11/19/2025 2:55:08 PM ERISA Plan Expenses: When Can the Plan Pay the Tab? By Michael Abbott Gage Maurer Plan sponsors can pay ERISA plan expenses themselves or, under certain circumstances, from plan assets. Understanding what costs can be...
11/14/2025 8:55:08 PM Better Late Than Never: IRS Announces 2026 Retirement Plan Cost-of-Living Adjustments By Leigh Riley Kelsey O'Gorman On November 13, the Internal Revenue Service (IRS) released Notice 2025-67, which contains the new dollar limitations for retirement...
10/15/2025 9:02:39 PM Form 1095-C Update: What Employers Need to Know for 2026 Reporting By Amy Ciepluch Iris Grossman For over a decade, Applicable large employers (ALEs), those with 50 or more full-time equivalent employees, have been required to...
10/15/2025 8:53:08 PM Practical Implications of Immigration Enforcement Activity on Benefit Plans - Part II By Steve Gilles Arthur Phillips With the Trump Administration’s continued emphasis on enforcement of U.S. immigration laws, employers are increasingly concerned about...
10/7/2025 2:50:09 PM The Rising Case for ESOPs: A Powerful and Time-Tested Succession Alternative with Growing Support in Washington and the Private Sector By Kathleen Bardunias Spencer Moats Jonathan Witt If you are a business owner, you may be overlooking one of the most powerful and time-tested succession and ownership transition tools...
9/22/2025 4:32:08 PM Tricky Compliance Issues for Companies When an Executive Terminates Employment: Public Company Compensation Considerations By Joshua Agen When an executive or other senior-level employee terminates employment, employers must address the tax, equity, and benefits issues that...
9/22/2025 4:23:09 PM Benefits Basics – When an Employee is Dismissed: A Resource Guide for HR & Benefits Professionals By Kathleen Bardunias Casey Knapp Nick Welle When an employee’s employment ends – whether due to a routine layoff, a negotiated separation, or an unexpected termination for-cause –...
8/20/2025 5:50:42 PM Avoiding M&A Post-Closing Pitfalls: A Buyer’s Guide to ESOP Wind-Downs By Kathleen Bardunias Jonathan Witt Arthur Vorbrodt Gage Maurer +1 more... Show less Buyers (including private equity firms and their investors) that acquire the stock of a company wholly or partially owned by an employee...
8/20/2025 4:21:39 PM Tricky Compliance Issues for Companies When an Executive Terminates Employment: Post-Termination Benefit Promises By Leigh Riley Sam Adams Executive employment relationships are rarely permanent. When an executive or other senior-level employee terminates employment,...
7/25/2025 2:03:10 PM Thorny Laws That ICHRA Vendors Should Consider, Part Three: FinTech Edition By Nick Welle Christi Lawson Natasha Dempsey Hannah Demsien +1 more... Show less We continue our series on the legal and regulatory challenges facing individual coverage health reimbursement arrangements (ICHRAs); this...
7/17/2025 7:19:08 PM Tricky Compliance Issues for Companies When an Executive Terminates Employment: Stock Options, Restricted Stock, and Other Equity Incentive Awards By Kathleen Bardunias Cullen Werwie Executive employment relationships are rarely permanent. When an executive or other senior-level employee terminates employment,...
7/10/2025 3:23:39 PM Trump Administration Passes the One Big Beautiful Bill Act By Jordan Bergmann Marina Choundas Jacob Davis Emmaline Jurgena Jason Kohout Sonia Kothari Julie Lee Marissa Lee Faith Liveoak David Makso Tori Roessler Adam Schurle Raj Tanden Tim Voigtman +11 more... Show less On July 4, 2025, President Trump signed H.R. 1—referred to as the One Big Beautiful Bill Act (OBBBA). The OBBBA extends and makes...
7/8/2025 2:44:10 PM The HDHP Telehealth Safe Harbor Returns – For Good This Time By Nick Welle Hannah Demsien President Trump signed into law the One Big Beautiful Bill Act (OBBB) on July 4, 2025. The telehealth safe harbor, which allowed first...
5/21/2025 2:30:08 PM Tricky Compliance Issues for Companies When an Executive Terminates Employment: Executive Severance Plans By Casey Knapp Sam Adams Executive employment relationships are rarely permanent. When an executive or other senior-level employee terminates employment,...
5/21/2025 2:21:08 PM Common Mistakes and Practical Advice When Acquiring a Company with a 401(k) Plan By Steve Gilles Cullen Werwie When acquiring a company that offers its employees retirement benefits via a 401(k) plan, a lot can go wrong and recent law changes and...
5/21/2025 2:08:39 PM Mental Health Parity Alert - Non-Enforcement of Final Rules By Hannah Demsien Nick Welle Amy Ciepluch The Mental Health Parity and Addiction Equity Act (MHPAEA), and its implementing regulations and guidance, prohibits health insurance...