Every few years, promoters resurface with new “double dip” health plan products promising employees more take‑home pay and employers big employment‑tax savings. The pitch is familiar: employees pay large pre‑tax “premiums” through a cafeteria plan, then receive substantial, “tax‑free” payments
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
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
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 (“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
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
In less than three months, two federal courts of appeals have held that ERISA’s actuarial-equivalence requirement mandates reasonable actuarial assumptions, rather than assumptions that simply produce mathematically equivalent optional forms of benefits to the default form of payment. In Reichert
DOL’s guidance gives employers room to fund or facilitate Trump Account contributions without creating an ERISA plan.
When Congress created Trump accounts under the One Big Beautiful Bill Act, one of the questions employers quickly focused on is whether providing
The Departments of Health and Human Services, Labor, and the Treasury, as well as the Office of Personnel Management (Departments) recently finalized the Independent Dispute Resolution (IDR) Operations rule under the No Surprises Act (NSA). Although many self-funded group health
