Based in the Washington, D.C. area, the American Retirement Association is a non-profit professional organization with two major goals: to educate all retirement plan and benefits professionals, and to create a framework of policy that gives every working American the ability to have a comfortable retirement.
Resources
On October 23, 2026, the American Retirement Association submitted a comment letter to the Internal Revenue Service responding to Notice 2026-49 on SECURE 2.0 Section 324 rollover forms and procedures. The letter supports the move toward electronic rollovers. It recommends a streamlined three-step process, keeping custodian-directed checks and mobile deposit as fallbacks, fraud-prevention standards for electronic transfers, a safe harbor for electronic distribution documents, an…
On October 20, 2026, the American Retirement Association filed a comment letter with the Internal Revenue Service urging clearer rules on eligible investments for Trump Accounts under proposed IRC § 530A regulations. The letter asks the IRS and Treasury to exclude securities-lending compensation from the 0.1% fee-and-expense cap, make ESG-related eligibility determinations based on a fund’s disclosed objective and principal strategies, and incorporate Trump Account…
On October 19, 2026, the American Retirement Association submitted a comment letter to the Internal Revenue Service supporting proposed updates to funding rules for single-employer defined benefit plans while urging revisions to improve clarity and administration. It recommended retaining the year-end effective-date rule for certain amendments, treating custodial and trustee fees as investment-related expenses with relief for small plans, using an objective trigger during remedial…