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.

What plan sponsors of 457(b) plans need to know about SECURE Act, CARES Act, and the Miners Act affecting their end-of-the-year amendments.

On September 26, the IRS issued Notice 2022-45,[1] which extends the deadline for amending qualified retirement plans, 403(b) plans, and...