Benefits Quarterly

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 […]

IN BRIEF: In April of this year, the Supreme Court issued its unanimous opinion in Cunningham v. Cornell University, holding that in order to successfully state a claim that a defendant entered into a prohibited transaction in violation of Section 406 of ERISA, a plaintiff need not also plead that […]

The SECURE 2.0 Act of 2022 made significant changes to retirement plans, some of which became effective immediately and others that have gradually become effective in recent years.  Two of the changes that recently became effective were the increased catch-up contribution limits for participants ages 60 to 63, and the […]

Since 2016, employers subject to the Employer Shared Responsibility provisions of the Affordable Care Act (the “ACA”) (i.e., “applicable large employers”) have been required to annually report certain information regarding their offers of group health coverage to the IRS and to applicable employees. Each year since, applicable large employers have […]