Temporary regulations paved the way for Trump Accounts to be automatically opened for more than 60 million children on October 1, 2026—bringing the current number of Accounts to nearly 70 million. While the temporary regulations incorporate commenters’ feedback on the proposed regulations, including automatic enrollment in Accounts, they may have raised more questions and concerns than were answered.

This summer EBSA issued proposed rules that establish a new safe harbor allowing group health plan administrators to electronically provide ERISA required disclosures to participants and beneficiaries. The proposed rules resemble the notice-and-access safe harbor for retirement plan electronic disclosures that was finalized in 2020.

If your SECURE and SECURE 2.0 amendment package has recently appeared in your inbox (or you received it earlier this year, but have yet to get it completed), you are not alone. While recordkeepers have been working for years on SECURE and SECURE 2.0 for potential implementations, plan sponsors are now getting the paperwork to match.

As part of the proposed regulations governing employer contributions to Trump Accounts that were published on August 20, 2026 (See: Third Set is a Charm? Proposed Regulations Regarding Employer Contributions to Trump Accounts), the IRS provided a bonus—proposed nondiscrimination rules for dependent care assistance programs (“DCAPs”), which largely mirror those for employers’ Trump Account Contribution Programs.

When analyzing benefit plan requirements , it is important for tax-exempt organizations that are part of a group of related employers to identify the correct “employer.” While the determination of the “employer” could appear to be simple on its face, plan sponsors should be wary of the potential layers of complexity.

On July 4, 2026, Trump Accounts (“Accounts”) officially launched—and millions of Americans have opened them. The government, however, is still ironing out the rules regarding Accounts and how they operate. The latest set of proposed regulations, this time regarding “eligible investments” for Accounts, was published in the Federal Register on Friday, August 21, 2026. This article will discuss the latest proposed rules’ highlights and considerations for employers.

Highly anticipated proposed regulations governing employer contributions to Trump Accounts (“Accounts”) and related nondiscrimination rules were published on August 11, 2026. (91 Fed. Reg. 51611). These proposed rules came with a bonus—proposed nondiscrimination rules for dependent care assistance programs—which we will cover in a future post. The proposed rules provide much needed information for employers considering adding Accounts to benefits packages offered to employees

Section 4960 of the Internal Revenue Code imposes an excise tax on certain executive compensation paid by applicable tax-exempt organizations. While the basic framework of Section 4960 has remained in place since 2017, Congress amended the statute in 2025 to expand the definition of a covered employee and provide for annual inflation adjustments to the remuneration threshold. The IRS has also issued Notice 2026-36 providing initial guidance on how it intends to interpret the

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.

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.

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

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

The DOL issues Field Assistance Bulletin 2026-02, providing temporary enforcement relief for SECURE 2.0’s new paper pension benefit statement requirements while proposed regulations are finalized.

The One Big Beautiful Bill Act contains substantial changes to student loans, and, as a result, employers may wish to consider revising their current employee benefits plans to attract new employees and assist current employees with their student loan obligations.

Explore how the Department of Labor’s May 2026 proposed rules designate fertility benefits as a "limited excepted benefit," offering employers more flexibility and fewer regulatory burdens.

Prepare for the July 4, 2026 rollout of Trump Accounts under the OBBA. Learn about employer contribution limits, the $1,000 federal seed, and how to handle upcoming employee payroll deduction requests.

The Fourth Circuit establishes a non-exhaustive list of six factors to be used when evaluating the ERISA status of a bonus or incentive plan. Determine if your incentive compensation program is an ERISA-exempt bonus plan or subject to ERISA’s reporting, claims, vesting timing, and funding provisions.

The Department of Labor (“DOL”) issued Technical Release 2026-01, and an accompanying News Release, declaring proxy advisors who render their services pursuant to a mutual understanding on an ongoing basis for a fee will ordinarily be considered a plan fiduciary.