6/17/2026 3:46:39 PM When Personal Security Is a Perk: SEC Reporting and Income Tax Implications for Corporate Security Benefits By Shannon Goff Kukulka Kelsey O'Gorman Cullen Werwie Executive protection is no longer reserved for heads of state. As public scrutiny and threats against corporate leaders intensify, more...
6/17/2026 3:34:08 PM Your 401(k) Committee Playbook: AI Minutes, Privilege Risk, and Getting the Right People in the Room By Steve Gilles Arthur Phillips Your benefits committee just wrapped up its quarterly meeting. Someone asks whether Copilot or another AI transcription tool can handle...
5/21/2026 3:38:39 PM Proposed Rule Would Bring Flexibility to Employer Fertility Benefits By Nick Welle Hannah Demsien On May 10, 2026, the U.S. Departments of Labor, Health and Human Services (HHS), and the Treasury (collectively, the Departments)...
5/21/2026 3:23:09 PM Acquiring a Company with a 401(k) Plan: A Practical Guide for Buyers By Kathleen Bardunias Iris Grossman When a company acquires a business through an equity sale, the buyer steps into the shoes of that target company’s employee benefit...
4/20/2026 4:36:09 PM Final Rule Exempts ICHRAs and Other Account-Based Plans from Medicare Part D-Creditable Coverage Notice By Nick Welle Hannah Demsien Iris Grossman On April 6, 2026, the Department of Health and Human Services (HHS) published a final rule formally excluding account-based group health...
4/15/2026 7:37:39 PM Those Unpredictable Teen Years: A Practical Guide to Considerations for Maturing ESOPs By Kathleen Bardunias Gage Maurer Employee stock ownership plans (ESOPs) have proven to be powerful tools for aligning employee interests with company success and creating...
4/15/2026 7:30:40 PM Demystifying the Duty of Prudence: DOL Proposes ERISA Safe Harbor for Designated Investment Alternatives in Retirement Plans By Amy Ciepluch Sam Adams On March 31, 2026, the Department of Labor (DOL) published a proposed regulation (the Proposed Regulation) creating a new safe harbor for...
3/18/2026 7:23:09 PM When the Top Hat Tips: Protecting Executive Compensation from the Creditors’ Hit List By Michael Abbott Ed Green Jake Gordon Arthur Phillips +1 more... Show less Your company is heading towards Chapter 11, and suddenly a portion of executive compensation has become a creditor target. Senior...
3/18/2026 1:56:39 PM Cybersecurity in the Age of AI: Best Practices for Employee Benefits Administration By Kelsey O'Gorman Iris Grossman Introduction Cybersecurity has become a critical concern for employee benefit plan fiduciaries. With trillions of dollars in retirement...
3/9/2026 8:41:39 PM Using Loan Regime Split-Dollar Life Insurance to Navigate Nonprofit Executive Compensation Rules By Jason Kohout Emmaline Jurgena A loan regime split-dollar life insurance arrangement can be an important option to provide retirement benefits to nonprofit executives...
2/18/2026 7:14:39 PM Automatic Cash-Out Limits Under SECURE 2.0: Should Your Retirement Plan Adopt the $7,000 Threshold? By Casey Knapp Sam Adams 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...
2/18/2026 7:07:39 PM Opening the Door to Alternative Investments in 401(k) Plans: Fiduciary Risks, Regulatory Shifts, and Practical Realities By Steve Gilles Gage Maurer Employers may begin fielding questions from employees on why the company’s 401(k) plan does not offer alternative investments such as...
2/10/2026 6:12:09 PM PBM Reform Cheat Sheet: Chart Comparing the Recent Rules for Group Plans By Nick Welle Hannah Demsien Iris Grossman Key Takeaways: Within a one-week period, there were two actions at the federal level to increase pharmacy benefits manager (PBM)...
2/2/2026 9:11:09 PM DOL Proposes Sweeping New Disclosure Rules for Pharmacy Benefit Managers By Nick Welle Hannah Demsien Iris Grossman Background On January 30, 2026, the Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA) published proposed...
1/21/2026 5:56:09 PM Thinking About Granting Profits Interests to Your Employees? Four Reasons You May Want to Think Again By Belinda Morgan Cullen Werwie We are often asked by owners of limited liability companies (LLCs) to help them issue “profits interests” to service providers of their...
1/21/2026 5:44:38 PM Proposed Transparency in Coverage Rules Seek to Increase the Usefulness of Machine Readable Files By Nick Welle Hannah Demsien Iris Grossman The Departments of the Treasury, Internal Revenue Service (IRS), Health and Human Services (HHS) and Labor (DOL) (together, the...