On October 15, 2026, the Retire Through Ownership Act (S. 2403) (“the Act”) was signed into law. The Act amends the Employee Retirement Income Security Act of 1974 (ERISA) to clarify the definition of “adequate consideration” when an employee stock
ERISA Blog
The ERISA Blog, published by Tucker Ellis LLP, focuses on legal issues related to the Employee Retirement Income Security Act of 1974 (ERISA). It covers topics such as Employee Stock Ownership Plans (ESOPs), fiduciary duties and litigation involving 401(k) plans, regulatory developments including the Department of Labor's Fiduciary Rule, tax implications and cost of living adjustments for employee benefit plans, and compliance challenges related to employer shared responsibility under the Affordable Care Act. The blog analyzes court decisions, regulatory changes, and practical considerations for employers, plan fiduciaries, and participants in retirement and employee benefit plans.
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Latest from ERISA Blog
Supreme Court Permits Pension Funds to Calculate Withdrawal Liability Using Post-Measurement Date Discount Rate
By Peter Kusnic
M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund, No. 23-1209 (May 21, 2026)
Must a Multiemployer Pension Plan (MPP) calculate withdrawal liability for an exiting employer using the discount rate in effect “as of”…
Why an ESOP?
Several years ago, Employee Stock Ownership Plans (ESOPs) were the underused gems of the Employee Retirement Income Security Act of 1974 (ERISA). Today there are more than 6,500 vibrant companies with ESOPs in place, benefiting over 14 million employees and…
US Supreme Court Declines to Shut Door on Public Company ESOP Stock-Drop Claims – More Litigation to Follow
Many public companies offer their employees the option to own company stock in their 401(k) plans. But what happens when a company is aware of an issue that will cause the company’s stock price to drop, like the need to…
Cost of living adjustments to employee benefits limitations
This chart summarizes some key IRS employee benefit plan limitations for 2019 and prior years, for easy reference:
COLA
The post Cost of living adjustments to employee benefits limitations appeared first on Tucker Ellis LLP.
Is the Fiduciary Rule Dead?
On March 15, 2018, the Fifth Circuit Court of Appeals held that the Department of Labor’s revised definition of a “fiduciary” was invalid, and vacated the DOL’s “Conflict of Interest” regulations, commonly known as the “Fiduciary Rule.” Here’s the link…
IRS Letter 226J: what about the constitutional due process hurdles to collecting employer shared responsibility excise taxes?
Given the Trump Administration’s opposition to PPACA, it is surprising that the IRS appears to be running ahead with collecting employer shared responsibility excise taxes. How and when did the IRS clear the constitutional due process hurdles?
Recall, PPACA Section…
Cost of Living Adjustment to Employee Benefits Limitations
The IRS has announced cost of living adjustments to employee benefits limitations for 2018, including increasing the 401(k) elective deferral limit to $18,500 (plus $6,000 catch-up for those age 50 and older, plan permitting).
This chart summarizes some key limits:…
Recent Decisions Shine Light on Employer Liability for Data Breaches of Employee Personal Information
Two Pennsylvania courts have recently shined some light on this issue. In both cases, which involved large-scale data breaches affecting thousands of employees, the courts absolved the employers of any potential liability because either (1) they owed no duty in…
HIPAA Phase 2 Audits Are Here. Are You Ready?
These audits seek to enhance industry awareness of HIPAA compliance obligations and the information obtained will be used to develop OCR’s permanent audit program. All Covered Entities and Business Associates are eligible to be audited.
Employer-sponsored plans providing health care…