IRS Guidance on Trump Accounts Addresses Cafeteria Plans and Employer Contributions, Announces Regulations on the Way
IRS Notice 2025-68 (Dec. 2, 2025); IRS News Release IR-2025-117 (Dec. 2, 2025) Notice News Release The IRS has announced …
EBIA Checkpoint News Staff
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What Is the Mandatory Roth Requirement for Catch-Up Contributions?
QUESTION: We know that the SECURE 2.0 Act requires us to treat certain catch-up contributions made to our 401(k) plan …
COBRA Claim Dismissed Absent Proof That Former Employee Was Harmed by Insufficient Notice
Marrow v. E.R. Carpenter Co., Inc., 2025 WL 3209652 (M.D. Fla. 2025) A former employee filed a proposed class action …
What Employees Are Counted for Purposes of COBRA’s Small Employer Exception?
QUESTION: We understand there is a small employer exception to COBRA for employers with fewer than 20 employees. What employees …
Do We Have to File a Gag Clause Prohibition Compliance Attestation Every Year?
QUESTION: We have previously filed a Gag Clause Prohibition Compliance Attestation (GCPCA) for our self-insured group health plan. Do we …
Court Vacates ACA Section 1557 Gender-Identity Discrimination Rules
Tennessee v. Kennedy, 2025 WL 2982069 (S.D. Miss. 2025) A federal trial court has vacated certain provisions of the regulations …
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Benford’s Law Spotlighted as a Practical Early Warning Tool to Help Identify Fraud at PayrollOrg’s Annual Leaders Conference
Payroll fraud remains a persistent risk for employers—and analytics is increasingly central to the response. According to the Association of …
PCAOB Enforcement Higher During Biden Years Than Trump’s First Term – Report
In a new report, Cornerstone Research said Public Company Accounting Oversight Board (PCAOB) enforcement activities were higher during the Biden …
Cryptocurrency – Global Regulatory Updates
Background A bit of history about cryptocurrency. Bitcoin was the first cryptocurrency created and was launched in January 2009 by …