In most cases, denials of ERISA plan benefits by administrators who have been granted discretionary authority to interpret and apply the plan are reviewed under an abuse of discretion standard, and may only be reversed if the denial was arbitrary and capricious. Such deference, however, is not without limits, and there are circumstances in which
Health and Welfare Plans
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…
No Surprises Here! Air Ambulance Providers Petition Supreme Court to Review Fifth Circuit’s No Surprises Act and ERISA Standing Decision
By Vinay Kohli & D. Austin Rettew on
In another development in the ongoing litigation over the enforceability of Independent Dispute Resolution (“IDR”) awards issued under the No Surprises Act (“NSA”), two air ambulance providers, Guardian Flight LLC and Med‑Trans Corporation, have filed a petition for writ of certiorari with the U.S. Supreme Court, seeking review of the Fifth Circuit’s decision holding that…
IRS Releases Annual Increases to Qualified Retirement Plan Limits for 2026
By Jesse T. Foley & Justin Alex on
On November 13th, the IRS released a number of inflation adjustments for 2026, including to certain limits for qualified retirement plans. The table below provides an overview of the key adjustments for qualified retirement plans.
Qualified Defined Benefit Plans
| 2025 | 2026 | Increase from 2025 to 2026 | |
| Annual Maximum Benefit | $280,000 | $290,000 | $10,000 |
Qualified…