There is a generational gap and gender divide among small business owners when it comes to retirement plan readiness and the perceived importance of offering a plan, according to a new survey.

What is the proper accounting in a plan’s initial year of deposits made before year end when the valuation date is the last day of the plan year? Recently there was a discussion among the ASEA google ...

Whither the retirement plan environment? None other than three former Assistant Secretaries of Labor for the Employee Benefits Security Administration have offered their insights on some key matters ...

The PBGC has posted the present maximum guarantee values for 2026, present values applicable to benefits with annuity starting dates in 2026.

All of October, it seems, is devoted to Halloween. But despite terror-mania, October was not scary at all for private-sector pension plans. In fact, quite the opposite.

The Department of Labor recently issued an intriguing three-part “proposed rule” that, to my eye, offered helpful fiduciary tips that go well beyond pooled employer plans (PEPs).

While the quality of health savings accounts has improved and fees have fallen, most participants still use HSAs primarily as a spending vehicle rather than a long-term savings tool for retirement — ...

Plan sponsors have…papers, lots and lots of papers. Well, they used to. Now they have mostly digital documents, but how many still have paper files in cabinets somewhere going back to the beginning of ...

An ounce of prevention is worth a pound of cure, we are told. But it’s a bit more nuanced for retirement plans and those who serve them. In that case, prevention means compliance, and security, and ...

The primary obstacles to consistent retirement saving include the absence of automatic portability. The lack of a universal portability process is especially obnoxious because it undermines the ...

In 2026, the Roth catch-up provision comes into effect on a “good faith” basis. It’s one of the trickier rules to implement, and there are some hidden implementation issues that fiduciaries should ...

Back in 1976 there was a movie called “Network” in which an aging network anchor expressed his frustration in no uncertain terms. So what gets your blood “boiling”? Here's my list, concerning ...