Publications

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 […]

On October 29, 2025, the U.S. Department of Homeland Security (“DHS”) announced an Interim Final Rule to end the automatic extension of Employment Authorization Documents (“EAD”) for individuals who timely file renewal applications in certain categories for work authorization status in the United States. The Interim Final Rule will take […]

Over the last year and a half, hospitals nationwide have been targets for administrative subpoenas seeking information related to the provision of gender affirming care (“GAC”) on minors. This slew of administrative subpoenas issued by the U.S. Department of Justice (the “DOJ”) to hospitals has prompted concern related to both […]

On October 1, 2025, the federal government entered a partial shutdown halting many government operations. Congress was not able to pass a measure to extend the temporary waivers that allow Medicare patients to continue accessing telehealth services from their homes before entering the shutdown. Because of this, telehealth flexibilities lapsed […]