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As the end of 2022 approaches, it's again time for plan sponsors to review their plan documents and plan operations to ensure compliance with increasingly complex qualification requirements and moving deadlines.

Earlier this year, the Department of Health & Human Services Office of Civil Rights ("HHS") published a final "HIPAA Privacy Rule to Support Reproductive Health Care Privacy" that imposes new restrictions on disclosure...

As the end of 2023 approaches, it's again time for plan sponsors to review their plan documents and plan operations to ensure compliance with increasingly complex qualification requirements and moving deadlines.

On July 31, the IRS issued Notice 2020-61 (the "Notice") to provide guidance related to the special funding rules applicable to single-employer defined benefit pension plans under the Coronavirus Aid...

The IRS recently issued Notice 2020-46 that provides for a special leave donation program available for the COVID-19 pandemic. This brings the total to three tax-favored leave programs...

Individual retirement accounts, including traditional, Roth, inherited, deemed, Simple and SEP, are seeing a lot of changes this year following the passage of the Consolidated Appropriations Act in December.

As the COVID-19 pandemic began to overwhelm the country last spring, the Departments of Labor ("DOL") and Treasury (together, the "Departments") became concerned that the disruption caused by...

On July 4, President Trump signed into law the One Big Beautiful Bill Act (the "OBBB"). Below we outline the key provisions impacting plan sponsors related to their health and welfare plans.

The wide-ranging SECURE 2.0 Act of 2022 ("SECURE 2.0") radically altered the retirement plan landscape, and is likely to create a significant number of action items for sponsors of retirement...

The Department of Labor has proposed a new electronic disclosure safe harbor for group health plans that would allow plan administrators to furnish required ERISA notices digitally through a Notice...

At the end of 2022, the Department of the Treasury and the Internal Revenue Service (together, the "IRS") issued two sets of guidance – a final rule and a proposed rule...

Effective March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") brings immediate changes and relief to certain qualified retirement...

The Department of Labor ("DOL") published a final rule in the Federal Register on May 27th that establishes a new electronic disclosure safe harbor.

A pension or welfare plan's investment in a private equity fund, hedge fund, or real estate partnership, among other investment funds, may give rise to "unrelated business income tax" ("UBIT").

Federal district courts are issuing conflicting decisions on whether employers must retroactively reimburse premium surcharges paid by tobacco users who complete wellness program cessation courses. Three recent July 2026 rulings favored employers by dismissing key claims, but the legal landscape remains uncertain as appellate courts prepare to weigh in on this wave of ERISA litigation.

A pension or welfare plan's investment in a private equity or real estate partnership, among other investment funds, may give rise to "unrelated business income tax" ("UBIT").

On May 6, 2024, the Department of Health and Human Services ("HHS") Office for Civil Rights ("OCR") and the Centers for Medicare and Medicaid Services ("CMS")...

We've rounded up our latest resources into one place so that you don't have to! In case you missed any of our updates from last month, read on.