"One of the most consequential features of the Proposed Rule is its breadth. Although the rulemaking was prompted by the Order's directive to facilitate access to alternative assets, the safe harbor's detailed fiduciary process framework is designed to apply to the selection and monitoring of all designated investment alternatives on a plan's menu -- not only to products offering exposure to private equity, private credit, real estate, or other alternative strategies." MORE >>
"Healthcare costs remain top of mind for many Americans ... Premiums have increased across commercial and individual marketplaces ... The public and private sectors are looking for solutions as U.S. spending on prescription drugs continues to increase ... Price transparency for healthcare prices has momentum ... Federal and state policymakers show interest in addressing the impacts of healthcare consolidation." MORE >>
"[T]he only participants who default to electronic disclosure of all participant statements are those who are wired-at-work and have received the required 2002 Safe Harbor Notice or those who have affirmatively elected ... to receive electronic statements.... [It] may be reasonable to just give paper statements to everyone (and, if you want, you can also provide duplicate electronic delivery to all). If you choose this option, however, remember to consider that one of the advantages to electronic delivery is the security it provides." MORE >>
"The proposal includes what the DOL terms as 'narrow' amendments to ERISA's two separate electronic disclosure safe harbors to implement the paper benefit statement requirement under [SECURE 2.0]. The proposed rule would apply to defined contribution (DC) and defined benefit (DB) plans that are subject to ERISA. Comments on the proposed rule are due by April 27, 2026[.]" MORE >>
This 186-page report describes, and organizes by topic in detail, over 200 FMLA decisions of federal and state courts from November 1, 2024 through October 31, 2025. MORE >>
"Executive benefits are an increasingly common way for employers to attract and retain top talent for key positions in the organization. Although nondiscrimination rules often present barriers to implementing certain forms of executive arrangements, there are almost always workarounds, alternatives, or taxable (with a gross-up if desired) approaches that can accomplish many of the same goals." MORE >>
"[T]he proposed regulation is much broader than the corresponding rule for pension and retirement plans, not only in terms of the type of compensation and fees that are subject to disclosure but also regarding [1] the extent of the written disclosure, [2] the timing and frequency of disclosure, [3] the requirement to generally disclose using monetary amounts (versus formulas or percentages), and [4] the provision of specific rights to plan fiduciaries with respect to the disclosures (e.g., audit rights)." MORE >>
This 50 page guide is organized by plan type, regardless of agency: [1] All plans; [2] Health and welfare plans; [3] All retirement plans; [4] DB retirement plans; [5] DC retirement plans. MORE >>
6-page chart describes important administrative dates and deadlines for single-employer defined benefit plans that are subject to ERISA and the Internal Revenue Code. MORE >>
"[T]he burden of requesting affirmative elections from all catch-up eligible participants will exceed the burden of sending a deemed election notice ... Assuming that service providers will take care of administering the Roth catch-up mandate will almost certainly land employers in correction-land. ... Collaboration with payroll companies, bundled recordkeepers, and third-party administrators, as applicable, will be instrumental to the success of the Roth catch-up mandate administration." MORE >>
"Heath savings accounts (HSAs) are proving to be a way for many employers and employees to better control health care costs, thanks to their tax benefits, lower premiums, and long-term investment opportunities. Learn how to drive greater participation throughout the plan year." MORE >>
"Normally, making 401(k) deferrals on a pre-tax basis provides a tax advantage to an employee ... However, in the case of a tipped employee, it may actually create a tax disadvantage, because it converts otherwise tax-free income into taxable income.... Employee education is obviously going to be critical.... [U]nless there is a very generous match, it may be hard to get low-paid tipped workers to see a reason to make contributions that do not produce an immediate tax benefit. Employers may wish to consider making safe harbor nonelective contributions to the plan." MORE >>
"The deemed Roth catch-up election feature is an optional mechanism that can streamline compliance with the Roth Catch-up Rule for employers whose systems support automated contribution tracking and integrated participant communications.... However, for employers with decentralized payroll processes, complex workforce structures, or limited administrative bandwidth, adopting a deemed Roth feature may increase the potential for misclassifications, mid-year adjustments, or reporting errors." MORE >>
"Who can and who must be auto enrolled? ... Default deferrals ... Automatic increases ... Affirmative election ... Notice requirements ... Plan mergers and spin-offs and mandatory automatic enrollment ... MEPs and PEPs ... Behavioral finance." MORE >>
"The deemed Roth catch-up election offers important advantages over an affirmative election approach.... However, there may be challenges to implementing the deemed Roth catch-up election. Monitoring the IRC section 402(g) limit on a pre-tax only basis for Roth catch-up participants is beneficial in that the effective opportunity may be easier to administer. However, most payroll systems only track the IRC section 402(g) limit on a combined pre-tax and Roth basis. So separately tracking the amount of pre-tax contributions may not be available or may only be feasible after making significant payroll programming changes." MORE >>
"If reading all these rules has you thinking about eliminating Roth provisions or catch-ups from your plan, I don't blame you, so here are some of the most common considerations ... [1] Plans do not have to offer a Roth option. [2] Plans cannot require that ALL catch-up contributions be ROTH contributions. [3] Plans cannot make Roth available only for catch-up contributions. [4] Plans cannot make Roth available only to catch-up eligible participants. [5] Catch-up eligible participants who are not High Earners are not precluded from making catch-up contributions in a plan that does not have a Roth feature." MORE >>
"Sponsors will need to amend plan documents implementing the Roth catch-up rule no later than December 31, 2026 ... With respect to safe harbor 401(k) plans, the IRS indicated that a midyear plan amendment implementing this feature does not constitute a prohibited midyear change that would jeopardize safe harbor status." MORE >>
"91% of large employers worry about the long-term cost of GLP-1 drugs for weight management.... [D]espite the widespread conversations about GLP-1s, many employers still have questions: What do these medications do? How much do they cost? What's the ROI? And what support programs should be in place?" MORE >>
94 pages. "[T]his GRIST summarizes the relevant year-end 2025 and 2026 compliance and policy developments expected to affect health and fringe benefit plans and leave programs and suggests action steps for employers. Topics covered include ... [1] Congressional outlook.... [2] Regulatory outlook.... [3] Litigation outlook.... [4] State outlook.... [5] Top 10 2026 health and leave benefit planning. " MORE >>
"[T]he survey examines trends in employer-sponsored health coverage.... This year [employers were asked] detailed questions about their provider networks, approaches to primary care, menopause support benefits, and coverage for GLP-1 agonists for weight loss, as well as which overall factors they believe have contributed to premium growth.... Annual premiums for employer-sponsored family health coverage reached $26,993 this year, 6% higher than in 2024. On average, workers contributed $6,850 toward the cost of family coverage. The average deductible among covered workers in a plan with a general annual deductible was $1,886 for single coverage." MORE >>
"The Final Regs are effective as of tax years beginning after December 31, 2026, which means that plans and taxpayers need to exercise 'good faith' compliance in the meantime.... [This article discusses] issues that ... are still outstanding.... [1] Final rules regarding the 60-63 limit ... [2] Final rules regarding Roth catch-up ... [3] Who's the employer? ... [4] 403(b) plans ... [5] Puerto Rican plans." MORE >>
"[T]he 80-120 exception works well for a growing plan, but not so well for a shrinking plan. ... [If] a plan tends to teeter over and under the plan audit requirement, it may be wise for the plan sponsor to engage the auditor to perform agreed upon procedures in the off years to facilitate the test of opening balances when the plan goes back to needing an audit and as insurance that operations have remained compliant." [Article provides a detailed checklist to count participants and determine whether a plan audit is required.] MORE >>
"These Final Regulations provide comprehensive guidance for retirement plan sponsors and administrators, clarifying operational requirements and correction methods for contributions subject to the Roth Catch-Up Requirement, as well as the enhanced super catch-up contribution limits. [This article provides] answers to some of those lingering questions and significant changes in the Final Regulations[.]" MORE >>
"A key decision for employers is whether to implement the deemed election process.... A plan may use either of the two new correction methods, but it must apply the same correction method to similarly situated participants.... The deadline to correct a failure using these correction methods depends on which limit is the basis for the redesignating pre-tax deferrals as catch-up contributions.... Special rules apply to dual-qualified plans (plans qualified under both U.S. and Puerto Rico law). " MORE >>
