Employers who compensate employees through nonqualified stock options or restricted stock units ("RSUs") should be aware of an upcoming Securities...

The Pension Benefit Guaranty Corporation ("PBGC") recently issued Technical Update Number 23-1 to provide for certain underfunded pension plans a limited waiver from the reporting requirements...

The SECURE Act increases the age at which required minimum distributions must begin from 70 ½ to 72.

On July 2, 2021, the Supreme Court agreed to hear Hughes v. Northwestern, which involves a challenge to investment fees and recordkeeping fees in two 403(b) plans maintained by Northwestern University.

On February 3, 2026, Congress passed and the President signed the Consolidated Appropriations Act, 2026 ("CAA 26")...

The SECURE 2.0 Act of 2022 directed the Department of Labor ("DOL") to establish a database that individuals can search to help locate their retirement benefits.

Earlier this month, the IRS announced a new pilot program under which retirement plan sponsors will be given 90-days notice that their plan has been selected for examination which...

On September 21, 2023, the District Court for the Northern District of Texas rejected a challenge brought by 26 states that argued that the Department of Labor's 2022 Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights rule was "arbitrary and capricious."

Many of the provisions of the Setting Every Community Up for Retirement Enhancement Act of 2019 (the "SECURE Act")...

Data Marketing Partnership, LLP ("Data Marketing") offers a health insurance plan to individuals that download an app that tracks phone usage.

Parties involved in a Department of Labor ("DOL") Employee Benefits Security Administration ("EBSA") investigation often ask a simple question: how much information am I obligated to provide the DOL...

The Department of Labor (the "DOL") recently finalized a regulation amending the rules under the Employee Retirement Income Security Act of 1974, as amended ("ERISA")...

The question was posed by an attorney who represented a claimant whose request for such a recording was denied.

The Western District of Arkansas granted summary judgment to all defendants in Shipp v. Central States Manufacturing, Inc., No. 5:23-cv-05215, 2026 WL 868217 (W.D. Ark. Mar. 30, 2026).

On January 14, 2025, the Internal Revenue Service ("IRS") and the Department of Treasury issued proposed regulations under Internal Revenue Code ("Code") section 162(m), which limits the deductibility.

The IRS recently released an Issue Snapshot, Deductibility of employer contributions to a 401(k) plan made after the end of the tax year, to review the timing rules for employer contribution deductions...

On December 9, 2025, the Solicitor General ("SG"), on behalf of the United States Department of Labor ("DOL") and the United States Department of Justice ("DOJ"), filed briefs with the Supreme Court...

When Congress created the Part D benefit for Medicare beneficiaries, it also required group health plan sponsors and certain other entities to notify Medicare-eligible participants...

On September 16, 2025, the United States Court of Appeals for the Third Circuit in In re Yellow Corp., No. 25-1421: (i) upheld regulations issued by the Pension Benefit Guaranty Corporation ("PBGC")...

On January 16, 2024, the Department of Health and Human Services ("HHS") dropped its appeal of the U.S. District Court for the District of Columbia's September 29, 2023...