Worldwide: Retirement, Superannuation & Pensions

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
The First Round Of Saver’s Match Guidance Is Here
The Treasury Department and IRS have released Notice 2026-48, providing the first comprehensive guidance on SECURE 2.0's new Saver's Match program. This federal matching contribution for low- and moderate-income retirement savers introduces complex implementation challenges, including how to route taxpayer matches directly to retirement plans and IRAs. The Notice addresses eligibility requirements, income limits, contribution types, and delivery mechanisms while requesting public comments on operational app
United States Tax
GL
Groom Law Group
Article
Withdrawal Liability: Contesting Assessments Remains Uphill Battle As Ninth Circuit Affirms Funding Rate-Based Recalculation
The Ninth Circuit's decision in City of Tacoma v. Western Metal Industry Pension Fund addresses a critical question for employers facing withdrawal liability assessments: Can multiemployer pension funds use lower PBGC annuity rates instead of higher funding rates when calculating what departing employers owe? This case reveals the substantial financial stakes involved and the challenging legal landscape employers must navigate when contesting these assessments, even when courts have previously ruled against
United States Employment
JL
Jackson Lewis P.C.
Article
Worth The Wait: IRS Proposes New Nondiscrimination Rules For Dependent Care Assistance Programs
The Treasury Department and IRS have released proposed regulations addressing nondiscrimination rules for dependent care assistance programs under Code section 129, marking the first guidance on these rules in over 45 years. These regulations provide detailed frameworks for the four required nondiscrimination tests and offer practical correction mechanisms for testing failures.
United States Employment
GL
Groom Law Group
Article
Ninth Circuit Again Applies Effective Vindication Doctrine In Finding ERISA Plan Arbitration Clause Unenforceable
The Ninth Circuit Court of Appeals has once again invoked the effective vindication doctrine to strike down an ERISA plan arbitration clause, ruling that provisions preventing representative actions and plan-wide relief violate participants' substantive rights under federal law. This decision adds to a growing body of federal appellate precedent challenging the enforceability of arbitration clauses in 401(k) plans, raising critical questions about how plan sponsors should structure dispute resolution mechan
United States Litigation
MB
Mayer Brown
Article
Upcoming Amendment Deadlines For Tax-Qualified And Tax-Favored Retirement Plans
Tax-qualified and tax-favored retirement plans face critical December 31, 2026 amendment deadlines to maintain favorable tax status under SECURE Act, SECURE 2.0, and related legislation. Plan sponsors must navigate complex compliance requirements including document restatements, forfeiture usage reviews, and alignment of plan administration with written documents. What steps should plan administrators take now to ensure timely compliance and avoid costly corrections?
United States Tax
BS
Butler Snow LLP
Article
Education Or Advice? How Retirement Plan Sponsors Can Boost Retirement Literacy While Avoiding ERISA Fiduciary Liability
Retirement plan sponsors face a critical challenge: helping employees understand their benefits while avoiding ERISA fiduciary liability. With retirement literacy at historic lows and only 43% of workers understanding basic 401(k) matching contributions, the line between investment education and investment advice has never been more important to navigate correctly.
United States Employment
FL
Foley & Lardner
Article
Proposed FASB Clarification Affecting Market-Return Cash Balance Plans
The Financial Accounting Standards Board has proposed changes to how market-return cash balance pension plans are measured on corporate balance sheets. Currently, these plans can show liability measurements that significantly deviate from actual participant account balances, potentially misrepresenting a plan sponsor's true financial obligations. The proposed update aims to align accounting treatment with economic reality by allowing these plans to use their assumed interest crediting rate as the discount r
United States Employment
GL
Groom Law Group
Article
401(k) And Pension Plan Obligations In Bankruptcy: Key Considerations For Bankruptcy Trustees
Chapter 7 bankruptcy trustees assume ERISA fiduciary responsibilities for company retirement plans, creating inherent tensions between their duties to plan participants and creditors. The Department of Labor's expanded Abandoned Plan Program now offers streamlined procedures for trustees to terminate 401(k) plans, but navigating the complex regulatory landscape requires careful coordination across multiple federal frameworks.
United States Insolvency
DL
Davis+Gilbert LLP
Article
United States Circuit Court Issues Positive Ruling For Fiduciaries And Adherence To Good Process
The Third Circuit Court of Appeals delivered a landmark ruling in In re Quest Diagnostics ERISA Litigation, affirming that plan fiduciaries who follow a prudent process are protected even when investment performance falters. The decision establishes that ERISA requires sound fiduciary procedures rather than perfect outcomes, and courts should defer to reasonable exercises of discretion when evaluating whether to retain underperforming funds.
United States Employment
GL
Groom Law Group
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