"This In Focus reviews the Court's Dobbs decision, discusses Congress's authority to regulate reproductive health services, and examines the regulation of medication abortion, which represents a sizable portion of all abortions in the United States." [IF12269 Dec. 8, 2022]  MORE >>

"[T]his new Ninth Circuit decision indicates for the first time that it is 'clear error' for a district court to adopt 'newly presented rationale when applying de novo review.' Even rationale focused on a claimant's credibility must be affirmatively stated in the claim denial, if considered, or it will be deemed a 'newly presented rationale' and must be excluded from consideration by the district court if asserted in the litigation." [Collier v. Lincoln Life Assurance Company of Boston, No. 21-55465 (9th Cir. Nov. 21, 2022)]  MORE >>

"The Known Knowns: ‍[1] RxDC reporting ... [2] Mental health parity.... [3] Plan transparency requirements.... [4] Employer reporting changes.... [5] Plan documents.... The Known Unknowns: [1] COVID-19... [2] Court-related actions.... [3] Regulatory outlook ... The Unknown Unknowns: [1] Potential lame duck session legislation.... [2] What the divided Congress might do."  MORE >>

For Information Purposes Only, Not to be Used for Filing

• Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
• Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
• Schedule A - Insurance Information
• Schedule C - Service Provider Information
• Schedule D - DFE/Participating Plan Information
• Schedule G - Financial Transaction Schedules
• Schedule H - Financial Information
• Schedule I - Financial Information - Small Plan
• Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
• Schedule R - Retirement Plan Information
• Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information

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"While some causation issues under ERISA are frequently litigated, such as which party has the burden of proof in establishing that a breach of fiduciary duty has or has not occurred once plaintiff has established a prima facie case, other issues, such as the type of causation required under ERISA Section 409, are infrequently discussed."  MORE >>

"[W]hile businesses of all sizes agree they would try to avoid any action that would negatively impact employees, small businesses -- those with under 500 employees -- most likely would not take any action to reduce salaries (64%) or benefits (57%). Larger businesses were less enthusiastic, with 49% indicating they would not reduce salaries and 45% indicating they would not reduce benefits offered."  MORE >>