Are Fringe Benefits Exempt From FICA Taxes If They Are Not Subject to Federal Income Tax?
QUESTION: If employees don’t have to pay federal income tax on a fringe benefit because the benefit isn’t treated as …
DOL Clarifies Scope of ERISA Application to Trump Accounts, Related Employer-Facilitated Contribution Programs
DOL Technical Release 2026-02, Trump Accounts (June 17, 2026); DOL News Release, U.S. Department of Labor Issues Guidance Clarifying Trump …
What Expenses Can Be Reimbursed Under a Qualified Educational Assistance Program?
QUESTION: If our company sets up a qualified educational assistance program, what expenses can the program reimburse? For example, can …
If Our Employees Complete a Tobacco-Cessation Program Midyear, Are They Entitled to a Retroactive Refund of Tobacco-Use Premium Surcharges Paid Earlier in the Year?
QUESTION: Our company is thinking about implementing a tobacco-use premium surcharge next year. If an employee were to complete a …
Do We Need to File Form 5500 for Our Company’s Cafeteria Plan?
QUESTION: Our company has a cafeteria plan that permits participants to pay for certain benefits using pre-tax dollars. Do we …
Can Our Company Condition a Job Offer on the Applicant’s Agreement Not to Enroll a Child With a Known Disability in Our Health Plan?
QUESTION: We learned in the interview process that a top job candidate’s child has a serious disability. Our major medical plan …
Should We Provide a COBRA Notice of Unavailability to an Individual Who Is Not Covered Under Our Plan?
QUESTION: We received notice from an employee that his son turned age 26 and is no longer an eligible dependent under …
What Is the Status of the ACA’s Insured Health Plan Nondiscrimination Requirements?
QUESTION: We recall that the Affordable Care Act (ACA) requires insured group health plans to satisfy nondiscrimination rules similar to …
Do HIPAA Notices of Privacy Practices Need to Be Updated to Address Part 2 Records?
QUESTION: Our company sponsors a group health plan with several vendors (a third-party administrator, care management vendor, and behavioral health vendor). …
DOL Technical Release Addresses Proxy Advisors and ERISA Fiduciary Duties
DOL Technical Release 2026-01 (Apr. 1, 2026) Available at https://www.dol.gov/sites/dolgov/files/ebsa/employers-and-advisers/guidance/technical-releases/26-01.pdf The DOL has issued a technical release regarding the use …