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The Act provides that in the 2020 plan year, the minimum funding requirements for single-employer pension plans will be calculated by amortizing the entire unfunded liability over 15 years.

On November 15, 2021, President Biden signed the Infrastructure Investment and Jobs Act into law.

On March 11, 2021, President Biden signed into law the American Rescue Plan Act (Pub. Law 117-2, the "Act" or "ARPA").

The Act includes a temporary 100% COBRA subsidy for COBRA qualified beneficiaries where the qualifying event was an involuntary termination of employment or reduction in hours.

The Paul Wellstone and Peter Domenici Mental Health Parity and Addiction Equity Act of 2008 ("MHPAEA") has increasingly been the focus of government enforcement activity...

On March 11, 2024, President Biden released his budget for Fiscal Year 2025. Hewing closely to proposals in its last budget, the Administration's new budget...

The push to health care transparency continues.[1] During the first Trump administration, the Centers for Medicare and Medicaid Services ("CMS"), with the Department of Labor ("DOL")...

In recent months, two competing visions for multiemployer pension reform legislation have been introduced in Congress.

At long last, the Treasury Department and the Internal Revenue Service ("IRS") issued final (and new proposed) regulations that address the major changes to Code section 401(a)(9)...

SECURE 2.0 has brought about changes to IRAs of all types. To help better understand these modifications, we examine the differences in the new laws governing traditional IRA...

The IRS recently announced that substantially all of the key retirement plan and health and welfare plan limits will increase next year – some significantly due to higher inflation. Notice 2022-55 (Oct. 21, 2022); Rev. Proc. 2022-38 (Oct. 18, 2022); Rev. Proc. 2022-24 (April 29, 2022).

In the past year, federal courts have addressed challenges to three different state and local "fair share" (or "pay-or-play") laws.

The ADA generally prohibits an employer from making disability-related inquiries or requiring medical examinations with respect to employees.

We are nearing the final stretch of the 2020 campaign. What have the parties proposed for the future of the U.S. retirement system?

The Setting Every Community Up for Retirement Enhancement Act of 2019, the largest package of retirement system reforms in over a decade, was enacted on December 20, 2019.

On December 15, 2020, the U.S. Department of Labor (the "DOL") issued its highly anticipated final prohibited transaction class exemption for fiduciary investment advice (the "Final Exemption").

On July 1, 2021, the Office of Personnel Management, Department of the Treasury, Department of Health and Human Services ("HHS"), and Department of Labor ("DOL")...

The House of Representatives recently passed a fourth round of legislation in response to the COVID-19 pandemic.