News & Analysis as of

Employee Benefits Fringe Benefits Patient Protection and Affordable Care Act (PPACA)

Patterson Belknap Webb & Tyler LLP

Highlights of the Employee Benefits Provisions in the One Big Beautiful Bill

On July 4, 2025, H.R. 1, also known as the One Big Beautiful Bill (the “OBBB”) was signed into law. Compared to recent legislation, the OBBB does not contain a significant number of employee benefits provisions. However,...more

Ice Miller

Big Beautiful Benefits: A Look at the Employee Benefits Provisions of the One Big Beautiful Bill

Ice Miller on

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

Polsinelli

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

Polsinelli on

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

Snell & Wilmer

Supreme Court Holds Employers Cannot Discriminate Against LGBTQ Employees: Are Your Employee Benefit Plans Up to Snuff?

Snell & Wilmer on

On June 15, 2020, the United States Supreme Court issued a landmark opinion in Bostock v. Clayton County Georgia. At issue in Bostock was whether an employer could fire an employee for being gay or transgender without...more

Maynard Nexsen

Employee Benefits and the Tax Cuts and Jobs Act

Maynard Nexsen on

As we move into the second quarter of 2018, now is a good time to remind employers about the significant impact of the Tax Cuts and Jobs Act (TCJA) on employee benefits. While some of these issues may not affect the taxation...more

McDermott Will & Schulte

Fringe Benefits: What Tax Reform Means to the Employer

The new tax reform legislation includes important changes to the tax treatment of employer-sponsored benefit programs, including transportation benefit programs and moving expense reimbursements. The law also creates a new...more

Stinson - Benefits Notes Blog

Tax Bill Means Changes to Employee Benefits and Executive Compensation

On December 22, 2017, President Trump signed into law a tax bill reconciling both the House and Senate versions of the so-called Tax Cuts and Jobs Act. The Act’s major provisions are lowering the corporate tax rate to 21%...more

Foley & Lardner LLP

Much Ado About (Almost) Nothing?

Foley & Lardner LLP on

Impact of Tax Reform on Employer-Provided Retirement, Welfare, and Fringe Benefits - The recently enacted Tax Cuts and Jobs Acts (the “Tax Reform Act”) made significant changes to the Internal Revenue Code. Although there...more

Mintz - Employment Viewpoints

The Impact of the Tax Cuts and Jobs Act on Employee and Fringe Benefits

The Tax Cuts and Jobs Act makes some notable, though targeted, changes to the employee benefits landscape. We summarize some of the more significant changes in the Question and Answers set out below....more

Troutman Pepper Locke

How Tax Reform Will Affect Employee Benefit Plans

Troutman Pepper Locke on

On December 22, President Donald Trump signed into law H.R. 1 (the Act), which makes widespread changes to the Internal Revenue Code. The Act makes several changes to the rules governing retirement plans, welfare plans and...more

Schwabe, Williamson & Wyatt PC

New Tax Law Provisions Affect Employee Benefit Programs

The Tax Cuts and Jobs Act (the “Act”) recently enacted by Congress will soon become effective. The primary focus of the new law is the reduction of corporate and individual income taxes. Nevertheless, a number of provisions...more

BakerHostetler

The Impact of the 2017 Tax Reforms on Employment-Based Benefits and Tax-Favored Compensation

BakerHostetler on

Whenever the United States Congress takes up “tax reform,” there always is a danger that the Congress will pay for such tax reform, in part, by eliminating many of the tax incentives that enable employers to provide...more

Baker Donelson

New Tax Plan Changes Rules on Health Coverage, Employee Benefits and Executive Compensation

Baker Donelson on

While primarily focused on individual and business tax cuts and reform, the final Republican tax cut bill includes several provisions expected to impact health care coverage and expenses. First, the bill effectively repeals...more

Fisher Phillips

Tax Reform Law Includes Paid Leave, Sexual Harassment Settlement Provisions

Fisher Phillips on

The Tax Cuts and Jobs Act (H.R. 1), passed by Congress on December 20 and expected to be signed into law by President Trump in the coming days, contains several provisions that will directly impact employers and workplace...more

Skadden, Arps, Slate, Meagher & Flom LLP

Preparing for Tax Reform: The Current State of Play on Proposed Changes to Executive Compensation and Employee Benefits

On November 16, 2017, the House of Representatives voted to approve its version of the Tax Cuts and Jobs Act. The Senate is expected to vote on its version of the bill following the Thanksgiving break, which would require a...more

Eversheds Sutherland (US) LLP

President Obama Approves the Consolidated Appropriations Act with Key Employee Benefits Provisions

The Consolidated Appropriations Act to fund the government through 2016 was passed and enacted on December 18. The law contains a number of benefits-related provisions, including a two-year delay of the 40-percent excise tax...more

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