The Ninth Circuit recently issued a pair of decisions clarifying how the rules governing withdrawal liability apply to employers in certain industries. In Walker Specialty Const., Inc. v. Bd. of Trs. of the Constr. Indus. & Laborers Joint Pension Tr. for S. Nev., No. 24-1560, 2026 WL 21743 (9th Cir. Jan. 5, 2026), the
Alyssa Swanstrom
Alyssa Swanstrom is an associate in the Tax Department and is a member of the Compensation & Benefits Group.
DOL Issues Proposed Rule and Safe Harbor Intended to Facilitate the Inclusion of Alternative Assets in 401(k) Plans
On March 30, 2026, the U.S. Department of Labor (“DOL”) issued a much-anticipated proposed regulation (“Proposed Rule”) that would facilitate the inclusion of alternative assets within designated investment alternatives (“DIAs”) offered under participant-directed defined contribution plans such as 401(k) plans (“DC Plans”).
The Proposed Rule implements President Trump’s recent Executive Order (discussed here) directing…
Upcoming HIPAA Compliance Deadline: HIPAA Notice of Privacy Practices Updates Required by February 16
Group health plan sponsors should take note of the February 16, 2026 deadline to update HIPAA Notices of Privacy Practices (“NPPs”) to reflect recent privacy updates for Part 2 records.
What is an NPP and why does it impact employers and other plan sponsors?
HIPAA requires that covered entities, such as group health plans, provide…