With summer in full swing, it’s the perfect time to pause, reflect, and stay current on the issues impacting employee benefit plans. Mergers and acquisitions, participant account management, and emerging regulatory guidance continue to shape the retirement plan landscape.
In this edition of the ERISA Roundup, you'll find practical insights and timely resources to help you understand the implications of these developments and strengthen your plan governance efforts.
In This Issue
- Defined Contribution Plans in an M&A: What Plan Sponsors Need to Know
- How Lost and Missing Defined Contribution Plan Participants Affect Mergers and Acquisitions
- 4 Critical Actions for Effective M&A Communications
- DOL Clarifies That Trump Accounts Generally Are Not ERISA Plans: Key Tax Considerations for Employers
2026 Deadlines and Important Dates
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. Dates assume a calendar year plan. Some deadlines may not apply, or dates may shift based on the plan sponsor’s fiscal year. For additional support, please contact your BDO representative.