In a previous article, we outlined the IRS’ proposed regulations implementing Section 603 of the SECURE 2.0 Act, which requires certain high earners to make catch-up contributions on a Roth basis beginning in 2026. ...more
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the Act), Public Law 119-21. While the Act contains several tax and law changes, this article focuses on the employee benefits provisions within...more
7/22/2025
/ 529 Plans ,
Affordable Care Act ,
Employee Benefits ,
Executive Compensation ,
Fringe Benefits ,
HDHP ,
Health Insurance ,
Healthcare ,
Internal Revenue Code (IRC) ,
Savings Accounts ,
Tax Credits ,
Tax Reform ,
Trump Administration
One topic that frequently arises is whether a qualified governmental plan, under Internal Revenue Code (Code) Section 401(a), may allow an employee the election on whether to contribute at different pretax employee...more
7/11/2025
/ 401k ,
COBRA ,
Employee Benefits ,
Employee Contributions ,
Employer Contributions ,
Internal Revenue Code (IRC) ,
IRS ,
Pensions ,
Public Employees ,
Public Employers ,
Retirement Plan