Enhanced subsidies for individual health insurance under the Affordable Care Act (ACA) are set to expire on December 31, 2025, unless the U.S. Congress agrees to retain them. This change could make recruiting and retention more difficult in 2026 for employers filling jobs that do not come with employer-sponsored health
Articles about the Employee Retirement Income Security Act (ERISA) and other issues relating to employee benefit topics
2025 ERISA Litigation: Forfeitures, Investments, Health Plans Take Center Stage
ERISA class action litigation did not let up in 2025. Retirement plan fee litigation – which has dominated for several years – remained steady, with new, or in some cases refined, theories targeting 401(k) forfeitures and stable value fund performance. Additionally, this year saw a boom in litigation surrounding tobacco surcharges and continued litigation concerning… Continue Reading
2026 COLAs Increases for Qualified Retirement Plans
On November 13, 2025, the Internal Revenue Service (IRS) released Notice 2025-67 containing the calendar year cost-of-living adjustments (COLAs) to the contribution and compensation limits for tax-qualified retirement plans.
Federal Agencies Add New Employer Flexibility for Fertility Benefits
On October 16, 2025, the Department of Labor, the Department of Health and Human Services, and the Department of Treasury (the “Departments”) published a new set of Frequently Asked Questions (“FAQs”) titled “FAQs about Affordable Care Act Implementation Part 72.”
“SECURE 2.0 Act — A Bigger and (in Some Ways) Better Version of the SECURE Act,” Jones Walker LLP Employee Benefits Client Alert
The Setting Every Community Up for Retirement Enhancement 2.0 Act of 2022 (SECURE 2.0) was enacted on December 29, 2022, as a component of the Consolidated Appropriations Act of 2023, and made…
IRS Issues Roth Catch-Up Contribution Rules for Highly Paid Participants
On September 16, 2025, the Internal Revenue Service (IRS) released a final regulation providing guidance on how plan sponsors should implement a requirement under the SECURE 2.0 Act for catch-up contributions in retirement plans. For plan participants whose Federal Insurance Contributions Act (FICA) wages for the prior year exceed $145,000
Littler Lounge: From PPOs to Perks – Understanding the Employee Benefits Landscape
Littler Lounge: From PPOs to Perks – Understanding the Employee Benefits Landscape
Open enrollment: the time of year when HR professionals load up on caffeine and employees wonder if “PPO” is a new streaming service. In this episode, hosts Claire Deason and Nicole LeFave invite benefits attorney Anne Sanchez to
IRS Issues Final Regulations on Mandatory Roth Catch-Up Contribution Ahead of January 1, 2026 Implementation Date
Takeaways Generally, plan sponsors should be prepared to implement the Roth catch-up rule for taxable years beginning after December 31, 2025 (i.e.,
Littler Lounge: Commission Possible – Decoding Incentive Compensation for Management
Littler Lounge: Commission Possible – Decoding Incentive Compensation for Management
Ready for a seasonal tradition that’s more thrilling than pumpkin spice?! It’s incentive compensation plan season! Join Nicole LeFave and Claire Deason as they roll up their sleeves and wade into the wild world of bonuses and commissions. If you’ve
Using Patient Photos in Marketing? OCR Settlement Highlights HIPAA Compliance Requirements
Businesses across many industries naturally want to showcase their satisfied customers. Whether it’s a university featuring successful graduates, a
How Financial Services and Credit Unions Can Navigate Risks When Structuring Employee Bonus Plans
Takeaways
What Do Employers Owe When Withdrawing From Pension Plans? SCOTUS to Weigh In
The Supreme Court of the United States has agreed to hear a case to determine what interest rate assumptions should apply when an employer leaves a multiemployer pension plan. The case could have major financial implications for some employers.
Regulation Adds Privacy Protections for Patient Records on Substance Use Disorders
Entities regulated by the Health Insurance Portability and Accountability Act of 1996 (HIPAA), including employer-sponsored health plans, have until February 16, 2026, to comply with additional privacy protections for patient records related to substance use disorder. A separate permission is required for disclosing information about a person’s substance use disorder.
Executive Compensation – The Importance of Being Clear (Being Earnest May Not Be Relevant)
Executive Compensation – The Importance of Being Clear (Being Earnest May Not Be Relevant)
Most executive compensation arrangements are in the form of contractual documents. Even a form deferred compensation plan (or “top hat” plan) providing deferred compensation for a select group of management or highly compensated employees, while in
Executive Order Opens Door to Alternative Assets in 401(k)s: Key Considerations for Plan Fiduciaries
On August 7, 2025, President Donald Trump released an executive order to attempt to permit alternative assets among 401(k) investment options. It marks a shift away from Biden-era guidance that discouraged alternative assets in 401(k)s.