401(k) Plans

Supreme Court Establishes Lower Pleading Standard for Prohibited Transaction ClaimsNew “Self-Correction” Option for Voluntary Fiduciary Correction Starts March 17, 2025 View More…

403(b) Plans

Massachusetts District Court Permits 403(b) Plan Fiduciary Breach Claims to ProceedReminder: Is Your Individually Designed 403(b) Plan Eligible for a Determination Letter? View More…

Addiction Equity Act

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

Affordable Care Act

Supreme Court Decision Leaves ACA Preventive Services Mandate IntactDeadlines Approaching for New ACA Section 1557 Nondiscrimination Requirements: Action Items for Covered Group Health Plans 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

Sixth Circuit Again Invalidates ERISA Plan Arbitration ClauseDistrict Court Holds Unenforceable Trust Provision Requiring Attorneys’ Fees for Arbitration 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

District Court Interprets Multiemployer Plan Fee-Shifting Provision to Encompass Attorneys’ Fees and Costs Incurred in Related LitigationDistrict Court Holds Unenforceable Trust Provision Requiring Attorneys’ Fees for Arbitration View More…

Bankruptcy

Pre-Petition Settlement Agreement Not an Assumable, Assignable, Executory Contract 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

Putative ESOP Class Action Dismissed for Failure to Exhaust Administrative RemediesSixth Circuit Concludes Lack of Proper Delegation Means Benefits Department Did Not Have Discretionary Authority to Decide Claims View More…

Benefit Claims

District Court Dismisses Class Action Seeking Wilderness Therapy BenefitsSixth Circuit Concludes Lack of Proper Delegation Means Benefits Department Did Not Have Discretionary Authority to Decide Claims View More…

Benefit Compliance

Employer Benefit Plan Assistance FAQs: California Wildfires View More…

Benefit Plan Compliance

Benefit Plan Deadlines Extended for Individuals Affected by Recent Natural DisastersReminder: Is Your Individually Designed 403(b) Plan Eligible for a Determination Letter? View More…

Benefits Brief Podcast

[Podcast]: Activism and EBEC[Podcast]: Rep and Warranty Insurance and Executive Compensation and Employees Benefits View More…

Cafeteria Plans

IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2026IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2024 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 Dismisses Challenge to Use of Plan ForfeituresCalifornia District Court Denies Motion to Dismiss 401(k) Excessive Fee and Underperformance Claims 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

Benefit Plan Deadlines Extended for Individuals Affected by Recent Natural DisastersThe Long-Awaited End of the Tolling of Plan Deadlines due to COVID-19 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

ISS and Glass Lewis Announce Compensation-Related Updates For 2025 Proxy SeasonISS Issues October 2024 Update to its Executive Compensation Policies FAQs View More…

Contraception

HIPAA Reproductive Health Care Rule: HHS Publishes Model AttestationFinal HIPAA Privacy Rule Increases Protection of Reproductive Health Care Data 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

DOL Updates Guidance on Pension and Health & Welfare Plan Cybersecurity Best PracticesU.S. Department of Labor Steps into the Cybersecurity Discussion View More…

Damages

No Monetary Harm, No Foul?  Not Quite, but American Airlines Not Required to Pay Any Monetary Damages in ERISA ESG Breach of Loyalty CaseFourth Circuit Approves Award of Estimated Delinquent Contributions 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

District Court Interprets Multiemployer Plan Fee-Shifting Provision to Encompass Attorneys’ Fees and Costs Incurred in Related LitigationFourth Circuit Approves Award of Estimated Delinquent Contributions View More…

Defined Contribution Plan Investment Litigation

Eleventh Circuit Reiterates that Burden of Proving Loss Causation Stays with PlaintiffsFifth Circuit Reverses Dismissal of 401(k) Fees Claims View More…

Delinquent Contributions

New “Self-Correction” Option for Voluntary Fiduciary Correction Starts March 17, 2025Fourth Circuit Approves Award of Estimated Delinquent Contributions View More…

Department of Labor

No Monetary Harm, No Foul?  Not Quite, but American Airlines Not Required to Pay Any Monetary Damages in ERISA ESG Breach of Loyalty CaseNew “Self-Correction” Option for Voluntary Fiduciary Correction Starts March 17, 2025 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

Executive Use of Corporate Aircraft: Navigating Tax, SEC Disclosure and Other Key ConsiderationsISS Issues October 2024 Update to its Executive Compensation Policies FAQs 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

Act Fast (If You Get the Letter)! IRS Pre-Examination Retirement Compliance Pilot Program is ExtendedSelf-Help: The IRS Provides Interim Guidance for Self-Correction under the SECURE Act 2.0 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

Trump Signs Executive Order Directing the DOL and SEC to Facilitate 401(k) Plan Access to Alternative AssetsTwo District Courts Reach Conflicting Holdings Over Excessive Recordkeeping Fee Claims View More…

ERISA Litigation

No Monetary Harm, No Foul?  Not Quite, but American Airlines Not Required to Pay Any Monetary Damages in ERISA ESG Breach of Loyalty CaseEleventh Circuit Holds Pension Fund Correctly Applied Partial Withdrawal Liability Credit View More…

Executive Compensation

FICA Tax: Navigating the Nonqualified Deferred Compensation Special Timing RuleThe One Big Beautiful Bill Act (Tax Reform): Employee Benefits and Executive Compensation Breakdown 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

Supreme Court Establishes Lower Pleading Standard for Prohibited Transaction ClaimsNew “Self-Correction” Option for Voluntary Fiduciary Correction Starts March 17, 2025 View More…

Fiduciary Breach

Supreme Court Establishes Lower Pleading Standard for Prohibited Transaction ClaimsNew “Self-Correction” Option for Voluntary Fiduciary Correction Starts March 17, 2025 View More…

FSA

IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2026IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2024 View More…

HDHP

Down to the Wire: Will We Have HSA with Pre-Deductible Telehealth in 2025?A New Normal? Omnibus Bill Extends High Deductible Health Plan Telehealth Safe Harbor View More…

Health and Welfare Plans

IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2026District Court Holds Private Equity Fund, But Not Its General Partner or Management Company, Liable for Portfolio Company’s Withdrawal Liability 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

IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2026Supreme Court Decision Leaves ACA Preventive Services Mandate Intact View More…

HIPAA/HITECH

Benefit Plan Deadlines Extended for Individuals Affected by Recent Natural DisastersHIPAA Reproductive Health Care Rule: HHS Publishes Model Attestation 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

Down to the Wire: Will We Have HSA with Pre-Deductible Telehealth in 2025?For HDHPs, IRS Confirms Pre-Deductible COVID-19 Testing Coverage Will End Next Year View More…

Indemnification

“Boomerang” Indemnification/Advancement-Gilbert v. UnisysU.S. Supreme Court Seeks Solicitor General’s Input on Co-fiduciary Indemnification View More…

Investment Claims

Supreme Court Establishes Lower Pleading Standard for Prohibited Transaction ClaimsCalifornia District Court Denies Motion to Dismiss 401(k) Excessive Fee and Underperformance Claims View More…

IRS

IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2026Benefit Plan Deadlines Extended for Individuals Affected by Recent Natural Disasters View More…

IRS Guidance

IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2026Reminder: Is Your Individually Designed 403(b) Plan Eligible for a Determination Letter? 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

Departments Press Pause on Final Mental Health Parity RegulationsFinal Mental Health Parity Regulations Released, with Plan Sponsor Action Required by 2025 View More…

Multiemployer Funds

District Court Holds Private Equity Fund, But Not Its General Partner or Management Company, Liable for Portfolio Company’s Withdrawal LiabilityNo Monetary Harm, No Foul?  Not Quite, but American Airlines Not Required to Pay Any Monetary Damages in ERISA ESG Breach of Loyalty Case View More…

Non-Competes

Tenth Circuit Affirms Distinction Between Forfeiture and Penalty for Competition View More…

Non-Competition Covenants

Texas Federal Court Sets Aside FTC’s Non-Compete Rule, Halting It From Taking Effect on September 4, 2024Prohibition Against Non-Competes Expands in California View More…

Not-for-Profit

A Trap for the Unwary – Nonprofit Organization Compensation Arrangement Considerations for High Caliber Executives 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

Eleventh Circuit Confirms Foreign Tax Credits Owned by Insurance Company Not “Plan Assets” of 401(k) Plan Under ERISA[Podcast]: ERISA Plan Asset “Hard-Wired” Conduit Feeders View More…

Plan Qualification

Act Fast (If You Get the Letter)! IRS Pre-Examination Retirement Compliance Pilot Program is ExtendedIRS Releases Annual Increases to Qualified Retirement Plan Limits for 2024 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

Reminder: Is Your Individually Designed 403(b) Plan Eligible for a Determination Letter?SECURE 2.0 Brings Significant Changes for 403(b) Plans 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

Recent Health Plan Litigation Puts Family Building Benefits in FocusHIPAA Reproductive Health Care Rule: HHS Publishes Model Attestation 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 Plans

IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2026Trump Signs Executive Order Directing the DOL and SEC to Facilitate 401(k) Plan Access to Alternative Assets 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

Notice 2024-02: IRS Offers Guidance on (Some) SECURE 2.0 QuestionsCongress Proposes SECURE 2.0 Technical Corrections Bill 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

Supreme Court Establishes Lower Pleading Standard for Prohibited Transaction ClaimsThe Supreme Court Declines to Establish Pleading Standard for Defined Contribution Plan Excessive Fee Litigation View More…

Tax

FICA Tax: Navigating the Nonqualified Deferred Compensation Special Timing Rule View More…

Tax Reform

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

Tax-Exempt Organizations

A Trap for the Unwary – Nonprofit Organization Compensation Arrangement Considerations for High Caliber Executives 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…

VFCP

New “Self-Correction” Option for Voluntary Fiduciary Correction Starts March 17, 2025 View More…

Voluntary Correction Program

Act Fast (If You Get the Letter)! IRS Pre-Examination Retirement Compliance Pilot Program is ExtendedAnnual IRS Revenue Procedure Includes Surprising Change to User Fees 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 Holds Private Equity Fund, But Not Its General Partner or Management Company, Liable for Portfolio Company’s Withdrawal LiabilityEleventh Circuit Holds Pension Fund Correctly Applied Partial Withdrawal Liability Credit View More…