The INSIGHT Act requires the Department of Labor to give Congress detailed annual reports about its investigations into employee retirement plans and pension funds. Right now, the Labor Department can investigate companies and plan administrators for violations, but Congress doesn't get regular updates on how these investigations are going or how long they take. This bill changes that by requiring the Labor Department to report every December on all active investigations, including when they started, what they're about, and whether they've been completed within three years. The reports will protect privacy by not naming the specific companies or people involved. The bill also creates new rules for when the Labor Department helps attorneys in lawsuits against employers or plan administrators. If the Labor Department wants to assist a plaintiff's attorney, it must first sign a written agreement explaining what help it will provide, and it must notify the employer or plan sponsor that might be sued. The Labor Department then has to report to Congress annually about all these agreements, including what information was shared and when. The bill emphasizes that Congress wants to encourage companies to voluntarily offer retirement plans to their employees, suggesting the reporting requirements are meant to ensure the Labor Department's enforcement actions are transparent and reasonable.