In this episode of Employee Benefits and Executive Compensation: Preparing for 2027, Troutman Pepper Locke attorneys Emily Zimmer and Constance Brewster discuss key retirement plan developments plan sponsors and fiduciaries should have on their radar heading into 2027. Topics include implementation of the SECURE 2.0 catch-up contribution rules, the upcoming Saver’s Match program launching in 2027, the growing trend toward in-plan retirement income solutions and related fiduciary considerations, and critical plan administration checklist items such as mandatory auto-enrollment, long-term part-time employee eligibility, qualified long-term care distributions, and the looming December 31, 2026, SECURE 2.0 amendment deadline.

In this episode of Employee Benefits and Executive Compensation: Preparing for 2027, Jim Earle and Jeff Banish, attorneys in Troutman Pepper Locke’s Employee Benefits + Executive Compensation practice, break down Trump accounts, a new type of individual retirement account established under the One Big Beautiful Bill Act designed to build long-term wealth for children. Jim and Jeff walk through who qualifies as an eligible beneficiary, how accounts are established, key rules governing the growth period, including contribution limits and permitted investments, and the federally funded $1,000 pilot program contribution for children born between 2025 and 2028.