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Updated Guidance: Minnesota Paid Family Leave and Defined Contribution Plan Compensation
Faegre Drinker 
[Guidance Overview] Dec. 31, 2025 "[B]enefits received by an employee pursuant to Minnesota's PFL would impact an employee's W-2 compensation for purposes of a qualified retirement plan. With the one-year extension from the IRS [Notice 2026-6] and the Minnesota Department of Employment and Economic Development, employers in Minnesota will not have to include PFL medical benefits on the employee's W-2 for 2026 and therefore will not have an impact on the definition of compensation in the employer's retirement plan." MORE >> |
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