In this episode of Employee Benefits and Executive Compensation: Preparing for 2027, Troutman Pepper Locke attorneys Lynne Wakefield and Heather Heath Ryan explore the rapidly evolving health and welfare plan landscape and what plan sponsors and fiduciaries need to
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Employee Benefits and Executive Compensation: Preparing for 2027 — Retirement Plan Developments
In this episode of Employee Benefits and Executive Compensation: Preparing for 2027, Troutman Pepper Locke attorneys Emily Zimmer and Constance Brewster discuss key retirement plan developments plan sponsors and fiduciaries should have on their radar heading into 2027. Topics
IRS Proposed Regulations Provide Initial Guidance for Employers Offering Trump Account Benefits to Employees
What Did the IRS Propose?
On August 11, 2026, the Internal Revenue Service (IRS) published a notice of proposed rulemaking (REG-101355-26) implementing new Internal Revenue Code (IRC) section 128, which governs employer contributions to Trump accounts.[1] The proposed regulations
Employee Benefits and Executive Compensation: Preparing for 2027 — Trump Accounts
In this episode of Employee Benefits and Executive Compensation: Preparing for 2027, Jim Earle and Jeff Banish, attorneys in Troutman Pepper Locke’s Employee Benefits + Executive Compensation practice, break down Trump accounts, a new type of individual retirement account
IRS Extends Comment Period on Key Retirement Plan Correction Forms – Don’t Miss Your Window
The IRS has extended the public comment period on its Employee Plans Compliance Resolution System (EPCRS) information collection through September 25, 2026. The extension provides plan sponsors, benefit administrators, and practitioners additional time to weigh in on an important correction
Beyond BMI: Workplace Bias and Weight-Loss Drugs
In this episode of Hiring to Firing, hosts Tracey Diamond and Emily Schifter examine the evolving issue of weight discrimination in the workplace. Joined by Lynne Wakefield, a partner in Troutman Pepper Locke’s Employee Benefits and Executive Compensation practice
The USPS Postmark Rule: What HR and Benefits Teams Need to Know
We have all been there. Whether it involves a birthday or a business meeting, everyone knows the feeling of scrambling to remember an important date. In the world of benefit plan notices, dates matter too. The small date imprinted in
Alternative Assets in 401(k) Plans — A Proposed DOL Safe Harbor
Key Points
- The DOL has proposed regulations intended to clarify and expand prior regulations addressing ERISA’s fiduciary duty of prudence for the selection of directed investment alternatives (DIAs) in participant-directed defined contribution plans (such as 401(k) plans).
- The proposed regulations
Proposed SEC Rules Would Lighten Executive Compensation Disclosure Load for Many Public Companies
On May 19, 2026, the Securities and Exchange Commission (SEC) proposed rule amendments that would significantly simplify executive compensation disclosure requirements for many public companies. The proposed rules would split public companies into large accelerated filers and non-accelerated filers. Non-accelerated
Supreme Court Expands Flexibility for Multiemployer Plans in Setting Withdrawal Liability Assumptions
Key Points
- The Supreme Court held in M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund that MEPPs may adopt actuarial assumptions after the measurement date when calculating withdrawal liability.
- The decision allows MEPP