Legislative and regulatory news

Insights that help you stay ahead

Get real-time perspectives and learn about recent developments so you have the context you need to guide your participants.

Trump Accounts employer contributions

Review our summary of the Treasury's proposed regulations for employer contributions to Trump Accounts, including key requirements and implementation considerations.

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SECURE 2.0 Act: What you need to know

Understand ongoing guidance, phased provisions, and what to watch as the SECURE 2.0 Act continues to shape and evolve.

SECURE 2.0 Act final regulations on Roth catch-up contributions

Review the final regulations on the SECURE 2.0 Act's Roth catch-up contribution rules.

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Catch-up contributions for high earners

The SECURE 2.0 Act limits the ability of certain high earners to make pretax catch-up contributions in 401(k) plans. Nonqualified deferred compensation may help.

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IRS proposed regulations automatic enrollment

See the IRS's proposed regulation changes to retirement plan enrollment requirements made by Section 101 of the SECURE 2.0 Act.

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SECURE 2.0 Act distribution guidance

Review guidance to enhance workplace retirement savings plans from the SECURE 2.0 Act.

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Regulatory changes shaping plan decisions

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Select benefit and contribution limits 2021-2026

Read our analysis of the most recent announcement by the Internal Revenue Service on contribution and benefit dollar limits for 2026.

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IRS ruling opens up new options for employees

Review the impact of the IRS’s private letter ruling on employee benefit design and emerging trends from 2025.

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Final and proposed required minimum distribution regulations

Review the final 2025 regulations affecting required minimum distributions (RMDs) from retirement plans, annuities, and IRAs as amended by the SECURE Act of 2019 and the SECURE 2.0 Act of 2022.

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One Big Beautiful Bill Act (OBBBA)

Get our summary of the provisions in this new bill.

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Trump Accounts: frequently asked questions

Clear answers to common questions about Trump Accounts.

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