December 2015 Employee Benefits Update

The U.S. Department of the Treasury and IRS recently issued temporary regulations that provide an immediately effective framework for establishing and administering “Trump Accounts,” including broad automatic enrollment and large-scale contributions funded by governmental and charitable donors. The regulations became effective September 30, 2026, apply to taxable years beginning on or after January 1, 2026, and expire September 30, 2029.

The IRS has released Revenue Procedure 2026-24, establishing new inflation-adjusted limits for Health Savings Accounts and high-deductible health plans effective in 2027. These updates include increased contribution limits, higher minimum deductibles, and expanded out-of-pocket maximums, along with new provisions for direct primary care service arrangements under the One, Big, Beautiful Bill Act. How will these changes impact employee benefit planning and healthcare coverage strategies?

On Tuesday, October 20, 2026, the Allegheny County Council passed legislation requiring employers with at least 15 workers to provide 12 weeks of paid parental leave, ending months-long debate on the proposal. We previously reported on the initial 18-week proposal in May 2026 (summarized here), the revised proposed legislation (summarized here), and the Allegheny County Board of Health passing the legislation (summarized here). The measure was passed in an 11-4 vote. It will become effective in one year, as County Executive Sara Innamorato signed the bill on, October 22, 2026.

The Trump Administration has launched an unprecedented enforcement action suspending permanent labor certification processing for eight major employers, linking immigration sponsorship to layoff histories and recruitment practices. This development signals a fundamental shift in how the government evaluates employer access to H-1B and green card programs, with investigations already underway and subpoenas served.

Maryland employers must comply with new posting requirements under the Worker Freedom Act, which prohibits penalizing employees who decline attendance at employer-sponsored meetings on religious or political matters. The Maryland Department of Labor has released official notices in English and Spanish that must be displayed prominently in workplaces and provided to new hires starting November 1, 2026.

Donald Dowling says abusive labor practices are a huge problem around the world, and often the smaller local manufacturers, miners and growers within countries that are committing labor...

Illinois employers face new requirements for Equal Pay Registration Certificate submissions as the state Department of Labor eliminates the "prefers not to identify" option for employee demographic data. Starting January 1, 2027, businesses must report definitive sex and race information for all employees, raising questions about data collection methods and compliance strategies.

The U.S. Department of Homeland Security published a final rule that will shift the H-1B cap registration selection process from a random lottery to a weighted selection process...

As artificial intelligence races forward, California employment law sprints alongside. Two new employment-related AI bills have been signed into law imposing new requirements...

On October 19, 2026, the U.S. Department of Labor (DOL) issued Field Assistance Bulletin No. 2026-1, formally withdrawing three opinion letters that served as the foundation for the so-called “80/20 Rule” governing tipped employees under the Fair Labor Standards Act (FLSA). The DOL also confirmed that its current enforcement guidance does not impose a percentage-based limit on the time a tipped employee may spend performing related, non-tip-producing duties. Instead, the inquiry focuses on whether the employee’s duties are related to the employee’s tipped occupation.

US institutional investors are governed by legal standards like those contained in the Employee Retirement and Income Security Act (ERISA) and similar laws that are relevant to their engagement with companies.

Under regulations issued by the U.S. Department of Labor ("DOL") in 2013, the exception to minimum wage and overtime requirements for workers providing companionship services were dramatically narrowed.

The Federal Trade Commission (FTC) recently updated the Children's Online Privacy Protection Rule (the COPPA Rule) to address advances in technology and a heightened concern for children's online privacy.

The IRS proposes new electronic rollover procedures and minimum funding rules for retirement plans, while federal courts weigh in on pension risk transfers, ERISA preemption, and arbitration clauses.

Beginning November 8, 2021, a burden on millions of travelers will be eased with the revocation of the country-specific travel bans that have been in place since 2020.

With the launch of Sora 2 (an AI video-audio generation system) in September 2025, the ability for a person to create realistic AI-generated videos has become easier than ever.

Trademarks today are the poor cousins of other forms of intellectual property under the United States Bankruptcy Code (the "Code"). 11 U.S.C. §§ 101-1532.

On August 26, 2020, the U.S. Securities and Exchange Commission (SEC) adopted amendments to expand the "accredited investor"...

Artificial Intelligence (AI) is transforming workflows for a growing number of professionals. According to a Pew Research Center survey, approximately 1 in 5 workers in the United States now say they use AI in their work.

After much anticipation, the Internal Revenue Service issued proposed regulations on August 2, 2016, limiting the ability to take valuation discounts in connection with certain intra-family.