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News

12/18/2025

What Federal Mandates Apply to Our Company's Group Health Plan Other Than ERISA, COBRA, and HIPAA?

Many federal laws create mandates that may apply to your group health plan.

12/11/2025

IRS Guidance on Trump Accounts Addresses Cafeteria Plans and Employer Contributions, Announces Regulations on the Way

The IRS has announced that it intends to issue proposed regulations regarding Trump Accounts (TAs)

12/02/2025

Who Must Receive SPDs for ERISA Health and Welfare Plans?

QUESTION: We are reviewing the SPD procedures for our ERISA health and welfare plans and need some guidance. Who must receive SPDs for these plans?

12/02/2025

What Employees Are Counted for Purposes of COBRAâ€™s Small Employer Exception?

QUESTION: We understand there is a small employer exception to COBRA for employers with fewer than 20 employees. What employees should we count for purposes of this exception?

10/29/2025

What Happens to Qualified Transportation Plan Balances Upon Termination of Employment?

A plan's choices are limited by two rules that apply to all qualified transportation plans: the "no-former-employees" rule and the "no-refunds" rule.