Retirement Plan Resources

2025 IRS COST-OF-LIVING ADJUSTMENTS (COLA)
The Internal Revenue Service has announced annual cost-of-living adjustments applicable to pension and profit sharing plans, effective January 1, 2025. In accordance with legislative guidelines, these limitations are adjusted annually to reflect changes in the cost-of-living index. The guidelines are similar to those used to adjust Social Security benefits.

2025 DEFINED BENEFIT PENSION RETIREMENT PLAN COMPLIANCE CALENDAR
Retirement plan sponsors are responsible for compliance with many ongoing reporting, disclosure and notice requirements. This Retirement Plan Compliance Calendar summarizes the major requirements that apply to Defined Benefit (DB) pension plans for 2025. Due dates are based on a calendar plan year and calendar employer tax year and are applicable to plans subject to the Employee Retirement Income Security Act of 1974 (ERISA).

2025 DEFINED CONTRIBUTION RETIREMENT PLAN COMPLIANCE CALENDAR
Retirement plan sponsors are responsible for compliance with many ongoing reporting, disclosure and notice requirements. This Retirement Plan Compliance Calendar summarizes the major requirements that apply to Defined Contribution (DC) plans for 2025. Due dates are based on a calendar plan year and are applicable to plans subject to the Employee Retirement Income Security Act of 1974 (ERISA).

PENSION PLAN SPONSOR ALERT - JANUARY 2025
2025 Pension plan outlook: What you need to know
2024 was another year of high equity returns and high pension discount rates. These factors, along with ever increasing expenses, provide pension plan sponsors with strategic opportunities to consider in 2025.

2025 RETIREMENT SAVER'S CREDIT
The Saver's Credit, also known as the Credit for Qualified Retirement Savings Contributions, was designed to help low- to moderate-income individuals save for retirement by providing an additional credit toward tax liability on top of existing retirement savings incentives. Learn who is eligible and how it works.

2025 TAX TABLES
Access our tax reference guide for 2025. Information contained herein is provided solely for educational purposes only, subject to legislative changes and is not to be construed as investment, legal or tax advice. Prior to acting on this information, we recommend that you seek independent advice specific to your situation from a qualified investment/legal/tax professional. Please reach out to your USICG representative if you have any questions.

USICG LAUNCHES 6TH ANNUAL MUNICIPAL PENSION & OPEB REPORT
USICG’s 2024 Municipal Pension and OPEB Report reveals in-depth information on Connecticut public sector plans based on data extracted from the Annual Comprehensive Financial Reports (ACFR). Although ACFR data is extensive and sometimes difficult to understand in its raw form, our team of experienced actuaries have extrapolated the main findings, making it easier for plan sponsors to use the report to benchmark their own plans. Although the report analyzes Connecticut municipal plan data, inflation continued nationwide in 2023 making the study relevant to plan sponsors beyond this border.