As a reminder, the minimum funding rules under Section 430 establish how much an employer must contribute to a defined benefit pension plan each year to avoid excise tax penalties and satisfy related funding requirements.

Cash balance plans grew by 1,025% over two decades, according to an Ascensus report.

The Treasury Department recently issued proposed regulations providing long-awaited guidance on employer contributions to Trump Accounts under Internal Revenue Code Section 128.

The IRS issued a proposal outlining the acceptable investments for Trump Accounts. The proposal covers fees, foreign investments, ESG funds, and other investment management issues.

The retirement industry may be overdue for a "reintroduction."

The DOL's proposed regulation on selecting investments, including alternative assets, identifies six factors relevant to selecting investments for participant-directed plans such as 401(k)s; this post is the second in a series examining those factors, focusing on performance benchmarking.

With the IRS set to issue letters on August 31, we recap key deadlines for some defined contribution plans.

The Pension Protection Act (PPA) didn't invent automatic enrollment, target-date funds, or professional investment management. But it was arguably a transformative shift in the design of workplace retirement plans, and the focus of those who support them.

The IRS on Aug. 19 issued proposed regulations that would modify rules for the minimum funding requirement applicable to single-employer defined benefit plans.

From unexpected babies to "Ozempic teeth," the ultra-popular class of GLP-1 medications are turning out to have a few unanticipated side effects. Emerging research shows the drugs, which have proven effective in treating obesity and diabetes, may also be useful in treating addiction.

The Ninth Circuit held that ERISA preempts a promissory estoppel claim over a misrepresented reimbursement rate on a benefits-verification call, but not a negligent misrepresentation claim on the same facts, because that injury flows from the false statement itself rather than from interpreting or denying plan terms. Mayer Brown's takeaway for administrators: record verification calls and put coverage representations in writing.

A unit of American Family Insurance and two co-insurers do not have to cover a $40 million settlement paid by a retirement plan administrator accused of failing to catch a years-long fraud scheme carried out by a church executive, a California federal court ruled Thursday.

Lin denied Plaintiff's motion to alter the judgment under Federal Rule of Civil Procedure 59(e) and granted, in a substantially reduced amount, Plaintiff's motion for attorneys' fees and costs under ERISA's fee-shifting provision, awarding $201,195 in fees and $467 in costs against the roughly $350,000 requested.

The city reduced the employment tenure requirement under its Paid Parental Leave Ordinance from 180 days to 90 days, meaning eligible employees can start accessing employer-paid supplemental compensation benefits faster.

"Any successful business has needs that 401(k) plans and traditional group benefits are not built to solve. It's a unique itch that nonqualified plans can scratch."

Learn why cybersecurity now belongs in the boardroom and what public pension trustees should be asking about governance.

A new report suggests that employees ages 55+ who engage with virtual financial wellness benefits make significant progress toward key retirement readiness milestones.

Naming a trust as your IRA beneficiary can help you meet important estate planning goals. However, if you are considering this, you should proceed with caution.