Traditional And Roth IRA Changes Under SECURE 2.0

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.

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...

On Aug. 30, AB-1883 received final legislative approval and now heads to California Governor Gavin Newsom for signature or veto. If enacted, AB-1883 would prohibit employers from using workplace surveillance tools that rely on artificial intelligence (AI) to recognize, infer, or predict an employee’s emotional state, or to collect “neural data.”

In the intricate landscape of employment law, wrongful termination poses a significant challenge for employees who find themselves at the unfortunate intersection of job loss and potential injustice.

Sexual harassment can present in various forms, but according to the Equal Employment Opportunity Commission (EEOC), the two most common forms of workplace sexual harassment...

Federal overtime exemption rules have shifted back to 2019 standards following court challenges to the Department of Labor's 2024 salary threshold increases. Understanding how these revised requirements affect executive, administrative, professional, and highly compensated employee classifications is critical for maintaining wage-hour compliance.

On June 22, 2026, in Mobley v. Workday, Inc., U.S. District Judge Rita Lin largely denied Workday’s motion to dismiss the plaintiffs’ Third Amended Complaint, including rejecting the company’s argument that California’s anti-discrimination laws do not apply to its screening of applicants outside California who are applying for jobs in other states or countries.

The first half of 2026 has seen major litigation developments in cases concerning the Employee Retirement Income Security Act (ERISA), including decisions by the U.S. Supreme Court and the U.S. Courts of Appeals for the Fourth, Fifth, Ninth, Eleventh, and D.C. Circuits.

Massachusetts has taken a significant step toward pay equity and workplace fairness with the passage of its Wage Transparency Act (the "Act" or formally, An Act Relative to Salary Range Transparency).

The US Department of Labor has issued new guidance establishing a streamlined framework for enforcing mental health parity requirements under MHPAEA, focusing enforcement on three priority areas while maintaining nonenforcement of controversial 2024 rule provisions. This guidance aims to reduce compliance burdens on plan sponsors while ensuring participants maintain access to mental health and substance use disorder benefits comparable to medical and surgical coverage.

Earlier this month, the IRS released Form 15620, a new standardized form for taxpayers seeking to make elections under Internal Revenue Code ("Code") section 83(b).

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.

The IRS has updated its guidance on educational assistance programs under Code section 127, clarifying key timing requirements for expense reimbursements and student loan payments. These changes address long-standing questions about when employers can provide tax-free educational benefits and how the recent One Big Beautiful Bill Act affects annual contribution limits.

The IRS recently issued guidance in Notice 2024-55 on the application of two new exceptions to the 10% additional tax under Code section 72(t) for early withdrawals from a qualified plan or IRA...

The Treasury Department and IRS have introduced a new standardized framework for direct rollovers between retirement plans and IRAs, featuring a five-step process with sample forms designed to simplify what has historically been a fragmented and paper-heavy system. While adoption remains voluntary and no formal safe harbor exists yet, this initiative addresses longstanding inefficiencies in rollover procedures that have caused participant confusion and delays.

In the example discussed in the CCA, an employer provided its employees the ability to enroll in a fixed indemnity health insurance policy intended to supplement the employer's group health coverage.

On April 30, 2026, President Trump issued the Executive Order Promoting Retirement-Savings Access for American Workers by Establishing TrumpIRA.gov (the “Executive Order”), which advances the President’s State...

The Treasury Department and IRS have released Notice 2026-48, providing the first comprehensive guidance on SECURE 2.0's new Saver's Match program. This federal matching contribution for low- and moderate-income retirement savers introduces complex implementation challenges, including how to route taxpayer matches directly to retirement plans and IRAs. The Notice addresses eligibility requirements, income limits, contribution types, and delivery mechanisms while requesting public comments on operational app

On June 3, 2020, the Department of Labor ("Department") issued an Information Letter that, for the first time, provides the Department's views on the use of private equity investments within 401(k)...

On Tuesday, October 11, the Internal Revenue Service ("IRS") issued a final rule amending previous regulations under the Affordable Care Act ("ACA") that establish whether...