News & Analysis as of

Highly Compensated Employees

Buchalter

New and (Not) Improved: Changes for the FY2027 H-1B Cap Registration Season

Buchalter on

February 05, 2026|Client Alerts By Meredith Doll USCIS has confirmed that the FY27 H-1B Cap registration period will run from 12pm EST on March 4, 2026 until 12pm EST on March 19, 2026. Employers will pay a fee of $215 per...more

Epstein Becker & Green

Raising the Cost of Noncompetes: 2026 State Noncompete Salary Threshold Changes

Epstein Becker & Green on

As readers to this Blog are aware, 2025 saw the enactment of new state laws affecting noncompete agreements....more

Parker Poe Adams & Bernstein LLP

Immigration Gets More Expensive and Competitive: Trump Gold Cards and Weighted H-1B Cap

The Trump administration announced key business immigration policy changes in the last weeks of 2025. These developments build on prior announcements involving the “Trump Gold Card” program offering a high-cost path to...more

Clark Hill PLC

Recent H-1B Regulatory and Legal Updates and Their Impact on FY2027 H-1B Cap Cases

Clark Hill PLC on

The Dept. of Homeland Security (DHS) has released its final regulation (to be published on Dec. 29), replacing the random H-1B Cap Lottery process by a new Weighted Wage Selection process, to “generally favor the allocation...more

Bricker Graydon Wyatt LLP

Actions to Take Early in 2026 If You Increased Your Dependent Care FSA Max

The One Big Beautiful Bill Act (OBBBA) increased the annual dependent care FSA contribution limit from $5,000 to $7,500 (or $3,750 for married individuals filing separately). This amount has not been increased in 25 years,...more

Haynes Boone

Why a Protected Benefits Analysis is Necessary When Merging Retirement Plans

Haynes Boone on

When employers merge retirement plans in connection with a business transaction or otherwise, they should be wary of ERISA’s anti-cutback rule, which prohibits the reduction of accrued participant benefits under a qualified...more

Holland & Knight LLP

2026 Cost-of-Living Adjustments Applicable to Certain Employee Benefit Plans

Holland & Knight LLP on

The IRS on Nov. 17, 2025, announced the cost-of-living adjustments for limitations applicable to employee benefit plans under the Internal Revenue Code (the Code) for 2026, including an unexpected increase to the Roth...more

Pullman & Comley, LLC

New Dollar Limits Applicable to Retirement Plans for 2026

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The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2026. ...more

Fisher Phillips

Employer Cheat Sheet for Retirement and Health Plan Limits in 2026

Fisher Phillips on

The IRS rolled out its 2026 retirement plan dollar limits on Nov. 13, marking the final regulatory release of annual adjustments that will impact all kinds of employee benefits next year. Since these updates are scattered...more

Foley & Lardner LLP

Catching the Roth Wave: Payroll Pitfalls and Practical Fixes for the New Mandatory Roth Catch‑Up Requirement for Retirement Plans

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Share on Twitter Share by Email Share Back to top Beginning January 1, 2026, age 50+ catch‑up contributions for “high‑paid participants” of 401(k), 403(b), and governmental 457(b) retirement plans must be made on a Roth...more

Blank Rome LLP

IRS Announces 2026 Retirement Plan Limits

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The Internal Revenue Service (“IRS”) has announced the following dollar limits applicable to tax-qualified plans for 2026 - The limit on the maximum amount of elective contributions that a person may make to a 401(k) plan, a...more

McNees Wallace & Nurick LLC

Did you know?

McNees’ Benefits Group will be issuing a “Did you know?” series throughout the year providing short compliance reminders. Did you know that the IRS has published cost of living adjustments for retirement plans for the year...more

Jackson Lewis P.C.

2026 Cost of Living Adjustments for Retirement Plans

Jackson Lewis P.C. on

The Internal Revenue Service recently announced its cost-of-living adjustments applicable to dollar limitations on benefits and contributions for retirement plans generally effective for Tax Year 2026 (see IRS Notice...more

Seyfarth Shaw LLP

Shutdown’s Over—IRS Wastes No Time Reminding You You’re Still Not Saving Enough, Because Priorities

Seyfarth Shaw LLP on

The IRS is back to work and just announced the 2026 annual limits that will apply to tax-qualified retirement plans. But wait, there’s more – a surprise increase in the inaugural FICA wage limit for purposes of the mandatory...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

IRS Issues Roth Catch-Up Contribution Rules for Highly Paid Participants

On September 16, 2025, the Internal Revenue Service (IRS) released a final regulation providing guidance on how plan sponsors should implement a requirement under the SECURE 2.0 Act for catch-up contributions in retirement...more

Bricker Graydon Wyatt LLP

IRS Provides Chance to Avoid Roth Catch-Up for Some 403(b) and 457 Participants

The IRS recently issued final guidance on a significant SECURE 2.0 provision that changes how older, high-income employees contribute to their retirement plans. ...more

Freeman Law

Multiple Self-Funded Benefits Plans – To Combine, or Not to Combine, and What Does Treasury Regulation 1.105-11(a) Mean Anyway?

Freeman Law on

Can an employer offer a different level of medical benefits to certain segments of the employee corps? What if the benefits plan is a self-funded plan under section 105 of the Internal Revenue Code? How are the...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The 2026 Catch-Up Rule Change Is “A Hot Mess” For 401(k) Plan Sponsors

I f there were ever a retirement plan rule that screamed “What fresh hell is this?”, it’s the upcoming 2026 catch-up contribution change for highly compensated employees. SECURE 2.0’s new rule, forcing high earners to make...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The 2026 Catch-Up Rule Change Is “A Hot Mess” For 4001(k) Plan Sponsors

I f there were ever a retirement plan rule that screamed “What fresh hell is this?”, it’s the upcoming 2026 catch-up contribution change for highly compensated employees. SECURE 2.0’s new rule, forcing high earners to make...more

Lathrop GPM

New Roth Catch-Up Rule for High Earners Takes Effect in 2026

Lathrop GPM on

Beginning January 1, 2026, high-income employees will be required to make catch-up contributions to workplace retirement plans on a Roth (after-tax) basis. ...more

Smith Anderson

Is Your Retirement Plan Ready for Mandatory Roth Catch-Up Contributions?

Smith Anderson on

To balance the budget, SECURE 2.0 Section 603 added a requirement that catch-up contributions for certain “high earners” must be designated Roth, rather than pre-tax. ...more

Dorsey & Whitney LLP

H-1B Visa Program: Enforcement and Proposed Cap H-1B Lottery Changes

Dorsey & Whitney LLP on

Federal agencies are initiating new enforcement initiatives and proposed rulemaking aimed at examining and revising the current H-1B visa program. ...more

Rumberger | Kirk

Florida’s CHOICE Act Changes the Landscape for Restrictive Covenants

Rumberger | Kirk on

On July 3, 2025, the Florida “Contracts Honoring Opportunity, Investment, Confidentiality, and Economic Growth” Act (“CHOICE Act”) went into effect.  The CHOICE Act creates new categories of restrictive covenants and paves an...more

Holland & Knight LLP

IRS Section 457(f) Plans: An Update Amid Regulatory Uncertainty

Holland & Knight LLP on

Section 457(f) of the U.S. Internal Revenue Code provides a framework for nonqualified deferred compensation arrangements commonly offered by tax-exempt and governmental employers. These plans are frequently used to recruit...more

Otten Johnson Robinson Neff + Ragonetti PC

Additional Restrictions on Colorado Non-Compete Agreements Take Effect on August 6, 2025

With the recent passage of Senate Bill 25-083, Colorado continues its trend of restricting the application of non-compete agreements in the state. The new law (i) adds certain prohibitions on when non-compete agreements can...more

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