top of page
Services
01. Criminal Law
Property Disputes and Personal Injury
Services
01. Criminal Law
Property Disputes and Personal Injury
Search


Alert: December 31, 2025, Deadline for Non-Profit 457(b) Plan Amendments
Section 1557 of the Affordable Care Act (“ACA”) provides individuals shall not be subject to discrimination on the basis of sex under a health program or activity that receives federal financial assistance or is administered by an Executive Agency. (42 USC 18116(a)). As discussed in our blog post regarding United States v. Skrmetti, the contours of Section 1557’s prohibition of discrimination on the basis of sex remain a hotly litigated issue.
Oct 2, 20252 min read


Section 1557: A Battleground for What’s Considered Discrimination on the Basis of Sex
Section 1557 of the Affordable Care Act (“ACA”) provides individuals shall not be subject to discrimination on the basis of sex under a health program or activity that receives federal financial assistance or is administered by an Executive Agency. (42 USC 18116(a)). As discussed in our blog post regarding United States v. Skrmetti, the contours of Section 1557’s prohibition of discrimination on the basis of sex remain a hotly litigated issue.
Sep 5, 20254 min read


401(k) Plans: Alternative Investments are In and En Vogue, But are They the Right Choice for Your Plan?
As we’ve advised, the times are changing when it comes to what participants’ retirement plan investment options. On Thursday, August 7, 2025, the president signed an executive order to allow 401(k) participants to join institutional investors and non-ERISA retirement plans in investing in alternative investments like private equity, cryptocurrency, and real estate. The order is aimed to place ERISA regulated 401(k) and defined contribution plan participants on an equal play
Aug 21, 20253 min read


Enhanced Premium Tax Credits are Ending, but ACA Penalties Are Here to Stay and Are Increasing
The One Big Beautiful Bill Act (“Bill”) did not extend the enhanced premium tax credits (“PTCs”) which help make health insurance purchased through the marketplace (e.g., Covered California) more affordable for millions of Americans. The Affordable Care Act’s employer shared responsibility penalties are only imposed in situations where a full-time employee receives a PTC or cost-sharing reduction.
Aug 7, 20253 min read


Skrmetti: On the (Rational) Basis of Sex
On June 18, 2025, the majority of the United States Supreme Court held Tennessee’s law prohibiting access to gender-affirming care for certain minors was permissible under rational basis review. The Tennessee law at issue, SB1, forbids healthcare providers from providing puberty blockers or hormones to minors.
Jul 10, 20252 min read


Executive Order Pushes for Transparent Healthcare Pricing
A recent Executive Order (EO), “Making America Healthy Again by Empowering Patients with Clear, Accurate, and Actionable Healthcare Pricing Information,” aims to increase consumer access to healthcare pricing information by increasing enforcement of regulations released pursuant to an EO issued in 2019.
May 30, 20252 min read


Supreme Court Sides with Cornell Plan Participants on a Technical Point with Big Implications
In Cunningham v. Cornell University, the U.S. Supreme Court unanimously held that plaintiffs asserting prohibited transaction claims under ERISA §406(a)(1)(C) do not need to plead facts related to the §408(b)(2)(A) exemption to survive a motion to dismiss.
Apr 18, 20253 min read


Department of Labor Voluntary Fiduciary Correction Program Updates
On Tuesday, January 14th, the Employee Benefits Security Administration (EBSA) issued final rules for the Voluntary Fiduciary Correction Pro
Mar 26, 20252 min read


50 Years of ERISA: Health & Welfare Plans
Health & Welfare Journal of Pension Benefits Issues in Administration, Design, Funding, and Compliance Volume 32 • Number 1 • Autumn 2024...
Jan 16, 20254 min read


Winners and Losers and Lessons Learned
Another year of health and welfare litigation, another year of mixed results for both plaintiffs and defendants, but lessons for all.
Oct 9, 20244 min read


Is Joining A MEP or PEP The Right Plan Move?
The SECURE Act of 2019 brought significant changes to multiple employer plans (MEPs) and introduced pooled employer plans (PEPs). These reti
Sep 26, 20248 min read


Texas Federal Courts Stay Fiduciary Rule
On July 25, 2024, Judge Jeremy Kernodle of the U.S. District Court for the Eastern District of Texas temporarily blocked the US Department..
Aug 2, 20242 min read


Attention Plan Sponsors: Don't Miss the Form 5500 Deadline!
The deadline to file or extend your calendar year Form 5500 for the 2023 Annual Return/Report of Employee Benefit Plan is approaching...
Jul 26, 20241 min read


The IRS Has Issued Final Regulations About Required Minimum Distributions
The IRS has just issued very lengthy final regulations (TD 10001; RIN:1545-BP82) governing required minimum distributions (RMDs) that...
Jul 19, 20242 min read


Mental Health Parity Update: 3 Key Developments in 2023
Health & Welfare Journal of Pension Benefits Issues in Administration, Design, Funding, and Compliance Volume 31 • Number 2 • Winter 2024...
Apr 9, 20245 min read


Proposed Regulations on Long-Term Part-Time Employee Participation in 401(k) Plans
Contributed by Katrina Veldkamp, Boutwell Fay LLP February 2024 Retirement plan sponsors and service providers will want to pay close...
Feb 23, 202410 min read


THE BILLION DOLLAR TYPO: What Plans Need To Know Now About Scrivener’s Errors under ERISA
By: Sherrie Boutwell and Deborah Fabricant (2010) What happens when the drafter of an ERISA plan makes an innocent error (a “scrivener’s...
Feb 20, 20246 min read


Impact of the End of the Covid-19 Emergencies on Health and Welfare Plans
HEALTH & WELFARE JOURNAL OF PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 3 • Summer 2023...
Oct 12, 20236 min read


SECURE 2.0 Matching Contributions on Student Loan Repayments
Katrina Veldkamp's recent article for Bloomberg Law addresses the new provisions introduced by SECURE 2.0 for matching contributions for...
Aug 24, 20231 min read


COBRA Continuation Coverage in Mergers and Acquisitions
HEALTH & WELFARE JOURNAL OF PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 3 • Spring 2023...
Aug 9, 20236 min read
bottom of page



