#risk-focused-oversight

#risk-focused-oversight

Most employer 401(k) plans allow mid-year changes to the deferral election percentage. Before the bonus pay period, raise the deferral rate high enough to funnel as much of the bonus as possible into the 401(k), up to the annual limit.

It's possible one day we'll do something like that. We're not going to be in sports. We're not going to be in politics. There's a bunch of stuff we won't do.

U.S. Secretary of Labor Lori Chavez-DeRemer stated that the proposed rule aims to fulfill President Trump's promise for a new golden age by fostering a retirement system that allows more Americans to retire with dignity.

FinCEN clearly has the authority to regulate persons involved in real estate transactions, requiring them to establish a BSA compliance program and file suspicious activity reports.

Rather than stolen data making headlines, it was business stoppage that triggered attention. Moving into 2026, the board's focus should be on ensuring business continuity and building resilience in the face of emerging risks generated by AI usage and attack vectors, quantum computing and geopolitics.

If your partner in Munich mishandles customer data, or your reseller in Paris uses a "black box" AI tool to generate deceptive ads, it isn't just their reputation on the line. It's yours. With the EU AI Act now in full swing and GDPR entering its "mature enforcement" era, the distance between a partner's mistake and your company's $20 million fine has never been shorter.

As audit committees confront a rapidly expanding risk landscape, their role in corporate governance is being reshaped. Boards have often turned to current and former CFOs as independent directors, particularly for audit committees, because of their ability to translate complex operational and financial realities into effective oversight.For example, this month, J. Michael Hansen, former EVP and CFO of Cintas Corporation, was appointed to the audit committee at Paychex.

The emergence of so-called "agentic AI," systems that can perform tasks independently and support decisions, plays a central role in this. Two-thirds of respondents believe that there is currently more hype surrounding agentic AI than previous technological developments. At the same time, three-quarters are still discovering how this technology can be used effectively. According to Basware CEO Jason Kurtz, the time for experimentation is over; executives expect concrete results.

New analysis published today (6 February 2026) reveals a structural issue that is eroding valuations, limiting exits, and trapping founders in their businesses, with around 80% of UK private companies failing to sell. The White Paper, The Owner Dependence Problem in UK SME Businesses, published by Exit Factor, highlights how excessive reliance on founders is undermining business value across the UK SME sector. The White Paper analyses businesses with annual revenues between £3m and £30m and demonstrates how owner dependence materially restricts strategic options for owners.

In 2024 and 2025, a series of high-profile incidents, including the assassination of UnitedHealthcare CEO Brian Thompson, shed light on security vulnerabilities. This heightened risk environment prompted many organizations to take a closer look at their own security operations and make meaningful investments in physical protective measures for executives. These events were a harsh reminder that organizations, no matter the industry, are vulnerable to threats.