News & Analysis as of August 20, 2025

Defined Contribution Plans

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A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +

DOL Begins to Act Under the New Executive Order Aimed to Increase Alternative Investments in Retirement Plans

Patterson Belknap Webb & Tyler LLP on 8/15/2025

On August 7, 2025, President Trump issued an Executive Order (the “Order”) designed to increase access to investment in certain Alternative Assets (defined below), including private equity, through Internal Revenue Code...more

Executive Order Calls for More Access to Retirement Plan Alternative Asset Investment Options

Holland & Knight LLP on 8/14/2025

President Donald Trump on Aug. 7, 2025, signed an executive order (EO), "Democratizing Access for 401(k) Investors," and published a related fact sheet. The EO expresses the policy of the Trump Administration that "every...more

Executive Order Seeks to Expand Access to Crypto and Private Investments in Defined-Contribution Plans

Ballard Spahr LLP on 8/14/2025

On August 7, 2025, President Trump issued an executive order (the Order) instructing federal agencies to expand access to alternative asset investments for participants in defined-contribution retirement plans such as 401(k)...more

Trump Administration Executive Order Aims to Expand 401(k) Access to Private Markets, Alternative Investments

Alston & Bird on 8/13/2025

Our Investment Funds Team breaks down a new Executive Order signed by President Trump intended to expand access for 401(k) plans to invest in private equity, cryptocurrency, and other alternative assets....more

Executive Order Targets Access to Alternative Assets in Retirement Plans

Morrison & Foerster LLP on 8/13/2025

On August 7, 2025, President Trump signed an Executive Order (the “Order”) aiming to facilitate the use of alternative investment assets, such as private equity, real estate, venture capital, digital assets, and hedge funds,...more

Executive Order Seeks to Promote Incorporation of Alternative Assets in 401(k) Plans

King & Spalding on 8/12/2025

On August 7, 2025, President Trump issued an executive order entitled “Democratizing Access to Alternative Assets for 401(k) Investors” (the “Executive Order”),1 requiring the Department of Labor (“DOL”) and the Securities...more

IRS Announces 2024 Employee Benefit Plan Limits

McDermott Will & Schulte on 11/2/2023

The Internal Revenue Service (IRS) recently announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2024. Certain health and welfare plan limits...more

COLAs in the Time of COVID-19

Ogletree, Deakins, Nash, Smoak & Stewart,... on 10/30/2020

On October 26, 2020, the Internal Revenue Service (IRS) updated various dollar limitations that apply to tax-qualified retirement plans for 2021. The new amounts, published in Notice 2020-79, are annually adjusted for cost of...more

IRS Announces 2021 Dollar Limits for Retirement Plans

Parker Poe Adams & Bernstein LLP on 10/30/2020

The IRS has announced the 2021 annual dollar limitations for retirement plans based on the applicable cost-of-living adjustment guidelines. The annual limit for elective deferrals to 401(k) plans and 403(b) plans will remain...more

Want to Put More Away in Your 401(k)? Qualified Plan Limits Generally Remain Constant in 2021

Seyfarth Shaw LLP on 10/28/2020

Seyfarth Synopsis: Many of the limitations that apply to tax-qualified plans, including 401(k) and 403(b) plans, are subject to cost-of-living increases. The IRS just announced the 2021 limits. The annual employee salary...more

Changes to Plan Distribution and Disclosure Information

Troutman Pepper Locke on 8/28/2020

Updated Safe Harbor Special Tax Notice (402(f) notice) & Lifetime Income Illustrations – Five Key Points for Plan Fiduciaries - The IRS has updated its safe harbor Special Tax Notice required to be provided to plan...more

American Airlines 401(k) Plan Not Required To Offer Stable Value Fund

Proskauer - Employee Benefits & Executive... on 8/18/2020

Among the many claims brought by plaintiffs challenging investment offerings in defined contribution plans is the claim that plans should offer stable value funds in lieu of more conservative capital preservation funds, such...more

Frozen 2: IRS Expands Nondiscrimination Relief for Frozen Defined Benefit Pension Plans

McDermott Will & Schulte on 12/9/2019

The Internal Revenue Service (IRS) expanded the temporary relief for frozen defined benefit plans to include nondiscrimination requirements relating to benefits, rights and features, available for plan years beginning before...more

IRS Announces 2020 Dollar Limitations for Retirement Plans

Parker Poe Adams & Bernstein LLP on 11/15/2019

The IRS has announced the 2020 annual dollar limitations for retirement plans based on the applicable cost-of-living adjustment guidelines. The annual limit for elective deferrals to 401(k) and 403(b) plans will increase from...more

IRS Releases 2020 Adjusted Qualified Plan Limitations

BCLP on 11/8/2019

The Internal Revenue Service released the cost-of-living adjusted qualified retirement plan limitations effective January 1, 2020. For ease of reference and comparison to prior years, we have placed the adjusted limitations...more

Annual Limits on Qualified Plans for 2020

Stinson - Benefits Notes Blog on 11/7/2019

On November 6, 2019, the Internal Revenue Service (IRS) released Notice 2019-59, which sets forth the 2020 cost-of-living adjustments affecting dollar limits on benefits and contributions for qualified retirement plans. The...more

Social Security Administration Corrects and Updates Wage Base for 2018

Stinson - Benefits Notes Blog on 12/4/2017

On November 27, 2017, the Social Security Administration (SSA) announced that it is adjusting the maximum earnings subject to the Social Security tax for 2018 to $128,400. As we have previously posted, the SSA had announced...more

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