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...

The IRS recently updated its Nonqualified Deferred Compensation Audit Techniques Guide.

The decision marks the second time the court has dismissed claims against Abbott Labs.

The preamble to the FAB acknowledges that the guidance does not address all questions that may arise, and states that absent further guidance, plans complying with the FAB will be considered...

In a recent decision, the U.S. Tax Court reached the not surprising conclusion that an individual who purchased American Eagle gold coins using her IRA received a de facto distribution

On March 4, 2022, the United States District Court for the District of Massachusetts dismissed a putative class action alleging that a plan used outdated...

On January 7, 2021, the Pension Benefit Guaranty Corporation ("PBGC") issued final regulations updating its guidance under sections 4211 and 4219 of the...

The IRS has issued interim guidance to address the changes made by section 305 of SECURE 2.0 to the self-correction program under the IRS Employee Plans...

On September 25, 2024, the United States Court of Appeals for the Third Circuit affirmed the dismissal of a putative class action lawsuit alleging...

On February 27, 2026, a federal court in New York granted a motion to dismiss a tobacco premium surcharge lawsuit.

The Treasury Department and IRS have released proposed regulations addressing nondiscrimination rules for dependent care assistance programs under Code section 129, marking the first guidance on these rules in over 45 years. These regulations provide detailed frameworks for the four required nondiscrimination tests and offer practical correction mechanisms for testing failures.

In April 2025, the Centers for Medicare and Medicaid Services ("CMS") issued multiple pieces of guidance related to Medicare Advantage plans and Medicare Part D prescription drug coverage...

The Second Circuit's recent ruling in East Coast Advanced Plastic Surgery v. Cigna addresses a critical question facing healthcare providers: can they sue to enforce unpaid Independent Dispute Resolution awards under the No Surprises Act? With over $3 million in unpaid awards at stake and providers winning the vast majority of arbitrations, this decision reshapes how reimbursement disputes between out-of-network providers and insurers must be resolved.

On July 7, the Departments of Labor, Treasury, and Health and Human Services published a proposed rule ("Proposed Rule") regarding, among other things, the requirements for fixed and hospital indemnity insurance...

On August 7, 2025, President Donald J. Trump issued a much-anticipated Executive Order Democratizing Access for 401(k) Investors (the "Executive Order") emphasizing the President's view that it is important that all Americans...

On October 16, 2025, the Departments of Treasury, Labor, and Health and Human Services issued FAQs about Affordable Care Act Implementation Part 72, which clarify how employers...

On February 5, 2025, in Xerox Corp. v. Loc. 14A, Rochester Reg'l Joint Bd., Xerographic Div. Workers United, No. 23-634, 2025 WL 395729 (2d Cir. Feb. 5, 2025)...

In the wake of the Supreme Court's unanimous ruling in the NCAA v. Alston case and the U.S. District Court's approval of the settlement in the House v. NCAA antitrust lawsuit...

Uncashed checks are a common source of headaches for retirement plan administrators. On July 16, the IRS issued Revenue Ruling 2025-15, which builds on prior IRS guidance...