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IRS Releases 2025 Limits for Benefit Plans

The Internal Revenue Service has released cost of living increase numbers for many retirement and welfare plan limits for plan years commencing in 2025. Elective deferrals to 401(k) and 403(b) plans increased from $23,000 to...more

Key SECURE 2.0 Act Updates for Defined Contribution Retirement Plans

Updated 401(k) and 403(b) Requirements for Long-Term Part-Time Employees. Starting in 2025, 401(k) and 403(b) retirement plans must offer the plan’s salary deferral feature to long-term part-time employees who are at least...more

Forfeiture Funds: Legal Requirements, Permitted Uses, and Litigation Risk Management

Forfeiture funds in 401(k) plans represent a unique asset pool with specific regulatory requirements and practical applications. Forfeiture funds arise when participants terminate employment with the company before becoming...more

Final Rule under MHPAEA Clarifies NQTL Comparative Analysis Requirement

On September 23, 2024, the Departments of Labor, Treasury, and Health and Human Services (together, “Departments”) issued a final rule (“Final Rule”) under the Mental Health Parity and Addiction Equity Act (“MHPAEA”). The...more

Uncertainty on Health Care Rules Amid Administration Change

In recent months, several changes to healthcare rules regulations focusing on reproductive health care have been introduced. These include (1) privacy protections for reproductive health data under HIPAA, (2) expanding access...more

Year-End Corporate Transparency Act Reporting - Benefits Highlights

As we approach the end of 2024, companies that existed prior to January 1, 2024, should already have on their radar the Corporate Transparency Act (“CTA”) beneficial ownership (“BOI”) reporting requirements or determine...more

Missouri Voters Pass New Paid Sick Leave Law

On November 5, Missourians voted to approve Proposition A, a referendum implementing mandatory paid sick leave law for Missouri employees. Thus, effective May 1, 2025, Missouri will join the growing list of states that...more

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