ERISA Roundup - Q1 2026

Article alarm

As we shake off the winter chill and look ahead to spring, BDO’s ERISA Center of Excellence has been hard at work preparing a fresh collection of insights on the latest developments in employee benefit plans.

In this edition of our ERISA Roundup, you’ll find information on the EPCRS Updates, explore our Cost-of-Living Adjustments for 2026 and the updated Requirements Calendar, and do a deeper dive into the Roth Catch-up Regulations. 

In This Issue

  • 2026 Cost-of-Living Adjustments for Qualified Retirement Plans
  • Self-Correction Opportunities: Understanding EPCRS Updates
  • How Plan Sponsors Can Address Roth Catch-up Regulations
  • IRS Issues Final Catch-Up Contribution Regulations for Salary Deferrals in Retirement Plans: What Employers Need to Know

Related Resources

Article

What Plan Sponsors Need to Know about Participant Contribution Remittances

February 11, 2026
Article

What Plan Sponsors Need to Know about Participant Contribution Remittances

February 11, 2026

Participant contribution and loan repayment remittances are a key fiduciary duty for plan sponsors, with DOL timing rules, reporting requirements, monitoring practices, and correction paths for late deposits.

Read More

Article

ERISA 2026 Requirements Calendar

January 20, 2026
Article

ERISA 2026 Requirements Calendar

January 20, 2026

Sponsors of defined benefit and defined contribution retirement plans should keep the following deadlines and other important dates in mind as they work toward ensuring compliance for their plans in 2026.

Read More

Article

IRS Extends Transition Period for State-Paid Medical Leave Benefits

January 20, 2026
Article

IRS Extends Transition Period for State-Paid Medical Leave Benefits

January 20, 2026

The IRS extended transition relief for state-paid medical leave benefits in 2026, delaying tax reporting and withholding for employer-funded portions—family leave is excluded.

Read More

Article

Compensation Committee Priorities for 2026

January 8, 2026
Article

Compensation Committee Priorities for 2026

January 8, 2026

Discover the top priorities for compensation committees in 2026, including talent development, workforce engagement, and executive pay oversight amid rapid innovation and changing stakeholder expectations.

Read More