162(m)

Section 162(m) Final RegulationsOverview of Proposed Regulations Under Code Section 162(m) — Grandfather RulesOverview of Proposed Regulations Under Code Section 162(m) - What is Applicable Employee Remuneration

401(k) Plans

Mandatory Roth and Optional Super Catch-Up ContributionsIRS Announces 2026 Retirement Plan Limits: Modest IncreasesFederal Court Finds No Monetary Damages in ERISA Fiduciary Breach Case, Orders Governance Changes

403(b) Plans

IRS Announces 2025 Retirement Plan Limits: Modest IncreasesNew IRS Guidance: Emergency Personal Expense and Domestic Abuse Victim ‎Distributions Under SECURE 2.0‎IRS Issues Guidance on Secure 2.0 – What Plan Sponsors Need to Know

Affordable Care Act

Locke Lord QuickStudy: Tracking Tax Reform: [Un]Intended Consequences For The ACA

Controlled Groups

First Circuit Holds Affiliated Investment Funds Not Liable For Multiemployer Withdrawal Liability

COVID-19

A Tale of Two Remedies: Preparing Employee Benefits Plans for the Sunset of Covid-19 ‎ReliefAdditional Guidance Issued on Coverage for OTC COVID-19 TestsGroup Health Plans Must Pay For Over-The-Counter At-Home COVID-19 Tests

Defined Benefit Plans

IRS Extends Due Date for Contributions to Defined Benefit Plans to January 4, 2021

Department of Labor

DOL Advisory Opinion Confirms Post-Employment Vesting Provisions in RSUs Should Not Create an ERISA Pension PlanIRS Issues Additional Guidance on Withholding and Reporting for Uncashed Retirement Plan ChecksBack to 1975: New Delays to the DOL’s Investment Fiduciary Advice Rule

Determination Letters

IRS Reopens Determination Letter Program for Certain Individually Designed Plans

EPCRS

IRS Updates Qualified Plan Correction ProceduresTime to Restate Your 403B Plan

ERISA

Sixth Circuit Holds Tennessee PBM Network and Steering Rules Are ERISA‑PreemptedNinth Circuit Upholds Administrator’s Denial of Residential Mental Health Benefits Under ERISASupreme Court Declines Review in Guardian Flight, Leaving Intact Fifth Circuit Ruling That No Private Right of Action Exists to Enforce IDR Awards

Executive Compensation

New California Requirements for Signing Bonuses Subject to Repayment Upon Early TerminationSEC Conducts Roundtable on Executive Compensation Disclosure PracticesExecutive Compensation Disclosures Are Back on the (Round)table at the SEC

Health and Welfare Plans

Top Five Health and Welfare UpdatesUPDATE – Form 5330 E-Filing Requirement Headache Relieved for 2024‎Form 5330 E-Filing Requirement Headache

IRS

Trump Touts Trump AccountsComing Soon in 2026: Trump Accounts for Children Under Age 18IRS Issues Additional Guidance on Withholding and Reporting for Uncashed Retirement Plan Checks

Podcasts

Mandatory Roth and Optional Super Catch-Up ContributionsTop Five Health and Welfare UpdatesNavigating Legal Strategies for Covering GLP-1s in Self-Insured Medical Plans

Retirement Plans

Mandatory Roth and Optional Super Catch-Up ContributionsNinth Circuit Reaffirms Broad ERISA Preemption Regardless of Concurrent ERISA ClaimIRS Announces 2026 Retirement Plan Limits: Modest Increases

SEC

SEC Conducts Roundtable on Executive Compensation Disclosure PracticesExecutive Compensation Disclosures Are Back on the (Round)table at the SECSEC Adopts Final Clawback Rules

Uncategorized

House Passes HR 7148, Advancing New PBM Transparency and Compensation Rules