If you thought that church plan litigation was effectively over after the Supreme Court's decision upholding the traditional interpretation of the ERISA church plan definition in its 2017 decision...

On June 3, 2020, the Department of Labor ("Department") issued an Information Letter that, for the first time, provides the Department's views on the use of private equity investments within 401(k)...

Last week, the IRS issued Notice 2023-54 ("Notice") that provides a variety of relief for both plan sponsors and IRA providers, along with participants/IRA...

On January 15, 2026, the U.S. Department of Labor's Employee Benefits Security Administration ("EBSA") unveiled its national enforcement projects for fiscal year 2026.

While the guidance and model notices answer some questions, there are still many outstanding questions that we expect either the DOL or Internal Revenue Service will address in follow-up guidance.

The Executive Order instructs federal regulators, including the Department of Labor ("DOL"), to review current policies and decide whether further regulatory or enforcement action is needed.

Illinois recently enacted the Consumer Coverage Disclosure Act (the "CCDA"), which requires that Illinois employers provide a disclosure to employees regarding how the employer's group health...

On April 16, 2024, the IRS issued Notice 2024-35 ("Notice") which further extends required minimum distributions ("RMD") relief for the fourth year in a row while plan sponsors...

On Friday, August 23, 2023, the IRS issued Notice 2023-62, which provides long-awaited relief regarding the SECURE 2.0 requirement that age 50 catch-up contributions for higher income...

On November 21, 2025, the IRS released private letter ruling ("PLR") 202547007, which provides helpful clarification that retirees whose pension benefits have been annuitized are considered...

Continuing a recent trend to more closely align 403(b) plans with tax-qualified 401(k) plans, the Internal Revenue Service ("IRS") recently issued Revenue Procedure 2022-40...

Employers that maintain overfunded pension plans and are looking for ways to fund retiree health and/or group term life should take a fresh look at Section 420...

Since 2018, more than 30 lawsuits have been filed against sponsors of defined benefit pension plans alleging that certain benefits payable under the plans are not actuarially equivalent.

On March 29, the House overwhelmingly passed H.R. 2954, the Securing a Strong Retirement Act of 2021 ("SSRA"), by a vote of 414-5.

In December 2024, the U.S. Equal Employment Opportunity Commission ("EEOC") published a fact sheet addressing how federal nondiscrimination law...

Employers are accustomed to following rules related to executive compensation from the DOL, IRS, and SEC.

Today, President Biden signed into law the Consolidated Appropriations Act, 2022 ("CAA 2022"), which, among other things, temporarily renews certain relief to individuals to...

On June 21, 2024, the United States Court of Appeals for the Fifth Circuit ("Fifth Circuit") issued its ruling in Braidwood v. Becerra.[1] The court determined that the Affordable Care Act's ("ACA").

On January 22, the Departments of Labor, Treasury, and Health and Human Services ("Tri-Agencies") issued a set of Frequently Asked Questions ("ACA FAQs Part 64") clarifying the contraceptive-related services...

On March 28, the Biden Administration submitted its Fiscal Year 2023 budget proposals reflecting its budget and tax policy priorities...