We also explore how Section 315 and Section 101 of the SECURE 2.0 Act impact plan mergers and family attribution rules, as well as why engaging ERISA counsel for a legal opinion is essential now that the IRS no longer issues determination letters for coverage testing.

Groom examines integral part trusts, a lesser known vehicle that tax-exempt organizations can use to fund employee benefits in a tax efficient, flexible way.

Employers have an opportunity to encourage workers to participate in a retirement savings account today.

Legislation introduced today by leading congressional Democrats would require distributions from retirement accounts exceeding $10 million and prohibit additional contributions, targeting taxpayer-subsidized "mega" IRAs while leaving savings rules unchanged for most Americans.

How rising interest rates, evolving fixed income opportunities, personalized investing, and retirement income needs are driving fiduciaries toward a more balanced approach that combines the strengths of active and passive management to improve participant outcomes.

The deadline to adopt a restated pre-approved 403(b) plan is rapidly approaching. Here's what employers need to know.

Don Trone examines how to build new protocols for fiduciary governance.

This proposed rule sets forth a new, additional safe harbor for group health plan administrators to use electronic media (e.g., email or web portal) to furnish documents and information to participants and beneficiaries of plans subject to the Employee Retirement Income Security Act of 1974 (ERISA).

Today, the U.S. Department of Labor (DOL) issued a proposed rule that would create a new, optional electronic disclosure safe harbor specifically for group health plans.

Revenue Procedure 2026-26 provides the 2027 indexing adjustments for the ACA premium tax credit applicable percentage table and sets the required contribution percentage at 10.22 percent, up from 9.96 percent for 2026. That figure drives the employer affordability safe harbors, so sponsors should have it in hand before setting 2027 employee contributions.

Effective for plan years beginning on or after January 1, 2026, the statutory limit on tax-free contributions to a Code Section 129 Dependent Care Assistance Program increased from $5,000 to $7,500 (and $2,500 to $3,750 for married individuals filing separately).

The IRS recently announced its intention to propose regulations relating to the 21 percent tax imposed with respect to any “excess” executive compensation paid by certain tax-exempt organizations.

In Part 1, we introduced the executive compensation landscape and examined incentive stock options (ISOs) and nonqualified stock options (NQSOs).

A recent decision from the US District Court for the Southern District of New York provides helpful guidance for Employee Benefits Liability ("EBL") insurers confronting attempts to transform healthcare reimbursement disputes into covered benefits-administration claims.

The ERISA Industry Committee filed an amicus brief asking the Second Circuit to affirm dismissal of a challenge to PepsiCo's tobacco-surcharge wellness program, arguing that the reasonable alternative standard applies to employees who use tobacco rather than guaranteeing every employee an annual chance to avoid the surcharge. The appeal is a key test in the wave of tobacco-surcharge class actions.

NCR Corp. has settled a class action lawsuit for almost $48 million. The five former executives and their spouses who filed the Employee Retirement Income Security Act (ERISA) suit claimed that the software company failed to provide them with lifetime annuity payments, contrary to its promises.

ARA analysis of the JPMorgan prescription-drug fiduciary litigation, where a health plan excessive-cost suit survived dismissal in part on arguments drawn from a recent Supreme Court decision. The piece examines why a documented process may not end the inquiry when plaintiffs plead prohibited-transaction claims.

The proposed legislation joins a companion bill in the House of Representatives that would modernize Form 5500 reporting requirements.