The View from Proskauer on Developments in the World of Employee Benefits, Executive Compensation & ERISA Litigation
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…
Similar to the old school public service announcements that used to tell us the time of day and asked us if we knew where our children were, Proskauer wants to make sure fund managers are complying with their applicable “venture capital operating company” (“VCOC”) obligations.
A manager of a private investment fund that accepts investments…
On October 9th, the IRS announced several inflation adjustments for 2026, including adjustments to the annual contribution and carryover limits for healthcare flexible spending accounts and the monthly limit for qualified transportation fringe benefits. Separately, the One, Big, Beautiful Bill increased the contribution limit for dependent care flexible spending accounts from $5,000 (or $2,500 for…
On August 7, 2025, President Trump signed an executive order entitled “Democratizing Access to Alternative Assets for 401(k) Investors” (the “Executive Order”), which directs the Department of Labor (the “DOL”) and the Securities Exchange Commission (the “SEC”) to relieve regulatory burdens and litigation risk that impede investments in alternative assets (including crypto, private…
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