Our Employee Benefits attorneys offer insights into the tax and benefits aspects of the OBBA that employers should focus on in 2026. We review key employer obligations and planning considerations for 2026, highlighting where temporary transition relief applied in 2025 and should not be mistaken for lasting flexibility.
Articles Discussing General Topics In Employee Benefits.
Proposed Federal Regulation Pushes for More Price Transparency in Health Plans
On December 23, 2025, three federal agencies released a proposed rule to make costs more transparent in health plans. The proposal aligns with an executive order that President Donald Trump issued in February 2025 to enforce regulations requiring hospitals and health plans to make actual prices for medical services easier
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.,
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.
Compliance Corner: Nondiscrimination Rules for Health and Welfare Plans
Employers that sponsor health and welfare benefits for their employees must consider whether their cost structures and benefit designs meet the various nondiscrimination requirements that apply to health and welfare plans under federal law, particularly in situations where benefits and/or cost structures vary for different groups of employees. Unlike the nondiscrimination rules that apply to retirement plans, the nondiscrimination rules for group health and welfare plans can, at times, be ambiguous and subject to disparate interpretations. In this Compliance Corner article, we will provide a high-level overview of the various nondiscrimination rules that can apply to health and welfare plans, and we will discuss some of the unsettled ambiguities in the nondiscrimination rules under Sections 125 and 105(h) of the Internal Revenue Code (“Code”).
Federal Budget Reconciliation Bill Changes HSA Rules and Impacts Income Taxes
On July 4, 2025, President Donald Trump signed a comprehensive budget reconciliation bill into law, loosening rules around health savings accounts (HSAs), extending telehealth relief, and providing additional income tax relief for tips, overtime pay, and some popular employee fringe benefits.
Senate HELP committee shares health and retirement plan legislative priorities
A recent NAPA article notes key priorities of the Senate Committee on Health, Education, Labor, and Pensions (HELP), now chaired by Senator Bill Cassidy (R-LA). Cassidy and ranking member Bernie…
The One, Big, Beautiful Bill (Employee Benefits Version)
On May 22, 2025, the U.S. House of Representatives passed “The One, Big, Beautiful Bill” (the “Bill”), which introduces significant changes to the Internal Revenue Code (the “Code”), with notable implications for employee benefits. The Bill extends and expands upon the 2017 Tax Cuts and Jobs Act (“TCJA”). The Bill was introduced as a centerpiece of former President Donald Trump’s policy for his second term. The original TCJA lowered individual and corporate tax rates, increased the standard deduction, and reshaped the Code. However, many of the provisions are set to expire at the end of 2025. This article seeks to summarize the key provisions in the Bill relating to employee benefits; however, employers should familiarize themselves with the full text of the Bill and specific implications as to each employer.
2025 Labor & Employment Legal Trends: Common Benefits Issues
Jones Walker’s Labor and Employment group frequently identifies trends impacting employers. In our recent client alert, we provided a comprehensive list of key areas employers need to…