What Federal Mandates Apply to Our Company’s Group Health Plan Other Than ERISA, COBRA, and HIPAA?
QUESTION: We understand that ERISA, COBRA, and HIPAA apply to our company’s group health plan, but should we consider any …
EBIA Checkpoint News Staff
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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 …
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 …
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Arizona Supreme Court Allows Negative Valuation of Electric Plant
By Maria T. Albanese The Supreme Court of Arizona held that the valuation for a reduced plant in service cost …
Keeping Up With Seismic Shifts at IRS as Shutdown Continues
Tax professionals at concurrent events this week examined the government shutdown, shifts at the IRS and its enforcement priorities, and …
What to Watch as the Senate Takes Up Trump’s Tax and Spending Bill
With the Senate now considering the One Big Beautiful Bill Act, policy experts expect several hiccups as Republicans work toward …