Latest Publications

Share:

Supreme Court Endorses Plaintiff-Friendly Prohibited Transaction Pleading Standard

On April 17, 2025, the Supreme Court resolved a circuit split on the appropriate pleading standard for a specific type of prohibited transaction claim under ERISA. While that decision may sound dry and technical, the...more

Trump Administration's Impact on Employee Benefits Issues

Next year, President-elect Donald Trump's administration will begin implementing its agenda. The new administration's priorities and positions on certain benefits-related issues are expected to take a dramatic shift from...more

Year-End Deadlines and Dates for Employee Benefit Plans

The end of 2024 brings important deadlines and dates for employers that sponsor 401(k) plans, 403(b) plans, governmental 457(b) plans, and group health plans....more

2025 Dollar Limits on Compensation and Benefits

The Internal Revenue Service (IRS) has announced 2025 dollar limits on benefits, contributions, and compensation. The Internal Revenue Code (Code) affords tax benefits for employers that sponsor qualified plans and for...more

SECURE 2.0 Roth Catch-up Requirement Delayed until January 1, 2026

On August 25, 2023, the IRS issued guidance delaying until January 1, 2026 the SECURE 2.0 requirement that any age 50 catch-up contributions by an employee with prior-year compensation over $145,000 be made on a Roth basis,...more

SECURE 2.0 Has Arrived - Here's What You Need to Know

On December 29, 2022, President Biden signed into law the Consolidated Appropriations Act, 2023. This legislation includes the highly anticipated SECURE 2.0 Act, which expands and supplements the original SECURE Act of 2019....more

2023 Dollar Limits on Compensation and Benefits

The Internal Revenue Service (IRS) has announced 2023 dollar limits on benefits, contributions, and compensation. The Internal Revenue Code (Code) affords tax benefits for employers that sponsor qualified plans and for...more

July Filing Deadlines for Employee Benefit Plans

By July 31, employers that sponsor self-funded medical plans must report and pay their PCORI fee. By July 31, employers that sponsor calendar-year employee benefit plans that are subject to ERISA must file a Form 5500 (unless...more

Supreme Court Reinstates ERISA Class Action Alleging Imprudent 403(b) Plan Management

The Supreme Court recently issued a unanimous decision reinstating an ERISA class action against fiduciaries of Northwestern University's 403(b) retirement plans. In Hughes v. Northwestern University, the petitioners alleged...more

Employer Group Health Plans Must Cover Over-the-Counter COVID Tests

On Monday, the government issued frequently asked questions (FAQs) requiring employer group health plans (Plans) and health insurance issuers to cover certain over-the-counter (OTC) COVID-19 tests at no cost to the...more

10 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide