News & Analysis as of

New Legislation Benefit Plan Sponsors

Ius Laboris

Malta Consults on Pension Auto-enrolment

Ius Laboris on

The Government of Malta recently launched a public consultation on the proposed introduction of an auto-enrolment occupational pension regime. We take a look at the details....more

Kerr Russell

Benefit Plan Implications of OBBBA: Student Loan Repayment, HSAs, and More

Kerr Russell on

The One Big Beautiful Bill Act (OBBBA), finalized and signed into law by President Trump on July 4, 2025, makes several key changes that impact employers, benefit plan sponsors and plan administrators....more

Wyrick Robbins Yates & Ponton LLP

Key Employee Benefits Changes Under the One Beautiful Bill Act

The One Big Beautiful Bill Act (OBBBA or the “Act”), signed into law on July 4, 2025, introduces a broad set of changes impacting employee benefits and executive compensation. This summary highlights the provisions most...more

Alston & Bird

One Big Beautiful Bill Act’s Impact on Employer-Provided Benefits

Alston & Bird on

Our Employee Benefits & Executive Compensation Group breaks down the One Big Beautiful Bill Act’s employee benefits provisions and their impact on employers and other health plan sponsors....more

Eversheds Sutherland (US) LLP

One not-so-big summary of the compensation and benefits law changes in the One Big Beautiful Bill Act

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

Warner Norcross + Judd

One Big Beautiful Bill Enacts Important Health and Welfare Plan Updates

Warner Norcross + Judd on

On July 4, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBB), a sweeping piece of legislation that includes several provisions impacting employer-sponsored health and welfare benefit plans. The OBBB...more

Bricker Graydon LLP

Is My Group Health Plan Covered by State PBM Reporting Laws?

Bricker Graydon LLP on

State laws seeking to regulate pharmacy benefit managers (PBMs) have increased significantly over the past few years. As it stands, all 50 states have laws that regulate PBMs in some way, but all are unique. However, most of...more

Alston & Bird

House Reconciliation Bill Expands and Improves Health Savings Accounts and Individual Coverage Health Reimbursement Arrangements

Alston & Bird on

The House-passed reconciliation bill would significantly modify health savings accounts (HSAs) and individual coverage health reimbursement arrangements (ICHRAs). Our Employee Benefits & Executive Compensation Group unpacks...more

Holland & Knight LLP

IRS Proposes Key Changes to Roth Catch-Up Contributions Under SECURE 2.0

Holland & Knight LLP on

The IRS has issued proposed regulations that clarify and implement catch-up contribution changes introduced by the SECURE 2.0 Act of 2022. Although these changes affect various forms of retirement plans, including 401(k),...more

Foster Swift Collins & Smith

Navigating Long-Term Part-Time Employee Eligibility Rules for 401(k) Plans

The landscape of retirement plan eligibility is shifting, and plan sponsors need to prepare for key compliance changes affecting long-term part-time (“LTPT”) employees. These new rules, mandated by the SECURE Act of 2019 and...more

Stinson LLP

Less Paperwork, More Peace of Mind: New ACA Laws Lighten Employers' Reporting Load

Stinson LLP on

On December 23, 2024, President Biden signed into law two important pieces of legislation, the Paperwork Burden Reduction Act (Reduction Act) and the Employer Reporting Improvement Act (Reporting Act), that aim to ease the...more

Proskauer - Employee Benefits & Executive...

PBGC Technical Update on Accelerated Premium Filing Due Dates for 2025

As described in further detail below, absent Congressional action, plan sponsors should take note that PBGC premium filings will generally be due one month earlier than usual for plan years beginning in 2025. This...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

2025 ACA Compliance Updates: Essential Insights for Employers

As we turn the page to 2025, employers and HR professionals are turning their attention to ensuring compliance with the reporting and disclosure requirements of the Affordable Care Act (ACA). ...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

California Governor Signs Legislation Expanding Infertility and IVF Coverage

On September 29, 2024, Governor Gavin Newsom signed Senate Bill (SB) No. 729 into law, expanding fertility insurance coverage in California. This historic measure marks a significant shift in reproductive health policy and...more

Bricker Graydon LLP

Does Your Health Plan Meet the New Kentucky Prescription Drug Rules?

Bricker Graydon LLP on

Effective January 1, 2025, Kentucky has new law regulating pharmacy benefit managers (“PBMs”). Earlier this year, the Governor of Kentucky signed SB 188 into law, making Kentucky the latest state to pass legislation...more

Troutman Pepper Locke

Long-Term Part-Time Employee Eligibility Rules Now in Effect — Troutman Pepper Podcast

Troutman Pepper Locke on

In the companion podcast to our recently published client advisory, Troutman Pepper Partners Emily Zimmer and Constance Brewster delve into the intricacies of the SECURE Act, also known as SECURE 1.0, and its successor,...more

McDermott Will & Schulte

IRS Says Keep Those Class Exclusions Classy Under Long-Term, Part-Time Employee Rules

McDermott Will & Schulte on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Together, the...more

Faegre Drinker Biddle & Reath LLP

IRS Announces 2024 Retirement Plan Limits

The IRS recently announced the 2024 cost-of-living adjustments to various benefit and contribution limits applicable to retirement plans. The IRS modestly increased the applicable limits for 2024. The following limits apply...more

Dorsey & Whitney LLP

What risks do employers face by excluding coverage for gender affirming care in their health plans?

Dorsey & Whitney LLP on

In recent years, courts have ruled upon a growing number of cases arising from delivery of and payment for gender affirming care. At the same time, state legislatures have passed a variety of laws aimed at such services. ...more

Verrill

New Options for Retirement Plan Distributions Under SECURE 2.0

Verrill on

This post summarizes the new distribution options, including penalty-free withdrawals, applicable to defined contribution plans under the SECURE 2.0 Act of 2022 (“SECURE 2.0”) and provides a timeline of their effective dates....more

Faegre Drinker Biddle & Reath LLP

SECURE 2.0 Adds New Distribution Options for Defined Contribution Plans

SECURE 2.0 introduced several new distribution options and tax reporting rules for defined contribution plan sponsors. Below is an overview of the new provisions and their potential implementation dates...more

Brooks Pierce

SECURE 2.0: Recent Changes to Retirement Plan Laws

Brooks Pierce on

While most of us were busy preparing for the holidays and making New Year’s resolutions, Congress and President Biden were busy rolling out new retirement plan legislation. On Dec. 22 and Dec. 23, respectively, the Senate and...more

McDermott Will & Schulte

SECURE 2.0 Takes Second Bite at Retirement Security

The US Congress recently passed the SECURE 2.0 Act of 2022 (SECURE 2.0). Building on the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 (SECURE 1.0), SECURE 2.0 strives to expand retirement plan...more

Miller Canfield

SECURE 2.0: Broad Bipartisan Retirement Reform Finally Crosses the Finish Line

Miller Canfield on

​​​​​​​Eagerly anticipated comprehensive retirement plan legislation commonly known as the "SECURE 2.0 Act" was signed into law on December 30, 2022, as part of the Consolidated Appropriations Act of 2023. The changes made by...more

Proskauer - Employee Benefits & Executive...

SECURE 2.0 Act of 2022 Arrives: (Another) Landmark Retirement Package

The wait is over for SECURE 2.0, a long-awaited (and debated) package of retirement plan reforms.  Today, Congress passed the “SECURE 2.0 Act of 2022” as part of the 2023 Consolidated Appropriations Act; President Biden is...more

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