Topic
Non-Discrimination
189 published works
Tax Controversy Report
IRS Proposes New Racial Nondiscrimination Rules for Tax-Exempt Private Schools: What Your School Needs to Know
By Adam Young
On September 4, 2026, the IRS and Treasury Department published proposed regulations (REG-119986-25) that would redefine the nondiscrimination standards every tax-exempt private school must meet under section 501(c)(3). If finalized,…
Beneficially Yours
Been Wanting to Learn More About Trump Accounts?
By Diane Dygert, Lisa Loesel, Caroline Pieper
Seyfarth Synopsis: The IRS has issued further guidance on Trump Accounts addressing employer contributions and eligible investments in which Trump Account funds may be invested. We discuss the new guidance in…
The Compensation Connection
IRS Issues Proposed Regulations on Employer-Sponsored Trump Account Programs: Key Employer Takeaways
The Internal Revenue Service (IRS) and Treasury Department have issued proposed regulations (REG-101355-26) outlining the requirements for making employer contributions to Trump Accounts under Code section 128. The guidance provides…
Consumer Financial Services Law Monitor
Federal Agencies Jointly Rescind 2022 Interagency Statement on Special Purpose Credit Programs
By Lori Sommerfield, Chris Willis, Taylor Gess, Lane Page
On August 25, seven federal agencies — the Federal Deposit Insurance Corporation, Office of the Comptroller of the Currency, Consumer Financial Protection Bureau (CFPB or Bureau), National Credit Union Administration, Department…
ERISA Litigation & Compliance
More Employer Trump Account Contribution Guidance: Treasury Answers the Cafeteria Plan Question and Sets the Rules for Nondiscrimination Testing
By Eric D. Slack, Kim Wilcoxon, Dominic DeMatties
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…
ERISA Litigation & Compliance
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…
Law School Policy Review & Kautilya Society
Right of Non-Discrimination in Promotion Under the RPwD Act, 2016: Challenging the Artificial Deprivation of Autonomy of Choice
Sae Gaidhane Source: New York City Civil Rights History Page Abstract: This piece critiques the jurisprudence concerning the right of non-discrimination in promotion under The Rights of Persons with Disabilities…
FCA Now
DOJ Doubles Down on Antidiscrimination FCA Claims, Identifies Problematic Practices
By Alex Hontos, Chris DeLong, Matthew Gillespie
Deputy Assistant Attorney General Brenna Jenny reaffirmed DOJ’s commitment to targeting employment practices at organizations that receive federal funding with the False Claims Act during the Federal Bar Association’s annual Qui…
Verfassungsblog
Winning by Losing
Up to now, religious communities in Germany could require religious affiliation as an occupational requirement for almost all kinds of employment. Following the CJEU’s intervention, the Federal Constitutional Court (FCC)…
Religion Clause
10th Circuit: Nondiscrimination Requirement Did Not Infringe 1st Amendment Rights of Catholic Preschools
In St. Mary Catholic Parish in Littleton v. Roy, (10th Cir., Sept. 30, 2025), the U.S. 10th Circuit Court of Appeals held that the nondiscrimination requirements of Colorado's Universal Preschool Program…