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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2025 Tax Filing Season Kicks Off
The 2025 tax filing season opened on January 27, with the IRS expecting over 140 million individual tax year 2024 …
IRS Gets Partial Win in $2.3 Million Estate Tax Case
The IRS scored a partial victory in a tax dispute with the estate of a late Kentucky resident, as the …
Preliminary Inspection Results Show Improvement for Large Audit Firms This Year, PCAOB Acting Chair Says
In a bit of good news, the quality of public company audits by the largest accounting firms continues to improve, …