19 presentation slides. Topics: [1] Regulatory and legislative update; [2] Top 10 cafeteria plan and FSA mistakes; [3] Electronic delivery requirements: not enough of a good thing; [4] H&W litigation update.  MORE >>

"Although the two new laws provide only incremental relief from the burdensome reporting requirements to which ALEs are subject, the 90-day period for responding to Letter 226J and the 6-year statute of limitations provide a few new tools to limit potential exposure to the 4980H penalties."  MORE >>

"The SBC is an essential tool for both employers and employees. By providing clear, standardized information about health insurance plans, the SBC helps employees make informed decisions and ensures that employers remain compliant with federal regulations. Employers should review their SBC documents regularly, ensure they are distributed properly, and stay updated on any changes to the ACA's requirements to avoid potential penalties."  MORE >>

"Proposition A requires Missouri employers to provide notice by April 15, 2025, summarizing employees’ entitlement to earned paid sick time, starting May 1, 2025. The Supreme Court of Missouri is reviewing a legal challenge to Proposition A that seeks to invalidate the law because it allegedly violates the Missouri Constitution. The Missouri General Assembly—Missouri’s state legislature—is considering multiple bills that would affect the paid sick time benefits provided under Proposition A, including a bill that would fully repeal the earned paid sick time part of the statute."  MORE >>

"Peterson argued that the plan qualified as a church plan because NDHCCI is a church-affiliated entity, thereby making its employees 'employees of a church' under Section 1002(33)(C)(ii) and thus deeming NDHCCI itself a church for plan purposes. However, the Court rejected this interpretation ... [emphasizing] the plain text and legislative intent of ERISA[.]' [Peterson v. Lincoln Nat"l Life Ins. Co., No. 23-40097 (D. Mass. Mar. 31, 2025)]  MORE >>

"As the years roll on and the working environment continues to change, it's important to evaluate whether commuter benefits still hold value for employees and employers alike. This article explores the current state of commuter benefits, the types of benefits being offered and the pros and cons associated with them."  MORE >>

"The sixth Risk Analysis Initiative enforcement action announced by OCR in recent months, the NERAD settlement resolves an OCR Risk Analysis Initiative enforcement action arising from OCR's investigation of a breach of ePHI stored on NERAD's Picture Archiving and Communication System server for storing, retrieving, managing, and accessing radiology images."  MORE >>

"Done correctly, severance plans reduce employer exposure to employment law issues and help employees with a soft landing. Done incorrectly, what was intended to be a tool to ease tensions can result in heightened anxiety, mistrust, and litigation.... [1] ERISA plan vs. non-ERISA payroll practice ... [2] Who is covered ... [3] What situations are covered ... [4] Retain flexibility ... [5] Follow plan terms ... [6] Communicate with participants."  MORE >>

"Total workplace life insurance new premium was over $925 million in the fourth quarter, a 10% jump from prior year results. While the number of employer groups sold fell 1%, participants rose 9% in the fourth quarter. ... Workplace life insurance new premium totaled a record-high $4.5 billion in 2024, up 8% from 2023 premium. ... Total workplace disability insurance new premium was $1.1 billion in the fourth quarter, 12% higher than the fourth quarter of 2023. Short-term disability new premium rose 6%, and long-term disability new premium increased 20% in the fourth quarter."  MORE >>

"[I]ndividuals and businesses in Arkansas that were affected by severe storms, tornadoes and flooding that began on April 2, 2025 ... now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have a business in the entire State of Arkansas qualify for tax relief."  MORE >>