create complexity a private equity buyer will not find in non-ESOP deals. Foley maps the terms and issues unique to these acquisitions.