With so much happening in the employee benefits world over the last few months, we bring you Benefits Catch-Up, our catch-up contribution to help you keep up with recent developments. Eversheds Sutherland’s US Employee...more
Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more
7/16/2025
/ Business Taxes ,
Compensation ,
Corporate Taxes ,
Employee Benefits ,
Executive Compensation ,
Federal Budget ,
Federal Taxes ,
Internal Revenue Code (IRC) ,
Loper Bright Enterprises v Raimondo ,
New Legislation ,
SCOTUS ,
Tax Court ,
Tax Reform ,
Taxation ,
Trump Administration
The One Big Beautiful Bill Act (Act), signed into law on July 4th, contains a number of provisions that will impact employee compensation and benefits. Employers and service providers should start considering the following...more
7/14/2025
/ Benefit Plan Sponsors ,
Employee Benefits ,
Employer Liability Issues ,
Executive Compensation ,
Fringe Benefits ,
Health Savings Accounts ,
Healthcare ,
Healthcare Reform ,
HSA ,
IRS ,
Labor Reform ,
New Legislation ,
Paid Leave ,
Tax Credits ,
Tax Deductions ,
Technology ,
Telehealth
With so much happening in the employee benefits world over the last few months, we bring you Benefits Catch-Up, our catch-up contribution to help you keep up with recent developments. Eversheds Sutherland’s US Employee...more
5/14/2025
/ 401k ,
American Airlines ,
Cryptocurrency ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Responsibilities ,
Executive Compensation ,
Fiduciary Duty ,
Health and Welfare Plans ,
Health Insurance ,
Pharmacy Benefit Manager (PBM) ,
Proposed Regulation ,
Retirement ,
Retirement Plan ,
Verizon
The US Supreme Court issued a unanimous decision on April 17, 2025 that could have a lasting impact on retirement plan litigation. The decision in Cunningham v. Cornell University clarifies that when plaintiffs bring...more
On January 10, 2025, the Department of the Treasury and the Internal Revenue Service issued proposed regulations related to two new catch-up contribution provisions under the SECURE 2.0 Act of 2022 (SECURE 2.0): (1) the...more
1/23/2025
/ 401k ,
Benefit Plan Sponsors ,
Employee Benefits ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Rules ,
Retirement Plan ,
SECURE Act ,
Tax Planning ,
Tax Reform ,
U.S. Treasury
With 2024 drawing to a close, employers should review any actions needed before year-end with respect to their benefit plans, as well as some upcoming deadlines that may require advance planning. As the adage attributed to...more
11/21/2024
/ Automatic Enrollment ,
Benefit Plan Sponsors ,
Cybersecurity ,
Department of Health and Human Services (HHS) ,
Eligibility Determination ,
Employee Benefits ,
Employer Liability Issues ,
Extensions ,
Forfeiture ,
Health and Welfare Plans ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Health Plan Sponsors ,
MHPAEA ,
NQTLs ,
Part-Time Employees ,
Qualified Retirement Plans ,
Required Minimum Distributions ,
Roth IRA ,
SECURE Act ,
Telehealth