On November 13, 2025, the Internal Revenue Service (IRS) announced cost-of-living adjustments (COLAs) to the dollar limits on benefits and contributions in retirement plans for 2026. These adjustments are in addition to...more
11/17/2025
/ 401k ,
457(b) Plans ,
Benefit Plan Sponsors ,
Corporate Counsel ,
Cost-of-Living Adjustment (COLA) ,
Defined Benefit Plans ,
Defined Contribution Plans ,
Employee Benefits ,
FSA ,
HDHP ,
HDHPs ,
HSA ,
IRS ,
Payroll Taxes ,
Retirement Plan ,
Retirement Plan Providers ,
Social Security Administration (SSA) ,
Taxation
Employment benefits -
Ancillary health benefits in diligence and post-close integration -
Ancillary health benefits are secondary health benefits typically offered in addition to medical plans – common examples are...more
10/6/2025
/ 401k ,
Acquisition Agreements ,
Corporate Sales Transactions ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Equity Compensation ,
Executive Compensation ,
Merger Agreements ,
Retirement Plan ,
Stock-Based Compensation ,
Tax Planning
This qualified retirement plans agenda brings plan sponsors news of current legislative, litigation, and other developments concerning tax-qualified retirement plans. Sponsors are encouraged to be aware of these issues and...more
Recent legislation requires that all new 401(k) plans provide automatic enrollment for all eligible participants. However, plans “established” before 2023 are generally exempt. In the mergers and acquisitions (M&A) context,...more
4/15/2025
/ 401k ,
Acquisitions ,
Compensation & Benefits ,
Compliance ,
Employee Benefits ,
Executive Compensation ,
Foreign Workers ,
Form I-9 ,
Mergers ,
Retirement Plan ,
Taxation ,
Trump Administration
On November 1, 2024, the Internal Revenue Service (IRS) announced cost-of-living adjustments (COLAs) to the dollar limits on benefits and contributions in retirement plans for 2025. These adjustments are in addition to...more
Our qualified retirement plans agenda outlines current legislative, litigation, and other developments concerning tax-qualified retirement plans. Sponsors are encouraged to be aware of these issues and assess whether any...more
11/8/2024
/ 401k ,
403(b) Plans ,
457(b) Plans ,
Contribution Limits ,
Defined Benefit Plans ,
Employee Benefits ,
Fiduciary ,
Fiduciary Duty ,
IRS ,
Qualified Benefit Plans ,
Qualified Retirement Plans ,
Retirement Plan