There are now more than 75 tobacco surcharge class actions pending in federal courts across the nation. Since our last article in January 2026, tobacco cessation litigation continues to heat up as cases have now spread to the First, Second, Sixth, Seventh, and Eight Circuit Courts of Appeal. As older cases work their way through the judicial system, new cases continue to be filed—with Comcast and Waffle House being two of the latest employers to be haled into court.

We are excited to share that our Partner, Sherrie Boutwell, will be co-presenting at the upcoming ASPPA Conference!

Promoters are selling programs to employers that purport to save on payroll taxes by combining an insurance policy with a “wellness” payment that promoters claim is not taxable wages. The Internal Revenue Service (IRS) has repeatedly rejected these schemes as impermissibly “double dipping” on tax benefits, but these products continue to proliferate. This column explores IRS guidance on these arrangements and potential risks to employers under federal law.

In our latest FAQ article, the Boutwell Fay team outlines the exact criteria required to qualify for and maintain this transition window. We also explore how Section 315 and Section 101 of the SECURE 2.0 Act impact plan mergers and family attribution rules, as well as why engaging ERISA counsel for a legal opinion is essential now that the IRS no longer issues determination letters for coverage testing.

We are delighted to welcome Carla Miller-James as Senior Counsel at Boutwell Fay LLP!

If your organization sponsors a pre-approved 403(b) plan, an important compliance deadline looms on the horizon. The Internal Revenue Service (IRS) requires employers maintaining a pre-approved 403(b) plan to adopt a restated plan document (formally referred to as a Cycle 2 restatement) by December 31, 2026 to maintain reliance on the IRS approval.

July 4, 2026, marks America’s 250th birthday, and the first day when contributions can be made to Trump Accounts (“Accounts”). The Department of Treasury and the Department of Labor (“DOL”) have dedicated considerable resources in preparation for the big day. Most recently, the Department of Labor issued Technical Release 2026-02, announcing that the Accounts will—generally—be exempt from ERISA. This article will explore Technical Release 2026-02, what it means for employers

A reminder that our office will be closed on July 3rd in observance of the 4th of July.

If a SECURE 2.0 amendment recently landed in your inbox and your first reaction was, "Wait, aren't we a few years late to this party?" you're not alone.

On March 30, 2026, the Department of Labor released its proposed rule, “Fiduciary Duties In Selecting Designated Investment Alternatives” implementing President Trump’s Executive Order 14330, titled Democratizing Access to Alternative Assets for 401(k) Investors, from August 2025, requesting the DOL create a pathway for plan fiduciaries to offer participants in 401(k) plans opportunities to invest in alternative investment types that present the possibility for higher returns