News & Analysis as of

Health and Welfare Plans

Ballard Spahr LLP

PBM Transparency: Next Steps for Plan Sponsors

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The federal government recently delivered back-to-back measures forcing pharmacy benefit managers (PBMs) to be more transparent about their business models. However, with this heightened transparency comes a host of new...more

Bradley Arant Boult Cummings LLP

Why Employers Should Form a Welfare Plan Fiduciary Committee

Recent lawsuits have expanded fiduciary breach theories beyond retirement plans into the welfare benefit plan space. Employers are now facing claims that they failed to monitor pharmacy benefit managers (PBMs), paid excessive...more

Fisher Phillips

The “Ghost Network” Problem: The Key Questions Employers Can Ask to Avoid Little-Known Benefits Risk

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A recent federal district court decision highlights a little known but significant risk faced by employers with welfare benefit plans that rely on medical provider and facility networks supplied by insurance carriers or...more

McAfee & Taft

Big, beautiful changes to employee benefits

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The One Big Beautiful Bill Act (OBBBA), signed into law by President Trump on July 4, 2025, made some of the most significant changes to health and welfare benefits in recent years. Although not as comprehensive as prior laws...more

Foley & Lardner LLP

Benefits Basics – When an Employee Gets Divorced: A Resource Guide for HR & Benefits Professionals

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While America’s divorce rate has generally been declining over recent years, over 1.8 million Americans still divorce each year. Divorce is one of the most complex and stressful life events your employees may face, affecting...more

Goodwin

Qualified Retirement and Health & Welfare Plan 2025 Year-End Review

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2025 was a busy year for the Internal Revenue Service (IRS) and Departments of Labor (DOL), Treasury and Health and Human Services (HHS). ...more

Mayer Brown

One Big Beautiful Bill Act, Part 2: Leveraging “Trump Accounts” for Financial Wellness, Benefit Plan Design, and Health Savings...

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Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Hillary August, Stephanie Vasconcellos, and Ryan Liebl who provide insight into...more

Jackson Lewis P.C.

2025 ERISA Litigation: Forfeitures, Investments, and Health Plans Take Center Stage

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ERISA class action litigation did not let up in 2025. Retirement plan fee litigation – which has dominated for several years – remained steady, with new, or in some cases refined, theories targeting 401(k) forfeitures and...more

Nelson Mullins Riley & Scarborough LLP

2026 Cost-of-Living Adjustments for Benefit Plans

The IRS has released the 2026 cost-of-living adjustments to certain limits, thresholds and penalties that apply to employee benefits plans and programs. The following charts provide the applicable limits for 2026 in...more

Seyfarth Shaw LLP

Agencies Release 2026 Out-of-Pocket Limits and 2025 Limits for Health FSAs  

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Recently the IRS issued Rev. Proc. 2025-32 and 2025-61, announcing the cost-of-living adjustments to certain welfare and fringe benefit plan limits for 2026 and applicable dollar amounts for the remainder of 2025. 2026...more

Snell & Wilmer

2025 End-of-Year Plan Sponsor “To Do” List (Part 2) Annual Cost of Living Adjustments

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As is tradition, we are happy to present our End-of-Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate SW Benefits Updates. Part 1 covered year-end health and welfare plan issues. This Part...more

Snell & Wilmer

2025 End-of-Year Plan Sponsor “To Do” List (Part 1) Health and Welfare

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We are pleased to present our annual End-of-Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. This Part 1 covers year-end health and welfare plan issues. Parts 2,...more

Davis Wright Tremaine LLP

IRS Releases 2026 Cost-of Living Adjusted Limits for Benefit Plans

The Internal Revenue Service recently announced 2026 dollar limits for qualified retirement plans (including 401(k) plans), deferred compensation plans, and health and welfare plans. Adjustments to certain limits are based on...more

Eversheds Sutherland (US) LLP

Benefits Catch-Up - Q3 2025

With so much happening in the employee benefits world, we bring you Benefits Catch-Up, our catch-up contribution to help you keep up with recent developments....more

Miller Canfield

IRS Published 2026 Inflation-Adjusted Plan Limits

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On November 13, 2025, the IRS published its annual cost of living adjustments for various retirement plan limits. These adjustments are consistent with the rate of increases in prior years, reflecting moderate inflation...more

McDermott Will & Schulte

IRS announces 2026 employee benefit plan limits

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The Internal Revenue Service (IRS) has announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2026....more

Groom Law Group, Chartered

IRS Announces 2026 Health and Welfare Limits

On October 9, 2025, the IRS issued Rev. Proc. 2025-32, which announces the 2026 indexed limits for certain health and welfare benefits.  This is in addition to the limits the IRS announced in Rev. Proc. 2025-19 on May 1,...more

Haynes Boone

IRS Announces New 2026 Health and Welfare Plan Limits

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The IRS recently announced the following inflation-adjusted limits for 2026 for certain health and welfare plans: Health flexible spending account limit: increased to $3,400....more

Troutman Pepper Locke

Employee Benefits and Executive Compensation Preparing for 2026 – Top Five Health and Welfare Updates — Troutman Pepper Locke...

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Join Lydia Parker and Laura Ferguson, partners in Troutman Pepper Locke's Employee Benefits + Executive Compensation Practice, as they discuss the top five health and welfare updates from 2025 to prepare you for 2026, from...more

Haynes Boone

Internal Revenue Service Releases its 2025-2026 Priority Guidance Plan

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The IRS recently released its 2025-2026 Priority Guidance Plan, which contains several significant retirement, executive compensation, and health and welfare initiatives for this year in connection with the One, Big,...more

Bass, Berry & Sims PLC

2025 Welfare Plan Automatic Participant Disclosures Checklist

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ERISA requires plan sponsors to distribute SPDs to inform participants of their benefits, rights, and obligations under the plan and describe how the plan operates. Department of Labor (DOL) regulations prescribe an extensive...more

Bricker Graydon Wyatt LLP

When Does Your ERISA Plan Need an Audit?

The Form 5500 is the information return that must be filed by most employee benefit plans subject to ERISA (unless an exception applies), and failure to file this annual return for a plan can result in assessment of penalties...more

Fisher Phillips

Workplace Law Update: 10 Essential Items on Your October 2025 To-Do List

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Here are the top ten items you should tackle in October 2025, based on the latest workplace law developments and upcoming critical compliance dates...more

Fisher Phillips

Open Enrollment Season in the Workplace (2025-2026 Edition): 5 Legal Considerations + Employer Takeaways

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It’s that time of year again – employers are gearing up for the administrative marathon known as open enrollment season, when employees revisit their benefit plan choices for the upcoming plan year. This critical period...more

Kohrman Jackson & Krantz LLP

Why More Employers Are Turning to ICHRA for Affordable Health Care Benefits

Many employers have faced the same “knot in the stomach” moment during insurance renewal season. We’re all too familiar with the stress of inexplicably rising health care costs, especially when group plan risk pools take an...more

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