Must a Plan Provide Extended COBRA Coverage Because of a Spouse’s Disability? QUESTION: A recently terminated employee has elected COBRA for himself, his spouse, and his children. He notified us within a …
What Is an Eligible Rollover Distribution? QUESTION: Our company sponsors a 401(k) plan. As we review the plan’s rollover procedures, we want to confirm our understanding …
Why Should Our Company Offer Adoption Assistance Benefits When the Code Already Provides a Tax Credit? QUESTION: An employee has asked us to consider adding an adoption assistance benefit. There is also a tax credit for …
IRS Issues Updated Rollover Notices for Retirement Plan Distributions IRS Notice 2026-13 (Jan. 15, 2026) Available at https://www.irs.gov/pub/irs-drop/n-26-13.pdf The IRS has updated its safe harbor explanations for eligible rollover …
Updated HRSA Guidelines Expand Preventive Health Services Mandate for Cervical Cancer Screening HHS Notice: HRSA Update to the Women’s Preventive Services Guidelines, 91 Fed. Reg. 283 (Jan. 5, 2026) Available at https://www.govinfo.gov/content/pkg/FR-2026-01-05/pdf/2025-24235.pdf …
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 …
Texas Provides Guidance on the Conformity of Texas Franchise Tax to the Internal Revenue Code By Ashleigh M. Paige, Esq., Checkpoint News The Texas Comptroller of Public Accounts has provided guidance on the policy change …
SEC Chair Atkins Seeks New PCAOB Candidates, Signals Board Member Salary Cuts for 2026 After forcing PCAOB Chair Erica Williams out, SEC Chair Paul Atkins said he is soliciting candidates for all board member …
SEC Investor Advocate to Examine Risks of China-Based VIEs In a report to Congress, the Securities and Exchange Commission’s (SEC) Office of the Investor Advocate (OIAD) said that it …