Employee Benefits » Employment Law Information Network https://www.elinfonet.com All Things Labor and Employment Law Mon, 08 Jun 2026 14:10:41 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 https://www.elinfonet.com/wp-content/uploads/2026/03/cropped-elin-icon-32x32.jpg Employee Benefits » Employment Law Information Network https://www.elinfonet.com 32 32 HHS Restructuring and New Enforcement Signal Increased Focus on Privacy, Security, and Health Plans https://www.elinfonet.com/hhs-restructuring-and-new-enforcement-signal-increased-focus-on-privacy-security-and-health-plans/ Sun, 07 Jun 2026 21:44:19 +0000 https://www.elinfonet.com/?p=177767 On May 18, 2026, the U.S. Department of Health and Human Services (HHS) announced the restructuring of its Office for Civil Rights (OCR) enforcement efforts, establishing a dedicated unit for privacy and security enforcement under the Health Insurance Portability and Accountability Act (HIPAA). The move, combined with a recent enforcement

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]]> Oh, Baby! Fertility Benefits Remain a Focus for Employers and Regulators https://www.elinfonet.com/oh-baby-fertility-benefits-remain-a-focus-for-employers-and-regulators/ Wed, 03 Jun 2026 17:28:15 +0000 https://www.elinfonet.com/?p=176965 The Departments of Labor, Treasury, and Health and Human Services (Departments) issued a proposed rule that could significantly reshape how employers offer fertility benefits. The proposal would give employers another pathway to offer fertility benefits without embedding those benefits directly in the employer’s major medical plan. The proposal reflects growing employer interest in fertility benefits…

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]]> What Employers Need to Know About Pension Fund Withdrawal Liability After M & K Employee Solutions v. Trustees of the IAM National Pension Fund https://www.elinfonet.com/what-employers-need-to-know-about-pension-fund-withdrawal-liability-after-m-k-employee-solutions-v-trustees-of-the-iam-national-pension-fund/ Mon, 01 Jun 2026 17:41:24 +0000 https://www.elinfonet.com/?p=176221 What Employers Need to Know About Pension Fund Withdrawal Liability After M & K Employee Solutions v. Trustees of the IAM National Pension Fund On May 21, 2026, the U.S. Supreme Court held that when an employer withdraws from an underfunded multiemployer pension fund, the fund’s actuary is not required

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]]> ERISA Withdrawal Liability: SCOTUS Decision on Narrow Issue Upholds Retroactive Assumption Changes https://www.elinfonet.com/erisa-withdrawal-liability-scotus-decision-on-narrow-issue-upholds-retroactive-assumption-changes/ Tue, 26 May 2026 15:36:52 +0000 https://www.elinfonet.com/?p=174101 TakeawaysResolving a circuit split, the U.S. Supreme Court in M & K Employee Solutions held that actuarial assumptions used to calculate withdrawal liability may be selected after the measurement date.The Court reasoned that actuarial assumptions are forward-looking “predictive judgments,” and ERISA does not impose a deadline requiring them to be set before the measurement date.The […]

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]]> SCOTUS Sides With Pension Fund in Withdrawal Liability Calculation Dispute https://www.elinfonet.com/scotus-sides-with-pension-fund-in-withdrawal-liability-calculation-dispute/ Thu, 21 May 2026 21:38:14 +0000 https://www.elinfonet.com/?p=172982 On May 21, 2026, the Supreme Court of the United States, resolving a circuit court split, ruled in favor of a multiemployer pension fund, finding that plan actuaries calculating withdrawal liability can apply actuarial assumptions in effect after the measurement date.

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]]> Proposed Rule Aims to Expand Fertility Benefits https://www.elinfonet.com/proposed-rule-aims-to-expand-fertility-benefits/ Mon, 18 May 2026 16:44:47 +0000 https://www.elinfonet.com/?p=172358 Employers would have the option in 2027 to offer fertility benefits as a limited excepted benefit, exempt from many of the Employee Retirement Income Security Act (ERISA) rules that apply to health plans, under proposed regulations issued on May 10, 2026.

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]]> DOL Issues Enforcement Guidance for Pension Benefit Statements https://www.elinfonet.com/dol-issues-enforcement-guidance-for-pension-benefit-statements/ Mon, 18 May 2026 13:56:00 +0000 https://www.elinfonet.com/?p=172306 On May 12, 2026, the U.S. Department of Labor (DOL)’s Employee Benefits Security Administration (EBSA) issued Field Assistance Bulletin (FAB) No. 2026-02 addressing its temporary enforcement policy regarding pension benefit statements under Section 105(a)(2)(E) of the Employee Retirement Income Security Act (ERISA).

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]]> IRS Guidance Section 127 Education Assistance Programs: 2024 vs. 2026 https://www.elinfonet.com/irs-guidance-section-127-education-assistance-programs-2024-vs-2026/ Sun, 03 May 2026 14:40:01 +0000 https://www.elinfonet.com/?p=169634 In April 2026, the IRS released updated FAQ (FS-2026-10) that supersedes the prior 2024 FAQ (FS-2024-22) addressing Section 127 educational assistance programs. While the core statutory framework remains largely unchanged, the updated guidance reflects both amendments made by the One Big Beautiful Bill Act (OBBBA) and additional IRS clarifications that may influence how employers evaluate…

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]]> IRS Clarifies Tax-Free Educational Assistance Cap to Adjust With Inflation Beginning in 2027 https://www.elinfonet.com/irs-clarifies-tax-free-educational-assistance-cap-to-adjust-with-inflation-beginning-in-2027/ Tue, 28 Apr 2026 21:07:16 +0000 https://www.elinfonet.com/?p=169116 On April 20, 2026, the Internal Revenue Service (IRS) issued new guidance on changes made by the 2025 One Big Beautiful Bill Act (OBBBA) to educational assistance programs under Section 127 of the Internal Revenue Code, notably reflecting that the tax exclusion for educational assistance programs will adjust based on

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]]> OCR Announces HIPAA Enforcement Action Against Self-Funded Group Health Plan https://www.elinfonet.com/ocr-announces-hipaa-enforcement-action-against-self-funded-group-health-plan/ Mon, 27 Apr 2026 12:23:13 +0000 https://www.elinfonet.com/?p=168778 The U.S. Department of Health and Human Services (HHS) Office for Civil Rights (OCR) recently announced a HIPAA enforcement action against an employer-sponsored group health plan. The action resulted in a payment to HHS of $245,000 and a two-year corrective action plan. While HIPAA enforcement is common in the healthcare sector, actions directly against employer-sponsored…

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]]> New DOL Guidance Raises Legal Risk of ESG Investments https://www.elinfonet.com/new-dol-guidance-raises-legal-risk-of-esg-investments/ Sun, 19 Apr 2026 14:43:54 +0000 https://www.elinfonet.com/?p=167318 On April 1, 2026, the U.S. Department of Labor (DOL) published a technical release indicating that proxy advisory firms may meet the definition of an investment fiduciary and fall subject to the Employee Retirement Income Security Act (ERISA).

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]]> IRS Issues Final Regulations for ‘No Tax on Tips’ Occupations https://www.elinfonet.com/irs-issues-final-regulations-for-no-tax-on-tips-occupations/ Sun, 12 Apr 2026 06:07:12 +0000 https://www.elinfonet.com/?p=166209 On April 10, 2026, the Internal Revenue Service (IRS) and U.S. Department of the Treasury unveiled a new final rule implementing the “No Tax on Tips” provision of the 2025 One Big Beautiful Bill Act (OBBBA), allowing eligible taxpayers in more than seventy occupations to claim “qualified tips” as a

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]]> Proposed Rule Seeks to Clarify Fiduciary Duties in Investment Plan Decisions Subject to ERISA, but Risks Remain https://www.elinfonet.com/proposed-rule-seeks-to-clarify-fiduciary-duties-in-investment-plan-decisions-subject-to-erisa-but-risks-remain/ Tue, 07 Apr 2026 17:19:28 +0000 https://www.elinfonet.com/?p=165317 Proposed Rule Seeks to Clarify Fiduciary Duties in Investment Plan Decisions Subject to ERISA, but Risks Remain The Department of Labor (DOL) recently released proposed regulations regarding the investment of assets of an employee benefit plan governed by the Employee Retirement Income Security Act (ERISA) and the plan fiduciary’s duties

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]]> National Employee Benefits Day – a Reflection on What to Expect This Year https://www.elinfonet.com/national-employee-benefits-day-a-reflection-on-what-to-expect-this-year/ Mon, 06 Apr 2026 20:33:58 +0000 https://www.elinfonet.com/?p=165183 Each April, National Employee Benefits Day provides an opportunity to reflect on the rapidly shifting landscape of employer‑sponsored benefits. From implementing new tax laws, a flurry of executive orders with implications for both retirement and welfare plans, updated agency guidance, increased litigation and enforcement activity, and updates to longstanding requirements, plan fiduciaries have a great…

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]]> DOL Unveils Proposed Rule to Remove Restrictions on Alternative Investments in 401(k) Plans https://www.elinfonet.com/dol-unveils-proposed-rule-to-remove-restrictions-on-alternative-investments-in-401k-plans/ Mon, 30 Mar 2026 21:14:25 +0000 https://www.elinfonet.com/?p=164081 On March 30, 2026, the U.S. Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA) issued a notice of proposed rulemaking (NPRM) designed to reduce the regulatory risk if permitted investment options in 401(k) retirement plans include nontraditional investments such as private equity and cryptocurrency.

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