As described in earlier Thompson Hine blog posts (here, here, here, and here), Trump accounts continue to take shape as a new employer-sponsored benefit. On August 11, 2026, the Treasury Department and IRS published proposed
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Section 129 DCAP Nondiscrimination Testing: New IRS Proposed Regulations Resolve Decades of Ambiguity
On August 11, 2026, the Treasury Department and Internal Revenue Service published proposed regulations that, for the first time, provide comprehensive regulatory guidance on how to perform nondiscrimination testing for dependent care assistance programs (DCAPs) under Section 129 of the
New BIS Rule Restricts Export of Certain Critical Minerals
The Bureau of Industry and Security (“BIS”) has published a temporary final rule to restrict the export of black mass and tungsten waste and scrap without a license. The agency defines black mass as shredded lithium-ion battery scrap that contains
Employer Health Plan Design Under Fire: How “Financial Dominance” ERISA Claims Are Expanding in 2026
Employer-sponsored group health plans are facing a growing wave of ERISA class action lawsuits, and the claims are getting bolder, including claims of “financial dominance”. In our previous post on this topic, we analyzed Barbich et al. v. Northwestern
FCC Covered List Targets Foreign-Produced Power Inverters and Advanced Robotic Devices
Key Notes:
- Effective July 28, 2026, the Federal Communications Commission’s (FCC) Covered List now includes foreign-produced power inverters and foreign-produced advanced robotic devices. These equipment categories are now prohibited from receiving new FCC equipment authorizations.
- The term “foreign-produced” refers to
DHS Updates UFLPA Entity List with 43 Additional Chinese Companies
On July 31, 2026, the Department of Homeland Security (DHS) announced the addition of 43 companies based in China to the Uyghur Forced Labor Prevention Act (UFLPA) Entity List, bringing the total number of entities on the UFLPA Entity List to 187
First-Ever HIPAA Enforcement Against Self-Funded Health Plans: What Employers Need to Know
On April 23, 2026, the U.S. Department of Health and Human Services (“HHS”) Office for Civil Rights (“OCR”) announced settlements with four health entities following investigations into ransomware breaches that exposed unsecured electronic protected health information (“ePHI”). While ransomware enforcement
Artificial Intelligence in Employee Benefits: Litigation, Tools, and Emerging Regulation
Artificial intelligence (“AI”) tools are increasingly being deployed across the employee benefits landscape: from claims administration and customer service to investment analysis and participant engagement. While these technologies promise efficiency and cost savings, recent litigation and regulatory activity underscore that
USTR Implements Tariffs in Section 301 Forced Labor Investigations
On July 23, 2026, the Office of the U.S. Trade Representative (USTR) announced in a Notice of Action its final action in the Section 301 investigation of 60 economies for “their failure to impose and effectively enforce a prohibition on
What the Latest Federal IDR Process Data Means for Self-Insured Group Health Plans
The Departments of Health and Human Services, Labor, and the Treasury (Departments) recently released the Federal Independent Dispute Resolution (IDR) public use files (PUF) and supplemental tables for the third and fourth quarters of 2025, and the numbers should get