The Employee Benefits Security Administration’s (EBSA) April 2026 Field Assistance Bulletin marks a pivotal change in Department of Labor enforcement for ESOPs. The new guiding principles and enforcement priorities are designed to curb aggressive, unpredictable actions by the DOL, especially
Spotlight on Benefits
Spotlight on Benefits, published by Faegre Drinker Biddle & Reath, focuses on developments and issues related to employee benefits and executive compensation under ERISA and related laws. The blog covers topics such as retirement plan limits and adjustments, regulatory updates including IRS rules and SECURE Act provisions, state-level paid family leave programs and their impact on benefit plans, and judicial interpretations of ERISA remedies. It provides analysis of legislative and regulatory changes affecting defined contribution and defined benefit plans, compliance considerations for plan sponsors, and recent court decisions shaping fiduciary duties and equitable relief under ERISA.
Latest from Spotlight on Benefits - Page 2
DOL Proposes New PBM Fee Disclosure Rules
On January 30, 2026, the Department of Labor (DOL) published proposed regulations that would require pharmacy benefit managers (PBMs) to disclose direct and indirect compensation that PBMs (and their affiliates, agents, and subcontractors) receive in connection with providing pharmacy benefit…
Roth Catch-Up Rules for Rehires: What Employers Need to Know Under the Final Regulations
The Roth Catch-Up Contribution Requirement and a Statutory Merger
Updated Guidance: Minnesota Paid Family Leave and Defined Contribution Plan Compensation
In IRS Notice 2026-6, the IRS issued a one-year extension of the tax treatment of medical benefits received by an employee through a paid family leave program (PFL). Minnesota has implemented the one-year extension and will not be treating…
ERISA Moments Ep. 32: Headlines vs. Reality: Here’s What the Executive Order on Alternative Assets in DC Plans Actually Says
IRS Announces 2026 Retirement Plan Limits
The Internal Revenue Service (IRS) recently announced the 2026 cost-of-living adjustments to various benefit and contribution limits applicable to retirement plans. The IRS modestly increased the applicable limits for 2026. The following limits apply to retirement plans in 2026:
- The
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Minnesota Paid Family Leave and Defined Contribution Plan Compensation
IRS Issues Final Roth Catch-up Rules and What You Need to Know
On September 16, 2025, the Internal Revenue Service (IRS) published final rules on the Roth catch-up contribution requirements of SECURE 2.0 Act (Final Rules). Many of the requirements from the proposed rules are retained, although there have been some changes…