HIPAA compliance requirements continue to evolve, and recent court decisions have understandably drawn significant attention.
Last summer, we examined these developments in our Workplace Privacy Report article, analyzing how a Texas federal district court decision affected the HIPAA Reproductive Health Privacy Rule and why a subsequent Supreme Court decision may change that outcome. The
Our Employee Benefits attorneys offer insights into the tax and benefits aspects of the OBBBA that employers should focus on in 2026. We review key employer obligations and planning considerations for 2026, highlighting where temporary transition relief applied in 2025 and should not be mistaken for lasting flexibility.
Takeaways
A provision of the One Big Beautiful Bill Act created “Trump Accounts,” a new type of individual retirement account (IRA) for children. Starting in 2026, a Trump Account may be opened for any child who is a U.S. citizen, has a Social Security number, and who will still be under age 18 by the
Each year, National Employee Benefits Day offers a chance to reflect on the ever-changing landscape of employer-sponsored benefits. This year may be the most pivotal since the COVID-19 relief guidance of 2020. The landscape of employee benefits has seen significant changes, particularly in areas such as health and welfare plan administration, compliance with mental health
As we bid farewell to 2024 and look ahead to the new year, we reflect on the many evolving compliance obligations that health and welfare plan sponsors tackle each year. Although this list is by no means exhaustive, it highlights four items and associated deadlines that have recently emerged on the health and welfare scene.
In a win for plan sponsors, the recently enacted Employer Reporting Improvement Act and the Paperwork Burden Reduction Act (the Acts), among other things, introduce several significant changes to the reporting and enforcement rules of the Affordable Care Act (ACA).
The Current Rules
Forms 1095-B and 1095-C: Under the ACA, plan sponsors, specifically Applicable Large
The Employee Retirement Income Security Act of 1974 (ERISA) regulates most private employee benefit retirement and welfare plans. This statute’s purview is vast; it governs employer-sponsored defined benefit and defined contribution retirement plans and an array of welfare plans.
Under ERISA, a plan fiduciary is an entity that exercises authority or control over the management
A recent rash of class action lawsuits in California claim that using forfeitures to reduce future employer contributions to tax-qualified retirement plans runs afoul of the Employee Retirement Income Security Act (ERISA). These cases have continued to advance despite their central claim seeming to contradict long-standing Internal Revenue Service (IRS) guidance for the permitted use
High-stress, demanding retail positions where constant customer demands are front and center can leave employees feeling overwhelmed and burnt out, resulting in lower productivity and higher turnover for employers.
Increasing societal awareness of mental health issues, and a general push by employees to recognize their lives outside of the workplace, has fueled a growing call