Retirement Plans Archives | EMPLOYEE BENEFITS BLOG

ESOP legislation gains bipartisan support: A look at recent Senate bills

by Allison Wilkerson and Myriem Bennani | Oct 9, 2025 | Employee Benefits, Employee Stock Ownership Plans (ESOPs), Retirement Plans

Recent bipartisan US Senate proposals aim to strengthen Employee Stock Ownership Plans (ESOPs) by streamlining their formation for small businesses and expanding US Department of Labor support. The legislation reflects growing consensus that ESOPs enhance retirement security and employee engagement, aligning with broader efforts to modernize benefit structures.

In this BenefitsPRO article, Allison Wilkerson and Myriem Bennani break down the legislation and the implications for ESOP trustees.

Allison Wilkerson weighs in on ESOP legislation in PLANSPONSOR

by Allison Wilkerson | Sep 30, 2025 | Employee Benefits, Employee Stock Ownership Plans (ESOPs), Retirement Plans

The US House of Representatives’ Committee on Education and Workforce recently advanced three retirement-related bills, including the bipartisan Retire through Ownership Act, which aligns Employee Stock Ownership Plan (ESOP) valuations with Internal Revenue Service standards. Allison Wilkerson said the bill would “go a long way” in reducing the valuation and fiduciary risk for ESOP trustees who currently depend heavily on case law due to limited formal guidance.

Learn more about these retirement-related bills in this PLANSPONSOR article.

IRS provides updated mortality tables for defined benefit pension plans

by Evan Walters, Samuel Hamer, Edward Froelich, Michael Scarduzio and Matthew J. Blaney | Aug 22, 2025 | Employee Benefits, Retirement Plans

The Internal Revenue Service (IRS) issued Notice 2025-40, providing updated static mortality tables for defined benefit pension plans under Code Section 430(h)(3)(A) and Section 303(h)(3)(A) of the Employee Retirement Income Security Act. These updated static mortality tables apply for purposes of calculating the funding target and other items for valuation dates occurring during the 2026 calendar year.

Learn more about other new IRS guidance here.

Trump EO seeks to expand access to alternative investments in retirement plans

by David Cohen, Ian Levin and Brian Tiemann | Aug 19, 2025 | Employee Benefits, Retirement Plans

On August 7, 2025, President Trump issued an executive order titled “Democratizing Access to Alternative Assets for 401(k) Investors.” The order seeks to expand access to alternative investments in retirement plans, aiming to diversify investment options for plan participants.

Learn more about the order here.

Navigating the Shifting Fiduciary Landscape

by Todd Solomon | Apr 8, 2025 | Employee Benefits, Retirement Plans

Todd Solomon recently appeared on the 401(k) Roundtable™ podcast. Hosted by Rick Unser of Creative Planning Retirement Services, the podcast is designed to help plan sponsors, fiduciaries, and members of retirement plan committees stay up to date on recent developments in the benefits industry.

During the episode, Todd explored the changing fiduciary landscape, trends in Employee Retirement Income Security Act litigation, the influence of the Trump administration on the US Department of Labor, and the evolving expectations surrounding fiduciary duties. He delved into the balance between the duty of loyalty and prudence, the significance of participant demographics in making plan decisions, and the difficulties plan sponsors face when weighing cost against value, particularly when choosing investments like target-date funds. Todd and Rick also stressed the importance of thorough documentation, active committee involvement, and creative approaches to improving participant outcomes in today’s intricate regulatory climate.

Listen on Apple Podcasts
Listen on Spotify

Trump Administration Places DOL’s ESOP Proposals in Regulatory Moratorium

by Ted Becker, Allison Wilkerson, Erin Turley and Myriem Bennani | Feb 25, 2025 | Employee Benefits, Employee Stock Ownership Plans (ESOPs), Retirement Plans

On January 16, 2025, the US Department of Labor’s (DOL) Employee Benefits Security Administration released two proposed regulations related to employee stock ownership plans (ESOPs). One regulation aims to clarify the valuation process for non-publicly traded employer stock, while the other would provide a safe harbor for transactions involving newly established ESOPs.

However, on January 20, 2025, the Trump administration froze all pending proposals, including the DOL’s ESOP regulations. If finalized, these regulations would dramatically change the landscape for fiduciaries responsible for valuing stock in privately held corporations during transactions with ESOPs.

New Year, New Rules: Global Equity and Employment Law Considerations for Calendar Year 2025

by Rob Marshall and Lauren Salas Mationg | Jan 9, 2025 | Employee Benefits, Employment, Executive Compensation, Health and Welfare Plans, Retirement Plans

Many countries finalized new regulations and released new guidance in 2024 that will impact global equity plans. This client alert highlights key updates from Canada, the European Union, the United Kingdom, Brazil, and other jurisdictions, and recommends steps companies should take to address them.

Access the article.

Employee Benefit Plans: Important Considerations for Year-End and 2025

by Lisa Loesel, Jacob Mattinson and Teal Trujillo | Dec 12, 2024 | Employee Benefits, Health and Welfare Plans, Retirement Plans

With the 2025 plan year right around the corner, this is the ideal time for plan sponsors to ensure that plan operations comply with evolving legislative and regulatory requirements. This client alert highlights important regulatory changes that will impact retirement plans and health and welfare plans in the coming year.

IRS Issues New Long-Term, Part-Time Employee Guidance Under the SECURE 2.0 Act for 403(b) Plans

by Kevin Spencer, Evan Walters and Sama Kaseer | Nov 7, 2024 | Employee Benefits, Retirement Plans

On October 3, 2024, the Internal Revenue Service (IRS) released Notice 2024-73, which provides guidance on the application of nondiscrimination rules under Internal Revenue Code § 403(b) for long-term, part-time employees. The notice also announces that the final regulations, which the IRS will issue for 401(k) plans on long-term, part-time employees, will apply to plan years beginning on or after January 1, 2026.

Government Announces 2025 Employee Benefit Plan Limits

by Jeffrey Holdvogt, Jacob Mattinson and Brian Tiemann | Nov 5, 2024 | Employee Benefits, Health and Welfare Plans, Retirement Plans

The Internal Revenue Service (IRS) has announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2025. Most of the dollar limits that are subject to adjustment for cost-of-living increases will increase for 2025. The Social Security Administration released separate adjustment amounts.

See the amounts here.

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