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A recent 6th Circuit case—Wilson v. Safelite Group, Inc. (July 10, 2019)—illustrates why plan sponsors should take steps to ensure their non¬qualified deferred compensation plans comply with ERISA's "top-hat" plan exception.

On October 24, 2023, the Office of the Comptroller of the Currency (OCC), the Board of Governors for the Federal Reserve System (Board)...

The Kutak Rock Employee Benefits and Executive Compensation practice group has published its latest edition of the Kutak Rock Employee Benefits Newsletter, your resource for legal alerts, current trends and legislative analysis.

On June 3, 2022 the Internal Revenue Service ("IRS") announced a pilot audit program and has already issued notices to retirement plan sponsors.

SECURE 2.0 requires that catch-up contributions made by employees with FICA wages of more than $145,000, indexed and based on prior calendar year wages, be designated as Roth contributions.

IRS Rev. Proc. 2023-22, which is the currently effective pronouncement on Single Family purchase price limits, in Section 3.03 provides that if FHA releases future updated loan limits...

Below is a summary of a recent opinion from the United States Court of Appeals for the Eighth Circuit that proves this very point.

At approximately 12:30 p.m. today, after a marathon session that spanned more than 27 consecutive hours, the Senate voted 51–50 to pass its version of the "One Big Beautiful Bill." Vice President J.D. Vance...

On November 22, 2022, the DOL released a final rule that permits retirement plan fiduciaries to consider environmental, social, and governance factors in plan investments and when exercising shareholder rights.

The U.S. Department of Labor (the "DOL") has rolled out an initiative over the last two years to investigate insurance companies' practices surrounding Evidence of Insurability ("EOI") for life insurance benefits.

On March 4, 2022, Yale University agreed to settle a class action lawsuit filed in 2019 by participants in Yale's "Health Expectations" wellness program.

On April 26, 2024, the Department of Health and Human Services ("HHS") published a Final Rule to amend the HIPAA regulations.

The California Supreme Court recently held that the Private Attorneys General Act of 2004 (Lab. Code, § 2698, et seq.) does not authorize a plaintiff/employee to seek unpaid wages as part of the civil penalties available under PAGA.

Last year the Department of Labor ("DOL") released a rule on Financial Factors in Selecting Plan Investments...

The National Labor Relations Board ("NLRB") recently overruled several earlier decisions, indicating employers may expect more management-friendly decisions in 2020.

As we previously reported in our Client Alert on November 8, 2024, Nebraska voters approved the Healthy Families and Workplace Act ("HWFA"), requiring eligible employees to earn paid sick leave.

With the Trump administration's intensified focus on immigration enforcement in 2025 and extending into 2026...