News & Analysis as of

Employer Contributions

Foley & Lardner LLP

Taming the Tariffs: Employee Benefit Issues for Employers During Times of Economic Uncertainty – Group Employee Terminations

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Many companies are scrambling to quickly assess how to reduce the business impact of the upheaval to U.S. manufacturing and trading with the recent onslaught of tariffs threatened or imposed by the United States and the...more

Foley & Lardner LLP

Taming the Tariffs: Employee Benefit Issues for Employers During Times of Economic Uncertainty – Reducing or Suspending Qualified...

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Many companies are scrambling to quickly assess how to reduce the business impact of the upheaval to U.S. manufacturing and trading with the recent onslaught of tariffs threatened or imposed by the United States and the...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Vesting doesn’t help with retention

I have worked at places that were so unpleasant that I consider myself lucky the vesting schedule was only six years. If they had the option, I’m convinced they would have implemented a 20-year vesting schedule. For me,...more

Ius Laboris

Employee Transport Costs: What Are the Obligations?

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Employers in France must cover certain transport costs incurred by their employees, subject to the provisions of the French Labour Code. We take a look at the scope of the obligation in further detail below, together with the...more

Fisher Phillips

Maine Approves 12 Private Insurance Plans for Paid Family and Medical Leave Program: What Employers Must Know About Private Plan...

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The Maine Department of Labor (MDOL) just announced that it has certified 12 fully insured, private policies providing paid family and medical leave (PFML) coverage that employers may use to meet their obligations under the...more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - Big Changes to Catch-Up Contributions in 2025

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On this episode of Williams Mullen's Benefits Companion, host Brydon DeWitt discusses big changes to contributions to retirement plans under SECURE 2.0 that begin in 2025. He covers the new “Super Catch-Up” contributions for...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Again, stop with those Mega Back Door Roth articles

People like to read, and so do I. They also like to read articles and find out information, especially if it can save them money. So they read about the opportunity where through a 401(k) plan, they could put away over...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Honeywell wins forfeiture case

There have been 25 cases where plan sponsors have been sued over their right to use forfeitures to reduce employer contributions. 7 cases have had motions for summary judgments made by the plan sponsors. 2 cases have survived...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Maryland’s FAMLI Program, Part III: Claims and Dispute Resolution Proposed Regulations

Starting July 1, 2026, Maryland’s Family and Medical Leave Insurance (FAMLI) law will provide up to twelve weeks of paid family and medical leave, with the possibility of an additional twelve weeks of paid parental leave,...more

Pullman & Comley - Labor, Employment and...

Retirement Plan Update – Forfeitures are New Focus of Fiduciary Breach Litigation

Many employer-sponsored defined contributions plans, including 401(k) profit sharing plans and money purchase pension plans include a vesting schedule – a period over which a plan participant earns a nonforfeitable right to...more

Seyfarth Shaw LLP

IRS Clarifies the Federal Income and Employment Tax Treatment of Contributions to and Benefits Paid from State Paid Family and...

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As mandatory State paid family leave and paid family and medical leave (collectively “PFML”) programs have significantly expanded and proliferated in recent years, participating employers and employees have been faced with a...more

Holland & Knight LLP

An Emerging Trend in ERISA Class Action Litigation: 401(k) Forfeiture Suits

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There has been a recent uptick in ERISA class actions challenging the use of 401(k) plan forfeitures. Forfeitures are employer contributions that participants forfeit when they leave employment before those contributions vest...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Maryland’s FAMLI Program, Part II: The Proposed Regulations

Maryland’s Family and Medical Leave Insurance (FAMLI) law will provide up to twelve weeks of paid family and medical leave, with the possibility of an additional twelve weeks of paid parental leave, through a state-run...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

I don’t see Roth Employer Contributions as being a big thing

One of the option of SECURE 2.0 is allowing employers to offer partricipants the right to Roth Employer contributions where they can pay the taxes upfront, and get tax free treatment on employer contributions....more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Workers May Enjoy Wider Range of Benefits Plans for Allocating Employer Contributions

The Internal Revenue Service (IRS) has taken the position that employers may incorporate health savings accounts (HSAs) and student loan payments among the allocation options for employer contributions offered outside of...more

The Wagner Law Group

Forfeiture Accounts Hold More Than Nonvested Employer Contributions

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The Wagner Law Group continues to monitor the ongoing flood of “forfeiture” litigation. This alert is our seventh reporting on and analyzing the nature of the claims raised by plaintiffs, the defenses asserted against them,...more

Dickinson Wright

Both Employers and Participants Benefit from New IRS Guidance on Correcting Inadvertent Benefit Overpayments

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Retirement plan administration mistakes require difficult conversations with participants, especially when the mistake involves an overpayment.  Changes in the law, specifically, SECURE 2.0 and IRS Notice 2024-77, give plan...more

Bennett Jones LLP

Federal Government Proposes Changes to 30 Percent Rule to Spur Pension Investment Within Canada

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Canada’s federal government announced it intends to remove the “30 percent rule” for investments by domestic pension funds in Canadian entities. The change is part of the Fall Economic Statement that was released on December...more

Jackson Lewis P.C.

Maine Paid Family and Medical Leave Program Update: Labor Department Releases Finalized Rules

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On December 4, 2024, the Maine Department of Labor (DOL) adopted finalized rules for the Maine Paid Family and Medical Leave Program (PFML). This rulemaking follows the Maine Legislature’s passage of the new law in 2023....more

Littler

UK Autumn Budget 2024: Key Points for Employers

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On October 30, 2024, the UK Government set out the Autumn Budget with changes to the minimum wage, employer National Insurance Contributions, and the taxation of umbrella companies. ...more

Quarles & Brady LLP

Forfeiture Funds: Legal Requirements, Permitted Uses, and Litigation Risk Management

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Forfeiture funds in 401(k) plans represent a unique asset pool with specific regulatory requirements and practical applications. Forfeiture funds arise when participants terminate employment with the company before becoming...more

Bowditch & Dewey

2025 Changes to Massachusetts Paid Family and Medical Leave (MA PFML)

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Important updates to the Massachusetts Paid Family and Medical Leave (“MA PFML”) law are going into effect January 1, 2025. Employers should take steps now to provide their current employees with notice of these changes by...more

Fisher Phillips

Maine’s Mandatory Paid Leave Premiums Start in January: What Employers Must Know + Your 5-Step Action Plan

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While Maine’s new Paid Family and Medical Leave (PFML) benefits won’t roll out until May 2026, the employer contribution requirements kick in this January. Starting in 2025, any employer with at least one employee in the...more

Constangy, Brooks, Smith & Prophete, LLP

Massachusetts projects large jump in unemployment taxes

The Massachusetts Department of Unemployment Assistance recently released its Annual Outlook Report on the Commonwealth’s Unemployment Insurance Trust Fund. The Report projects middling economic figures, which will require...more

Troutman Pepper Locke

IRS Issues Guidance on Employer Matching Contributions for Student Loan Repayments

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The Internal Revenue Service (IRS) issued interim guidance on the SECURE 2.0 Act provision permitting employers to make matching contributions based on employees’ qualified student loan repayments (“QSLP”) under 401(k),...more

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