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 …
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 …
Senate Makes a Move Toward Tax Reform Senate Republicans unveiled their version of a budget resolution to set up tax reform Wednesday afternoon, with significantly different deficit instructions than …
New Mexico Updates Guidance on State and Federal Tax Extensions By Lisa Lopata The New Mexico Taxation and Revenue Department (TRD) has issued information on IRS disaster relief tax payment …
Most Employers Lack Full I-9 Automation Amid Stricter Penalties for Violations, Study Finds Tougher penalties for Form I-9 violations are raising the costs of noncompliance for employers at a time most still lack …