On January 15, 2026, the Internal Revenue Service (IRS) issued Notice 2026-13, which revises the safe harbor explanations that may be used to satisfy the special tax notice requirement under Internal Revenue Code (Code) §...more
2/2/2026
/ 401k ,
457(b) Plans ,
Defined Contribution Plans ,
Distribution Rules ,
Internal Revenue Code (IRC) ,
IRA Rollovers ,
IRS ,
New Guidance ,
Notice Requirements ,
Required Minimum Distributions ,
Retirement Plan ,
Safe Harbors ,
SECURE Act
Entities covered by the Health Insurance Portability and Accountability Act of 1996 (HIPAA), such as group health plans, that receive or maintain substance use disorder (SUD) treatment records from programs subject to federal...more
2026 has arrived and it’s time to kick-off those New Year’s resolutions! As the calendar turns to 2026, employers and plan sponsors should be reminded of their compliance obligations—this is a fresh opportunity to confirm...more
1/7/2026
/ 403(b) Plans ,
Benefit Plan Sponsors ,
Defined Contribution Plans ,
Internal Revenue Code (IRC) ,
IRS ,
Plan Administrators ,
Qualified Retirement Plans ,
Regulatory Requirements ,
Required Minimum Distributions ,
Retirement Plan ,
Statutory Requirements ,
TEFRA ,
Withholding Requirements
This article is intended to explain how the updated maximum dollar limits work across multiple defined contribution retirement plans. In addition to contribution limits, the IRS recently updated the 401(a)(17) compensation...more
12/5/2025
/ 401k ,
403(b) Plans ,
457(b) Plans ,
Benefit Plan Sponsors ,
Contribution Limits ,
Defined Contribution Plans ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Internal Revenue Code (IRC) ,
IRS ,
Retirement Plan
Last year, we notified employers about recently filed class action lawsuits related to wellness programs that impose a “smoker’s surcharge” on employee health plan premiums. We are now revisiting that litigation ahead of 2026...more
12/3/2025
/ Benefit Plan Sponsors ,
Class Action ,
Employer Group Health Plans ,
Employer Liability Issues ,
ERISA Litigation ,
Fiduciary Duty ,
Health Insurance ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Regulatory Requirements ,
Surcharges ,
Tobacco ,
Wellness Programs
Annually, the IRS releases updated indexed limits and cost of living adjustments for the upcoming tax year, impacting corners of the Internal Revenue Code from income tax deduction rates to retirement plan contribution...more
On September 15, 2025, the Internal Revenue Service (IRS) issued final regulations implementing provisions of the SECURE 2.0 Act related to age 50 catch-up contributions under employer-sponsored retirement plans....more
9/24/2025
/ 401k ,
403(b) Plans ,
457(b) Plans ,
Benefit Plan Sponsors ,
Contribution Limits ,
Employee Contributions ,
Final Rules ,
Individual Retirement Account (IRA) ,
IRS ,
Plan Participants ,
Popular ,
Retirement Plan ,
Roth IRA ,
SECURE Act
Retirement plan administrators regularly face the problem of uncashed distribution checks, which can arise, for example, when required minimum distributions (RMDs) begin, when small accounts are cashed out, or when...more
In a previous article, we outlined the IRS’ proposed regulations implementing Section 603 of the SECURE 2.0 Act, which requires certain high earners to make catch-up contributions on a Roth basis beginning in 2026. ...more
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the Act), Public Law 119-21. While the Act contains several tax and law changes, this article focuses on the employee benefits provisions within...more
7/22/2025
/ 529 Plans ,
Affordable Care Act ,
Employee Benefits ,
Executive Compensation ,
Fringe Benefits ,
HDHP ,
Health Insurance ,
Healthcare ,
Internal Revenue Code (IRC) ,
Savings Accounts ,
Tax Credits ,
Tax Reform ,
Trump Administration
One topic that frequently arises is whether a qualified governmental plan, under Internal Revenue Code (Code) Section 401(a), may allow an employee the election on whether to contribute at different pretax employee...more
7/11/2025
/ 401k ,
COBRA ,
Employee Benefits ,
Employee Contributions ,
Employer Contributions ,
Internal Revenue Code (IRC) ,
IRS ,
Pensions ,
Public Employees ,
Public Employers ,
Retirement Plan
The Internal Revenue Service (IRS) began terminations of employees on February 20, 2025, with initial news reports of layoffs set to 6,000 terminations and a stated intent to downsize its workforce by upwards of 50 percent as...more
6/19/2025
/ 401k ,
Audits ,
Employee Benefits ,
Government Agencies ,
IRS ,
Layoffs ,
Restructuring ,
Retirement Plan ,
SECURE Act ,
Tax Exempt Entities ,
Taxation ,
Voluntary Self-Audit