The required amendment adoption date for many of the SECURE 2.0 Act of 2022 (SECURE 2.0) provisions is December 31, 2026. While plan...

Employers may begin fielding questions from employees on why the company’s 401(k) plan does not offer alternative investments such as...

Key Takeaways: Within a one-week period, there were two actions at the federal level to increase pharmacy benefits manager (PBM)...

Background On January 30, 2026, the Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA) published proposed...

We are often asked by owners of limited liability companies (LLCs) to help them issue “profits interests” to service providers of their...

The Departments of the Treasury, Internal Revenue Service (IRS), Health and Human Services (HHS) and Labor (DOL) (together, the...

On December 9, 2025, the Internal Revenue Service (IRS) provided clarifying guidance in Notice 2026-5 (the Notice) regarding several...

Both Institutional Shareholder Services, Inc. (ISS) and Glass Lewis & Co., Inc. (Glass Lewis) recently released updates to their proxy...

The Department of Health and Human Services (HHS) published a proposed rule on November 28, 2025 (the Proposed Rule) that would carve out...

While America’s divorce rate has generally been declining over recent years, over 1.8 million Americans still divorce each year. Divorce...

Plan sponsors can pay ERISA plan expenses themselves or, under certain circumstances, from plan assets. Understanding what costs can be...

On November 13, the Internal Revenue Service (IRS) released Notice 2025-67, which contains the new dollar limitations for retirement...

For over a decade, Applicable large employers (ALEs), those with 50 or more full-time equivalent employees, have been required to...

With the Trump Administration’s continued emphasis on enforcement of U.S. immigration laws, employers are increasingly concerned about...

If you are a business owner, you may be overlooking one of the most powerful and time-tested succession and ownership transition tools...

When an executive or other senior-level employee terminates employment, employers must address the tax, equity, and benefits issues that...