What Should We Do If the Post Office Returns a COBRA Election Notice as Undeliverable?
QUESTION: Our company (as plan administrator of our health plan) recently mailed a COBRA election notice by first-class mail, but …
Could the New Senior Deduction Be Swallowed by a Benefit Cut?
As the Social Security Administration touts the new tax act’s senior deduction, which it says will reduce federal taxes for …
IRS Announces Increases for 2026 ACA Employer Shared Responsibility Penalties
Rev. Proc. 2025-26 (July 22, 2025) Available at https://www.irs.gov/pub/irs-drop/rp-25-26.pdf The IRS has announced 2026 indexing adjustments to the applicable dollar amount used to calculate …
Is Employer-Provided Work Clothing a Taxable Benefit?
QUESTION: Our company is going to require some customer-facing employees to wear a uniform, which the company will provide without …
Does an Employee’s Prior Consent to Electronic Furnishing of Form W-2 Also Apply to Receiving Form 1095-C Electronically?
QUESTION: Our company is an applicable large employer (ALE) and would like to distribute Form 1095-C electronically to employees. If …
U.S. Supreme Court Upholds Challenged Portions of ACA Preventive Services Mandate
Kennedy v. Braidwood Mgmt., Inc., 2025 WL 1773628 (U.S. 2025) Available at https://www.supremecourt.gov/opinions/24pdf/24-316_869d.pdf The U.S. Supreme Court has ruled on …
Final Regulations Address ACA Exchange Integrity; Revise 2026 Annual Limitation on Cost-Sharing
Final Rule: PPACA; Marketplace Integrity and Affordability, 45 CFR Parts 147, 155, and 156, 90 Fed. Reg. 27074 (June 25, …
Must We Provide Notice Before Discontinuing Matching Contributions Under Our 401(k) Plan?
QUESTION: Our company sponsors a 401(k) plan and currently matches participants’ elective deferrals. Due to financial difficulties, however, management has …
Can Our Company Require a Third-Party EAP Vendor to Provide Us With Reports on Employees Undergoing Mandatory Drug Counseling?
QUESTION: Our company’s policy dictates that an employee whose drug test is positive must complete mandatory drug counseling under a …
In Dispute Over Deceased Participant’s 401(k) Plan Benefits, Clear Plan Documents Fulfill Fiduciary Duty
LeBoeuf v. Entergy Corp., 2025 WL 1262414 (5th Cir. 2025) Available at https://www.ca5.uscourts.gov/opinions/unpub/24/24-30583.0.pdf Following a 401(k) plan participant’s death, his …