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A Quick Look at Benefits and Executive Compensation Provisions in the One Big Beautiful Bill

On July 4, 2025, President Donald J. Trump signed into law the One Big Beautiful Bill (OBBB). For employers, the most notable benefits-related provisions include expanded flexibility for health savings accounts (HSAs) and new...more

Sixth Circuit Holds TPAs Do Not Get a Free Pass from ERISA’s Fiduciary Duties

In a decision about ERISA’s fiduciary duties and transparency, the Sixth Circuit in Tiara Yachts, Inc. v. Blue Cross Blue Shield of Michigan held that Blue Cross Blue Shield of Michigan (BCBSM), a third-party administrator...more

DOL Rescinds 2022 Guidance Concerning Cryptocurrency Investments in 401(k) Plans

On May 28, 2025, the Department of Labor (DOL) rescinded its 2022 guidance that cautioned retirement plan fiduciaries to exercise “extreme care” in permitting cryptocurrency and other digital asset investments in retirement...more

Department of Labor Provides Model Subsidized COBRA Notices and Additional Guidance

As described in our March 15, 2021 update, the American Rescue Plan Act of 2021 (the “Act”) created a temporary, 100% subsidy for assistance-eligible individuals’ premium payments for continuation health care coverage under...more

New COVID Relief Act Provides COBRA Premium Subsidies and Increased Exclusion for Employer-Provided Dependent Care Assistance...

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (the “Act”). As part of the almost $2 trillion in relief, the Act contains provisions creating a temporary subsidy for premium payments...more

Employers Required To Extend Group Health Plan Timeframes Retroactively While Other Timeframes Are Relaxed

New guidance issued by the Department of Labor, Internal Revenue Service, and Health and Human Services requires group health plans to disregard certain timeframes and deadlines related to...more

IRS Issues Guidance on COVID-19 Coverage for High Deductible Health Plans

In response to the Coronavirus (“COVID-19”), the Internal Revenue Service advised that a health plan that otherwise satisfies the requirements to be a High Deductible Health Plan (“HDHP”) under section 223(c)(2)(A) will not...more

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