Benefits Quarterly

One of the many significant changes to retirement plans under the SECURE 2.0 Act of 2022 is that catch-up contributions for high earners must be designated as Roth.  While the IRS previously delayed implementation of these mandatory Roth catch-up contributions, no further relief has been granted, and employers and service […]

As 2025 draws to a close, we bring you our annual end-of-the-year “to do list” for employee benefit plan sponsors. This year-end checklist highlights key action items and updates to help you prepare for 2026 and beyond. SECURE 2.0: Key Provisions. The SECURE 2.0 Act of 2022 introduced a wide […]

Establishing Equal Footing: The Mental Health Parity and Addiction Equity Act Enacted in 2008, the Mental Health Parity and Addiction Equity Act (“MHPAEA” or the “Act”) aims to ensure that coverage for mental health or substance use disorders (“MH/SUD”) isn’t more restrictive than coverage for medical or surgical care. Simply […]

Retirement plan forfeiture litigation has exploded in recent years, with over 40 class action lawsuits filed in just the past two years. While many of these cases get dismissed, some are surviving dismissal and even leading to healthy settlements. Just look at Rodriguez v. Intuit, Inc., which recently settled for […]

On July 4th, President Trump signed new legislation known as the “One Big Beautiful Bill” (the “Act”). The Act affects employee benefit plan in multiple ways, including several changes to health savings account rules and impacts to fringe benefits. This article summarizes some of the key provisions of the Act […]