Category Archives: Retirement Plans

If you thought catch-up contributions were settled territory, think again. The IRS has now issued final regulations under SECURE 2.0 that require, as of January 1, 2026, that catch-up contributions for certain higher-earning participants must be made on a Roth … Continue reading →

If you thought catch-up contributions were settled territory, think again. The IRS has now issued final regulations under SECURE 2.0 that require, as of January 1, 2026, that catch-up contributions for certain higher-earning participants must be made on a Roth … Continue reading →

Whenever I sit with a retirement plan committee, I can’t help but be reminded of my experiences with nonprofit boards — both as a member and as legal counsel. The dynamics are eerily similar. On paper, everyone is there for … Continue reading →

Good news — the Senate has confirmed Daniel Aronowitz as Assistant Secretary of Labor, giving him the reins at the Employee Benefits Security Administration (EBSA). After a protracted seven-month wait, the confirmation vote (51–47) places the fiduciary world squarely in … Continue reading →

The clock is ticking. Starting January 1, 2026, the world of catch-up contributions changes in a big way. Thanks to SECURE 2.0 and the IRS’s final regulations, higher-earning participants who want to make catch-up contributions will only be able to … Continue reading →

The latest chapter in the wave of forfeiture reallocation lawsuits comes from Armenta v. WillScot / Mobile Mini. The good news: most of the claims were dismissed. The caution: one prudence claim survived, and the court gave the plaintiff a … Continue reading →

The Investment Company Institute reports that U.S. retirement assets bounced back in Q2 2025, setting record highs. That’s good news — but it’s also a reminder to stay sharp. What’s driving the climb? · Market appreciation lifted balances. · Steady … Continue reading →

If you want to stay out of DOL trouble, here’s what I’d tell you over a drink,no legalese, just practical advice. 1. Cybersecurity is a fiduciary issue. The DOL is digging deep into cybersecurity practices, going well past HIPAA compliance. … Continue reading →

When it comes to retirement plan regulations, the only constant is change—and the Roth catch-up requirement under SECURE 2.0 has been a rollercoaster. The IRS and Treasury finally issued their final regulations, and plan sponsors can breathe, somewhat, knowing that … Continue reading →

If you’re a plan sponsor, here’s what I’d tell you about the growing conversation around cryptocurrency in retirement plans. 1. Risks Are Real — and Fiduciary Responsibility Wins Cryptocurrency might seem sexy or edgy, but from a fiduciary standpoint, it’s … Continue reading →