United States: Retirement, Superannuation & Pensions

Recent federal action has opened the door for defined contribution plans — including 401(k)s — to offer alternative investments such as private equity.

July 4, 2026, is not just the 250th anniversary of American independence. It is also the first day contributions can begin flowing into “Trump accounts,” a new category of child investment...

Congress is advancing legislation that could fundamentally reshape private-sector labor relations by imposing strict timelines on collective bargaining and introducing binding arbitration for initial union contracts. Meanwhile, the National Labor Relations Board moves closer to a Republican majority that may reverse recent pro-union precedents.

The Supreme Court's recent decision in M&K Employee Solutions v. Trustees of the IAM National Pension Fund fundamentally changes how multiemployer pension plans calculate withdrawal liability for employers with unionized workforces.

A Washington federal court judge denied a motion to dismiss by Marsh & McLennan Agency in litigation over the alleged financial mismanagement of a food processing company’s health benefits plan.

Delaware Supreme Court decisions issued this year have invoked timing to dismiss stockholder challenges to governance arrangements, with one case finding the dispute unripe and another finding the dispute untimely.

The DOJ's 2024 Final Rule establishes enforceable WCAG 2.1 Level AA technical standards for digital accessibility that apply to state and local government entities, including municipal pension plans, with compliance deadlines in 2027-2028.

The U.S. Supreme Court has resolved a critical question about when multiemployer pension funds must lock in their actuarial assumptions when calculating employer withdrawal liability. This decision fundamentally changes how employers should approach withdrawal liability planning and disputes...

Philadelphia has enacted the nation's first city-level mandatory workplace retirement savings program, requiring employers without qualified retirement plans to facilitate employee contributions through payroll deductions.