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 …
IRS Finalizes Regs on Tribal Entity Tax Status, General Welfare Benefits
The IRS has issued two sets of final regs addressing the federal tax treatment of entities wholly owned by Indian …
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 …