Benefits - General

The countdown clock is running. The stadium lights are on, and the clock is ticking toward extra time. Plan sponsors must amend many qualified retirement plans by December 31, 2026. Just like in a World Cup knockout match, waiting invites costly mistakes. Which Rule Changes Are Shifting the Field of Play? Since 2019, three major laws have implemented both optional and mandatory changes to retirement plans. SECURE ActIn 2019, the Setting Every Community Up for Retirement Enhancement (SECURE) Act…

On April 20, 2026, the Internal Revenue Service (IRS) issued new guidance on changes made by the 2025 One Big Beautiful Bill Act (OBBBA) to educational assistance programs under Section 127 of the Internal Revenue Code, notably reflecting that the tax exclusion for educational assistance programs wi

On April 10, 2026, the Internal Revenue Service (IRS) and U.S. Department of the Treasury unveiled a new final rule implementing the “No Tax on Tips” provision of the 2025 One Big Beautiful Bill Act (OBBBA), allowing eligible taxpayers in more than seventy occupations to claim “qualified tips” as a

The federal Consolidated Appropriations Act of 2026 (CAA 2026) and recent regulatory developments could potentially dramatically overhaul reporting and disclosure requirements for pharmacy benefit managers (PBMs) and give new rights to employers sponsoring group health plans generally over the next

In December 2025, the U.S. Postal Service (USPS) adopted a new rule for postmarks so that they may indicate the processing date, instead of the date the post office took custody of the item. Employers may want to note this new postmark rule so that they don’t violate their legal

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

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

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.

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…

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)

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 Ann

Takeaways Generally, plan sponsors should be prepared to implement the Roth catch-up rule for taxable years beginning after December 31, 2025 (i.e.,

Takeaways

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.

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.

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 (“T

Federal regulators recently indicated they will not enforce parts of the final regulations issued in September 2024 under the Mental Health Parity and Addiction Equity Act (MHPAEA) and may soon propose new rules altogether.

Takeaways Even though we have the promise of a non-enforcement policy applying to the 2025 and 2026 deadlines of at least some provisions of the 2024

Each year, National Employee Benefits Day offers a chance to reflect on the ever-changing landscape of employer-sponsored benefits. This year may be the