401(k) Plans

District Court Breaks Trend and Allows Claims Challenging Prudence of BlackRock LifePath Index Target Date Funds to ProceedIRS Offers Two-Year Transition Period to Implement SECURE 2.0 Roth Catch-Up Requirement View More…

403(b) Plans

SECURE 2.0 Opens the Door on Retirement Match Based on Student Loan PaymentsSECURE 2.0 Brings Significant Changes for 403(b) Plans View More…

Addiction Equity Act

Limitation To Restorative Speech Therapy Does Not Violate MHPAEA View More…

Affordable Care Act

Fifth Circuit Stay Means Preventive Services Mandate Remains in EffectFifth Circuit Stay Reinstates Preventive Services Mandate—For Now View More…

American Health Care Act

Updated Health Care Reform Legislation Comparison ChartCBO Releases Updated Cost Estimate of American Health Care Act of 2017 View More…

American Taxpayer Relief Act of 2012

American Taxpayer Relief Act Affects Mass Transit Benefits and Other Employee Benefits View More…

Americans with Disabilities Act

UPDATE: District Court Denies Preliminary Injunction in AARP Suit to Block Final Rules on Employee Wellness ProgramsFinal Wellness Program Regulations Issued View More…

Anti-Alienation Rules

Court Says ERISA Plan Custodian Had to Comply with State Order Attaching Plan AssetsSeventh Circuit: Terminated Employee’s Release Agreement Bars Pension Claim, ERISA's Anti-Alienation Provision Does Not Apply View More…

Arbitration

S.D.N.Y. Voids ERISA Plan’s Arbitration ProvisionSixth Circuit Rejects Arbitration for Proposed Fiduciary Breach Class Action View More…

Articles

Supreme Court Denies Review of Fourth Circuit Loss Causation CaseView From Proskauer: The Availability of Surcharge as Relief for Individual ERISA Fiduciary Breach Claims View More…

Assignments

Third Circuit Upholds Health Plan’s Anti-Assignment ClauseValid Assignment Confers Beneficiary Status on Chiropractor View More…

Attorney-Client Privilege/Attorney Work Product

Life Insurer Compelled to Produce Attorney-Client CommunicationsView From Proskauer: ERISA Plan Fiduciaries—Are Your Conversations With Counsel Privileged? View More…

Attorneys' Fees

Fifth Circuit: Plaintiff Not Entitled to Attorneys’ Fees For Obtaining Remand on AppealFifth Circuit: Procedural Win Is Not Grounds for Attorney’s Fees View More…

Beneficiary Designations

Ninth Circuit Rules Beneficiary Designation Forms Are Not Documents and Instruments Governing the PlanNinth Circuit: Spousal Consent Not Required Under Top-Hat Plans View More…

Benefit Accruals

D.C. Circuit Concludes that Plan Violated ERISA's Anti-Backloading Rules View More…

Benefit Claim Procedures

Sixth Circuit Concludes Lack of Proper Delegation Means Benefits Department Did Not Have Discretionary Authority to Decide ClaimsDistrict Court Dismisses ERISA Fee Litigation against 401(k) Plan for Failure to Exhaust View More…

Benefit Claims

Sixth Circuit Concludes Lack of Proper Delegation Means Benefits Department Did Not Have Discretionary Authority to Decide ClaimsSixth Circuit Rules Retiree Healthcare Benefits Claim Is Not Arbitrable View More…

Benefit Plan Compliance

Self-Help: The IRS Provides Interim Guidance for Self-Correction under the SECURE Act 2.0SECURE 2.0 Includes PBGC Premium Relief… for Some Plans View More…

Benefits Brief Podcast

[Podcast]: Rep and Warranty Insurance and Executive Compensation and Employees Benefits[Podcast]: DOL’s 2022 Final ESG Rules View More…

Cafeteria Plans

Notice 2022-41: IRS Expands Mid-Year Cafeteria Plan Change Opportunities to Address “Family Glitch”IRS Announces 2023 Increases to Health FSA and Transportation Fringe Benefit Limits View More…

California Laws

Prohibition Against Non-Competes Expands in CaliforniaCalifornia Independent Contractor Classification Becomes Even More Thorny, as California Supreme Court Holds Strict ABC Test Applies Retroactively View More…

Choice-of-law

Choice-of-Law Plan Provision Enforced As A Matter of Federal Common Law View More…

Class Actions

District Court Breaks Trend and Allows Claims Challenging Prudence of BlackRock LifePath Index Target Date Funds to ProceedSeventh Circuit Affirms Discretion Over Who Gets Severance Benefits View More…

Class Certification

ERISA Plan Participants Cannot Proceed As A Class In Challenging EpiPen PricesSupreme Court Says that Equitable Tolling Cannot Extend Rule 23(f) Deadline View More…

Client Alert

COVID-19 Stimulus Bill to Include Significant Pension Reforms and Expand Scope of 162(m) Compensation Deduction LimitDOL Proposes to Bring ERISA Disability Denials in Line with the Affordable Care Act View More…

COBRA

The Long-Awaited End of the Tolling of Plan Deadlines due to COVID-19COBRA Election and Payment Periods: Does One Year of “Tolling” Really Mean One Year? View More…

Collective Bargaining

Sixth Circuit Rules Retiree Healthcare Benefits Claim Is Not ArbitrableUnpaid Employer Contributions as Plan Assets: Expansion Of Liability Under ERISA View More…

Compensation Committees

Proxy Season Greetings: ISS and Glass Lewis Announce Policy Updates Ahead of the 2023 Proxy SeasonFinal SEC Clawback Rules: Key Dates that Issuers Need to Know View More…

Contraception

High Court Employee Benefits Cases: A Review and Look AheadSupreme Court to Resolve Circuit Split in Health Care Reform Cases View More…

Controlled Groups

Sun Capital Update: First Circuit Reverses District Court’s “Partnership-in-Fact” Holding and Finds Private Equity Funds Not Part of Controlled Group and Not Liable for Portfolio Company’s Pension LiabilitiesSun Capital Court Finds Co-Investing Funds Part of Controlled Group and Liable for Portfolio Company’s Pension Liabilities View More…

Coronavirus

For HDHPs, IRS Confirms Pre-Deductible COVID-19 Testing Coverage Will End Next YearUpdate: Big Headline, Small Impact - Legislation Ends COVID-19 National Emergency View More…

Cybersecurity

U.S. Department of Labor Steps into the Cybersecurity Discussion View More…

Damages

No Damages Awarded for ERISA Plan Fund Mapping ClaimsView From Proskauer: U.S. Supreme Court Provides Defendants With More Ammunition for Defeating Class Certification by Requiring Classwide Proof of Damages View More…

Defense of Marriage Act

Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?IRS Notice 2015-86 -- The Limited Effect of Obergefell View More…

Defined Benefit Pension Plans

Self-Help: The IRS Provides Interim Guidance for Self-Correction under the SECURE Act 2.0PBGC (Slightly) Opens Door to Exceptions From Special Withdrawal Liability Rules for SFA Multiemployer Pension Plans View More…

Defined Contribution Plan Investment Litigation

District Court Breaks Trend and Allows Claims Challenging Prudence of BlackRock LifePath Index Target Date Funds to ProceedNinth Circuit: Changes to a Services Agreement Require Consideration of Indirect Compensation View More…

Delinquent Contributions

DOL Proposes Self-Correction Option and Other Changes to Voluntary Fiduciary Correction ProgramNinth Circuit Deepens Circuit Split Over Whether Delinquent Contributions Are Plan Assets View More…

Department of Labor

District Court Replaces Plan Trustees With Independent FiduciaryLatest ERISA Developments on the IRA Rollover Fiduciary Rules, the DOL’s QPAM Exemption Amendment Proposal and the DOL’s ESG Rules View More…

Disability Benefit Claims

Department of Labor Finalizes 90 Day Delay on New Disability Claims ProceduresDistrict Court Applies Texas Ban on Discretionary Clauses in Insurance Contracts View More…

Disclosure

Practical Considerations for New Pay vs. Performance Disclosure RequirementA Conjunction is Worth Thousands of Dollars: Recent Case Highlights Significance of “And” vs. “Or” View More…

Domestic Partners

New IRS Guidance Relating to Same-Sex Spouses and Qualified Retirement Plan BenefitsFederal District Court (In Its Capacity As An Employer) Must Reimburse Employee for the Cost of Health Benefits for her Same-Sex Domestic Partner View More…

Employee Plans Compliance Resolutions System

Self-Help: The IRS Provides Interim Guidance for Self-Correction under the SECURE Act 2.0SECURE 2.0 Delivers New Rules for Correcting Retirement Plan Errors View More…

Employer Stock Fund Litigation

U.S. Supreme Court Agrees to Hear IBM’s Challenge to Second Circuit Ruling in ERISA Stock-Drop SuitSecond Circuit Revives Dismissed ERISA Stock-Drop Suit View More…

Equal Employment Opportunity Commission

EEOC Proposed Wellness Regulation Restricts Incentives For Voluntary Programs But Offers Path For Programs That Satisfy ACA StandardUPDATE: District Court Denies Preliminary Injunction in AARP Suit to Block Final Rules on Employee Wellness Programs View More…

Equitable Estoppel

District Court Rejects Participant’s Attempt to Stop Plan From Recouping Overpayments View More…

ERISA § 510

Participants’ ERISA Retaliation Claim DismissedERISA Implications for Firing A Whistleblower View More…

ERISA Coverage

Two District Courts Reach Conflicting Holdings Over Excessive Recordkeeping Fee ClaimsSixth Circuit Highlights Importance of the Plan Document View More…

ERISA Litigation

District Court Breaks Trend and Allows Claims Challenging Prudence of BlackRock LifePath Index Target Date Funds to ProceedNinth Circuit: Changes to a Services Agreement Require Consideration of Indirect Compensation View More…

Executive Compensation

Prohibition Against Non-Competes Expands in CaliforniaOption Grant Practices: A Trap for the Unwary – Spring-Loading and Bullet-Dodging View More…

Exempt organizations

10 Keys to Executive Compensation Excise Tax for Tax-Exempt Employers and Their Affiliates View More…

Expert Issues

View From Proskauer: U.S. Supreme Court Provides Defendants With More Ammunition for Defeating Class Certification by Requiring Classwide Proof of DamagesThe Future Role of Experts in ERISA Class Actions View More…

Family and Medical Leave Act

DOL Proposes Change to FMLA Definition of Spouse to Accommodate Same-Sex Marriage View More…

Federal Insurance Contributions Act

Supreme Court Finds Severance Payments are Subject to FICAHigh Court Employee Benefits Cases: A Review and Look Ahead View More…

Fiduciary

Latest ERISA Developments on the IRA Rollover Fiduciary Rules, the DOL’s QPAM Exemption Amendment Proposal and the DOL’s ESG RulesDOL Proposes Self-Correction Option and Other Changes to Voluntary Fiduciary Correction Program View More…

Fiduciary Breach

District Court Breaks Trend and Allows Claims Challenging Prudence of BlackRock LifePath Index Target Date Funds to ProceedNinth Circuit: Changes to a Services Agreement Require Consideration of Indirect Compensation View More…

FSA

IRS Announces 2023 Increases to Health FSA and Transportation Fringe Benefit LimitsIRS Increases Maximum Employee Contribution to Health Care FSAs for 2015 View More…

HDHP

A New Normal? Omnibus Bill Extends High Deductible Health Plan Telehealth Safe Harbor View More…

Health and Welfare Plans

IRS Offers Two-Year Transition Period to Implement SECURE 2.0 Roth Catch-Up RequirementFifth Circuit Supports Restrictions on Medication Abortion, But No Immediate Impact on Health Plans (For Now) View More…

Health Coverage Tax Credit (HCTC)

Trade Act Reinstates Expired Health Coverage Tax Credit (HCTC) View More…

Health Insurance Exchanges

Health Insurance Exchanges and Retiree Medical Exits—Five Ways to Make Sure It's Really a "Soft Landing" View More…

Health Plan Compliance

Fifth Circuit Supports Restrictions on Medication Abortion, But No Immediate Impact on Health Plans (For Now)Fifth Circuit Stay Means Preventive Services Mandate Remains in Effect View More…

HIPAA/HITECH

New Agency FAQs Drive a Stake Further into the Heart of Premium Reimbursement Arrangements and Eliminate a Common Executive PerkWhat Does PPACA Stand For? Punitive Penalties Are Clearly Authorized View More…

HRA

New HRA Regulations Part 5 – More on the Employer Shared Responsibility MandateDigging into the New HRA Regulations Part 4: Excepted Benefit HRAs View More…

HSA

For HDHPs, IRS Confirms Pre-Deductible COVID-19 Testing Coverage Will End Next YearA New Normal? Omnibus Bill Extends High Deductible Health Plan Telehealth Safe Harbor View More…

Indemnification

U.S. Supreme Court Seeks Solicitor General’s Input on Co-fiduciary IndemnificationArbitrator Determined to Have Erroneously Denied Enforcement of Indemnification Agreement View More…

Investment Claims

District Court Dismisses 401(k) Plan Investment Claims Against Chevron Fiduciaries View More…

IRS

Self-Help: The IRS Provides Interim Guidance for Self-Correction under the SECURE Act 2.0IRS Permanently Extends Deadlines for ACA Reports to Individuals View More…

IRS Guidance

Self-Help: The IRS Provides Interim Guidance for Self-Correction under the SECURE Act 2.0IRS Opens Determination Letter Program to Individually Designed 403(b) Plans View More…

Jurisdiction

Plan Administrator’s ERISA Declaratory Judgment Action Dismissed for Lack of Jurisdiction View More…

Jury Trial

District Court Rejects Demand for Jury Trial in 401(k) Investment LitigationPlaintiffs Not Entitled to Jury Trial for ERISA Breach of Fiduciary Duty Claims View More…

Loss Causation

On Remand, District Court Rules for the Fiduciaries in Tatum v. R.J. ReynoldsSupreme Court Denies Review of Fourth Circuit Loss Causation Case View More…

Mass Transit Benefits

Deja-Vu All Over Again: Congress Once Again Retroactively Increases Mass Transit Benefit Limits View More…

Mental Health Parity

Proposed MHPAEA Regulations Flowchart: Understanding the New Framework for Non-Quantitative Treatment LimitationsProposed Mental Health Parity Regulations Arrive: Key Changes for Plan Sponsors View More…

Multiemployer Funds

District Court Replaces Plan Trustees With Independent FiduciaryDistrict Court Denies Employer’s “Injury-In-Fact” Challenge to Withdrawal Liability View More…

Non-Competition Covenants

Prohibition Against Non-Competes Expands in California View More…

Overpayment of Benefits

SECURE 2.0 Delivers New Rules for Correcting Retirement Plan ErrorsRighting a Wrong: The “Claim of Right” Doctrine and Other Tax Considerations for the Repayment of Pension Plan Overpayments View More…

PBGC

PBGC (Slightly) Opens Door to Exceptions From Special Withdrawal Liability Rules for SFA Multiemployer Pension PlansSECURE 2.0 Includes PBGC Premium Relief… for Some Plans View More…

Plan Assets

[Podcast]: ERISA Plan Asset “Hard-Wired” Conduit FeedersU.S. District Court Rules that Float Income Earned by Fidelity Is Not a Plan Asset View More…

Plan Qualification

Self-Help: The IRS Provides Interim Guidance for Self-Correction under the SECURE Act 2.0IRS Proposed Regulations Would Permanently Allow Remote Witnessing of Spousal Consent View More…

Preemption

U.S. Supreme Court: No ERISA Preemption for State Law Regulating PBMsERISA Preemption Makes A Return To The Supreme Court View More…

Proper Defendants

Seventh Circuit: Insurance Companies Are Proper Defendants In Suits For ERISA BenefitsFifth Circuit Determines TPA is Proper Defendant View More…

Qualified Domestic Relations Order

[Podcast]: QDROs in 10 Easy Steps View More…

Qualified Plans

SECURE 2.0 Brings Significant Changes for 403(b) PlansSECURE 2.0 Act of 2022 Arrives: (Another) Landmark Retirement Package View More…

Reduction in Force

Eighth Circuit Says That Considerations Of Health Care Cost Savings Could Be Proxy For Age In ADEA SuitsSupreme Court to Decide Whether RIF-Related Severance Pay Is Subject to FICA View More…

Release Agreements / Settlements

A Conjunction is Worth Thousands of Dollars: Recent Case Highlights Significance of “And” vs. “Or”GM Not Obligated to Make $450 Million Contribution to Fund Union Retiree Health Benefits View More…

Remedies

Third Circuit Rules That Actual Harm Needed for Monetary Equitable RemedyUS Supreme Court to Consider ERISA’s Tracing Requirements View More…

Reproductive Healthcare Benefits Task Force

Fifth Circuit Supports Restrictions on Medication Abortion, But No Immediate Impact on Health Plans (For Now)Understanding Recent Litigation on Medication Abortion: A Guide for Health Plan Sponsors View More…

Retiree Health Care Benefits

Third Circuit Rejects Claim for Lifetime Medical BenefitsTackett Redux: Ordinary Principles of Contract Interpretation Mean No Inference of Vesting View More…

Retirement Plan

PBGC Provides One-Time 4010 Filing Waiver for Certain EmployersSelf-Help: The IRS Provides Interim Guidance for Self-Correction under the SECURE Act 2.0 View More…

Retirement Plans

District Court Breaks Trend and Allows Claims Challenging Prudence of BlackRock LifePath Index Target Date Funds to ProceedNinth Circuit: Changes to a Services Agreement Require Consideration of Indirect Compensation View More…

Revenue Procedure 2013-12

IRS Modifies EPCRS Guidelines, Requests Comments on Overpayment Correction View More…

Revenue Procedure 2013-22

IRS ESTABLISHES PRE-APPROVED PLAN PROGRAM FOR 403(b) PLANS View More…

Revenue Procedure 2015-27

IRS Modifies EPCRS Guidelines, Requests Comments on Overpayment Correction View More…

Same-Sex Marriage

Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?IRS Notice 2015-86 -- The Limited Effect of Obergefell View More…

SECURE 2.0

IRS Offers Two-Year Transition Period to Implement SECURE 2.0 Roth Catch-Up RequirementSelf-Help: The IRS Provides Interim Guidance for Self-Correction under the SECURE Act 2.0 View More…

Settlements

A Conjunction is Worth Thousands of Dollars: Recent Case Highlights Significance of “And” vs. “Or”Tax Reform Act Denies Deductions for Some Sexual Harassment Settlements View More…

Severance

Seventh Circuit Affirms Discretion Over Who Gets Severance Benefits[Podcast]: Severance Pay Plans & ERISA View More…

Slayer Statute

Oregon State Court of Appeals Recognizes Federal Slayer LawLife Insurance Beneficiary Who Murdered Policyholder Is Not Entitled To Benefits View More…

Standing

District Court Partially Dismisses ERISA 401(k) Fee and Performance Claims for Lack of StandingU.S. Supreme Court Holds ERISA Defined Benefit Plan Participants Without Monetary Losses Lack Article III Standing to Assert Breach of Fiduciary Duty Claims View More…

State Court Orders

Court Says ERISA Plan Custodian Had to Comply with State Order Attaching Plan Assets View More…

Statute of Limitations

Prominently Displayed, Fundamental Discrepancy In Benefits Triggered Contractual Limitations PeriodERISA Administrative Appeal Barred As Untimely View More…

Subrogation/Reimbursement

Ninth Circuit Enforces Hawaii Anti-Reimbursement Statutes Against Insured PlanFifth Circuit Enforces Reimbursement Provision in One-Page Welfare Plan View More…

Summary Plan Descriptions

View From Proskauer: Top 10 Summary Plan Description Issues Not Addressed in the ERISA Regulations View More…

Supreme Court

The Supreme Court Declines to Establish Pleading Standard for Defined Contribution Plan Excessive Fee LitigationThe United States Supreme Court Rules in Favor of Hospitals on “Church Plan” ERISA Exemption View More…

Tax Reform

[Podcast]: Texas Judge Declares Affordable Care Act UnconstitutionalTax Reform Act Denies Deductions for Some Sexual Harassment Settlements View More…

Top Hat Plans

Third Circuit Deepens Circuit Split Over Test for “Top Hat” Status Under ERISAFirst Circuit Reviews Top Hat Plan Benefits Denial for Abuse of Discretion View More…

USERRA

Court Approves USERRA Class Action Settlement Over Pension Contributions View More…

Venue

District Court Enforces Forum Selection Clause in Employer’s Benefits PlanEighth Circuit Affirms Enforcement of ERISA Plan Forum Selection Clause View More…

Vested Health Care Benefits

Seventh Circuit: Agreement for Retiree Healthcare Benefits Survives Agreement’s TerminationSixth Circuit Concludes That CBAs Vested Retirees Contribution-Free Health Benefits, Despite Side Letters To The Contrary View More…

Voluntary Correction Program

Annual IRS Revenue Procedure Includes Surprising Change to User FeesIRS Modifies EPCRS Guidelines, Requests Comments on Overpayment Correction View More…

Wage and Hour

Missed Payroll in the Wake of Bank Collapse: Implications, Strategies, and Minimizing Risk View More…

Wellness Programs

EEOC Proposed Wellness Regulation Restricts Incentives For Voluntary Programs But Offers Path For Programs That Satisfy ACA StandardCourt Throws Monkey Wrench Into Wellness Programs View More…

Withdrawal Liability

District Court Denies Employer’s “Injury-In-Fact” Challenge to Withdrawal LiabilityDistrict Court Holds Employer “Expelled” From Plan May Not Have Effected a “Withdrawal” View More…