The Tax Implications of Fringe Benefits: Everything You Need To Know For All Municipal and School Officials - Marcia Wagner, presenter, The Institute for Professional Development, Aug 12, 2026 -...
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Chambers USA Recognizes The Wagner Law Group and Attorneys Harold Ashner, Eric Keller, Andrew Oringer, Roberta Casper Watson and Stephen Wilkes
Chambers USA Recognizes The Wagner Law Group and Attorneys Harold Ashner, Eric Keller, Andrew Oringer, Roberta Casper Watson and Stephen Wilkes - EIN Presswire, June 5, 2026 (PDF)
Supreme Court Decision on Multiemployer Plan Valuation May Increase Withdrawal Liability Assessments
By Israel Goldowitz Withdrawn employers have always sought to minimize withdrawal liability, while multiemployer plans have sought to maximize it. The Pension Benefit Guaranty Corporation (PBGC) has...
IRS Announces 2027 HSA, HDHP and HRA Limits
By Ari Sonneberg The Internal Revenue Service has announced the 2027 calendar year dollar limits for health savings account (“HSA”) contributions, the minimum deductible amounts, and the maximum...
Schwab Clarifies That its Mass Proliferation of ‘Wealth’ Offices Nationally is Way to Generate ‘Connectivity’
Schwab Clarifies That its Mass Proliferation of 'Wealth' Offices Nationally is Way to Generate 'Connectivity' - Ari Sonneberg, RIABiz, June 1, 2026 (PDF)
Cuts To Benefits Come With Risks For Employers, Attys Say
Cuts To Benefits Come With Risks For Employers, Attys Say - Andrew Oringer, Law360, May 29, 2026 (PDF)
Washington, D.C. Office Benefits Bulletin Newsletter
Our periodic Washington D.C. newsletter highlights the expertise of our Wagner Law Group attorneys analyzing legislative, regulatory and other cutting-edge benefits issues arising from activity in...
‘Withdrawal Liability’ May Rise After Supreme Court Decision
‘Withdrawal Liability’ May Rise After Supreme Court Decision - Marcia Wagner, SHRM, May 21, 2026 (PDF)
The Wagner Law Group Welcomes Jason Lindquist as Chief Financial Officer
We are delighted to announce that Jason Lindquist has joined our firm as Chief Financial Officer. Jason’s exceptional financial acumen, strategic leadership, and operational expertise make him an...
AI Enters ERISA’s Document-Heavy World, Promising Benefits and Revealing Risks
AI Enters ERISA’s Document-Heavy World, Promising Benefits and Revealing Risks – Marcia Wagner, PLANSPONSOR, May 18, 2026 (PDF)
What’s at the Top of Tom Clark’s Regulatory Watchlist? PSCA National
What’s at the Top of Tom Clark's Regulatory Watchlist? PSCA National - Thomas Clark, Jr., National Association of Plan Advisors (NAPA), May 8, 2026 (PDF)
HIPAA Best Practices for HR: Ensuring Confidentiality of Medical Information
HIPAA Best Practices for HR: Ensuring Confidentiality of Medical Information – Marcia Wagner, Presenter, National Business Institute (NBI) North Dakota Human Resource Law Boot Camp, May 12, 2026 –...
Keeping Your Retirement Savings Clear of the Government’s Thumb
Keeping Your Retirement Savings Clear of the Government’s Thumb - Marcia Wagner, Advisor Perspectives, May 5, 2025 (PDF)
LTD Benefit Denial Appropriate Where Process Resolved Structural Conflict Of Interest
The Ninth Circuit Court of Appeals, in Wallace v. Hartford Life, has upheld a lower court’s determination that a Long-Term Disability (“LTD”) plan’s benefit denial was appropriate despite a clear...
IRS Issues Updated FAQs on Code Section 127 Educational Assistance Programs
The IRS has issued updated frequently asked questions (“FAQs”) regarding educational assistance programs under Internal Revenue Code (“Code”) Section 127. The revised FAQs implement certain changes...
CMS Regulations Exempt HRAs from Medicare Part D Notice Requirements
The Centers for Medicare and Medicaid Services (“CMS”) has issued final regulations relieving account-based plans, including health reimbursement arrangements (“HRAs”) and Individual Coverage HRAs...
Retirement Plan AI Spurs Evolving Risks for Employer Sponsors
Retirement Plan AI Spurs Evolving Risks for Employer Sponsors - Marcia Wagner, Bloomberg, April 20, 2026 (PDF)
Advisors on the Hook: ERISA Panel Says Burden of Proposed Rule Falls Squarely on Plan Advisors
Advisors on the Hook: ERISA Panel Says Burden of Proposed Rule Falls Squarely on Plan Advisors - Marcia Wagner, National Association of Plan Advisors (NAPA), April 20, 2026 (PDF)
Beyond ‘Set It and Forget It:’ Advisors on Winning New Business at the Participant Level
Beyond 'Set It and Forget It:' Advisors on Winning New Business at the Participant Level - Thomas Clark, Jr., National Association of Plan Advisors (NAPA), April 19, 2026 (PDF)
States’ Efforts to Rein in PBMs Hit a Legal Roadblock
States' Efforts to Rein in PBMs Hit a Legal Roadblock - Marcia Wagner, Axios, April 15, 2026 (PDF)
Easter Egg Hunts Fuel Homeowner’s Averse Possession Claim
Easter Egg Hunts Fuel Homeowner’s Averse Possession Claim - Denise Chicoine, Massachusetts Lawyers Weekly, April 16, 2026 (PDF)
From Capitol Hill to Cigar City: NAPA Summit Roars Into Tampa
From Capitol Hill to Cigar City: NAPA Summit Roars Into Tampa - Marcia Wagner, National Association of Plan Advisors (NAPA), April 14, 2026 (PDF)
Department of Labor Proposes New Fiduciary Safe Harbor for Investment Selection in Defined Contribution Plans
By Barry Salkin, Andrew Oringer, Stephen Wilkes and Ari Sonneberg Yesterday, March 31, 2026, the U.S. Department of Labor (the “DOL”) issued a proposed regulation (the “Proposed Regulation”) under...
Court Favors Employee in Determining Extent of LTD Plan Reimbursement
In Ehrlich v. Hartford Life & Accident Ins. Co., the U.S. District Court for the Northern District of California has ruled that when the administrator of a long-term disability (“LTD”) plan...
DOL’s Push to Curb 401(k) Suits Could Face Court Challenges
DOL's Push to Curb 401(k) Suits Could Face Court Challenges - Andrew Oringer, Law360, March 31, 2026 (PDF)
Initial Guidance Regarding Trump Accounts
Initial Guidance Regarding Trump Accounts - Marcia Wagner and Jon C. Schultze, 401(k) Advisor, March, 2026
A Retirement Saver Protection Rule Has Died — for the Second Time. What it Means for Investors
A Retirement Saver Protection Rule Has Died — for the Second Time. What it Means for Investors - Andrew Oringer, CNBC, March 30, 2026 (PDF)
401(k) Alternative Asset Rule Proposed by Labor Department
401(k) Alternative Asset Rule Proposed by Labor Department - Andrew Oringer, CNBC, March 30, 2026 (PDF)
Should You Plan to Address “Plan Assets” Questions Under ERISA?
A recent judicial decision from the U.S. Court of Appeals for the Second Circuit, decided yesterday, March 26, 2026, shows the importance of the “plan assets” analysis under the Employee Retirement...
How Retirement Fiduciaries Can Help Health Plan Fiduciaries
How Retirement Fiduciaries Can Help Health Plan Fiduciaries - Andrew Oringer, planadviser, March 27, 2026 (PDF)
Fintech Friday: How Ted Benna Is ‘Growing’ Participant Engagement
Fintech Friday: How Ted Benna Is ‘Growing’ Participant Engagement - Marcia Wagner, National Association of Plan Advisors, March 26, 202 (PDF)
Massachusetts Wage & Hour Issues: Traps for the Unwary
Webinar: Massachusetts Wage & Hour Issues: Traps for the Unwary - Katherine Brustowicz and Denise Chicoine The Wagner Law Group, free webinar, April 29, 2026, 12:00 - 12:45 PM (EDT) - Click here...
ERISA’s Five-Part Test Defining Investment-Advice Fiduciary Formally Reinstated by the Department of Labor
By Barry Salkin While it may have been simply a formality once the U.S. Department of Labor (DOL) advised the Court of Appeals for the Fifth Circuit that it was withdrawing its appeal of two Texas...
Employer May Terminate Health Care Coverage When Employee is on FMLA Leave
In Kliskey v Making Opportunity Count, Inc., the U.S. District Court for the District of Massachusetts ruled that an employee could not show illegal retaliation or interference under the Family and...
Appeals Court Reverses Judge’s Interpretation of LTD Policy
Appeals Court Reverses Judge’s Interpretation of LTD Policy - Johanna Matloff, Massachusetts Lawyers Weekly, March 18, 2026 (PDF)
Appeals Court Ruling Upends Path for ERISA Class Actions
Appeals Court Ruling Upends Path for ERISA Class Actions - Andrew Oringer, PLANSPONSOR, March 17, 2026 (PDF)
Dead Yet! – The NeverEnding Story of the Amended Fiduciary Rule Has Ended . . . for Now
by Andrew Oringer In prior Alerts, we have chronicled in some detail recent developments relating to the so-called Amended Fiduciary Rule under the Employee Retirement Income Security Act of 1974...
Wealthfront CEO Disgorges his Mortgage Broker About a Month After the ‘Textbook Conflict’ Came to Light
Wealthfront CEO Disgorges his Mortgage Broker About a Month After the 'Textbook Conflict' Came to Light - Ari Sonneberg, RIABiz, March 16, 2026 (PDF)
4th Circ. Genworth Ruling Raises Bar For ERISA Class Actions
4th Circ. Genworth Ruling Raises Bar For ERISA Class Actions - Andrew Oringer, Law360, March 13, 2026 (PDF)
No Harm, No COBRA Penalty
In Rochelle v. City of Atlanta, the U.S. Court of Appeals for the Eleventh Circuit upheld a lower court’s decision that a terminated employee was not eligible to receive penalties for a COBRA notice...
A Cushman Climate-Risk Lawsuit Reveals the ESG Debate’s New Fault Line
A Cushman Climate-Risk Lawsuit Reveals the ESG Debate’s New Fault Line - Marcia Wagner, Pensions & Investments, March 11, 2026 (PDF)
Exxon Cements Texas As Delaware’s Emerging Rival
Exxon Cements Texas As Delaware's Emerging Rival - Andrew Oringer, Law360, March 11, 2026 (PDF)
Planning for Family Leave? Read the Fine Print
Planning for Family Leave? Read the Fine Print - David Gabor and Katherine Brustowicz, Rethinking65, March 10, 2026 (PDF)
Can AI Turn the Attorney-Client Privilege into a Hallucination?
By Denise Chicoine and Andrew Oringer It has become axiomatic to say that artificial intelligence (AI) is everywhere. As the world is changing, the bar organizations and associations that have an...
DOL Announces Revised Enforcement Priorities
The Department of Labor (“DOL”) has announced the overhaul of its national enforcement projects for fiscal year 2026. DOL’s national enforcement projects highlight “where it will focus its...
2026 Fiduciary Issues Affecting Financial Advisers
2026 Fiduciary Issues Affecting Financial Advisers - Marcia Wagner, presenter, The Financial Planning Association FPA SHIFT™ conference, La Jolla, CA, April 22, 2026 - Click here for details
The Wagner Law Group Retiree Medical Trust Annual Meeting
The Wagner Law Group Retiree Medical Trust Annual Meeting - Shana Saichek and Linda Stuessi, March 5 - 7, 2026. Scottsdale AZ
With Schwab’s New $5-per-RIA-Client Trading Fees Set to Activate Tuesday, Michael Kitces Calls it a ‘Walking-Back’ of Chuck’s 2019, Zero-Commission Pledge
With Schwab's New $5-per-RIA-Client Trading Fees Set to Activate Tuesday, Michael Kitces Calls it a 'Walking-Back' of Chuck's 2019, Zero-Commission Pledge - Ari Sonneberg, RIABiz, February 27, 2026...
President Trump Announces New Federal Matching Retirement Program
During his February 24th State of the Union address, President Donald Trump announced a new federal initiative aimed at expanding retirement plan access for the approximately 50 million Americans...
4 Questions About Trump’s Retirement Savings Pitch
4 Questions About Trump's Retirement Savings Pitch - Andrew Oringer, LAW360, February 26, 2025 (PDF)
4 Questions About Trump’s Retirement Savings Pitch – Law360
4 Questions About Trump's Retirement Savings Pitch - Law360 - Andrew Oringer, Law360, February 25, 2026 (PDF)
Pharmacy Benefit Manager Contracting for Fully Insured and Self-Funded Group Plans
Pharmacy Benefit Manager Contracting for Fully Insured and Self-Funded Group Plans - Stephen Wilkes, panelist, BARBRI CLE webinar, April 30, 2026, 1:00 - 2:30 PM (EDT) - Click here for details and...
Court Rejects FMLA Claims Because Employee “Would Have Been Terminated Anyway”
In Wilkie v. Outokumpo USA, the Court of Appeals for the Eleventh Circuit ruled that an employer can defend itself again claims of Family and Medical Leave Act (“FMLA”) violations by demonstrating...
The Wagner Law Group’s Washington, D.C. Office Benefits Bulletin Newsletter
Our periodic Washington D.C. newsletter highlights the expertise of our Wagner Law Group attorneys analyzing legislative, regulatory and other cutting-edge benefits issues arising from activity in...
Proposed PBM Fee Disclosure Regulations – A Major Gamechanger
By Stephen Wilkes, Camille Castro and Roberta Casper Watson On January 30, 2026, the Department of Labor (the “DOL”) issued a proposed rule, “Improving Transparency into Pharmacy Benefit Manager Fee...
Updated United States Postal Service Rules May Affect Employee Benefits Filings
By Barry Salkin and Jon Schultze The United States Postal Service (“USPS”) recently made a regulatory change that impacts when a piece of mail is considered to have been accepted by the USPS. This...
Merrill Lynch Files Motion that Berates ‘Dynasty’ for ‘Reneging’ on Arbitration
Merrill Lynch Files Motion that Berates 'Dynasty' for 'Reneging' on Arbitration - Ari Sonneberg, RIABiz, February 17, 2026 (PDF)
The EEOC Pulled its Harassment Guidance. Now What?
The EEOC Pulled its Harassment Guidance. Now What? - Katherine Brustowicz and David Gabor, panelists, The Wagner Law Group complimentary webinar, March 11, 2026, 12:00 PM - 12:45 PM (EDT) - Click...
2027 ACA Out-of-Pocket Limits Announced
Health and Human Services (“HHS”) has announced the maximum out-of-pocket (“OOP”) limits that will apply to non-grandfathered plans for plan years beginning in 2027. The OOP limits are based on...
Why 1 Law Firm Picked a PEP
Why 1 Law Firm Picked a PEP - Marcia Wagner, PLANSPONSOR, February 2, 2026 (PDF)
Court Affirms Insurer’s LTD Benefit Denial
In Hans v. Unum, the U.S. District Court for the Eastern District of Pennsylvania has ruled that the court cannot substitute its judgment to for an insurer’s comprehensive and reasoned benefits...
A Playbook on the IRS’s Final Regulations on the Roth Catch-Up Contribution Requirement under the SECURE 2.0 Act
A Playbook on the IRS’s Final Regulations on the Roth Catch-Up Contribution Requirement under the SECURE 2.0 Act - Marcia Wagner, Jon C. Schultze and Barry L. Salkin, 401(k) Advisor, January, 2026
From Automation to Personalization: How AI Will Redefine Retirement Plans by 2030
From Automation to Personalization: How AI Will Redefine Retirement Plans by 2030 - Marcia Wagner, National Association of Plan Advisors, January 27, 205 (PDF)
Roberta Casper Watson Recognized in Tampa Magazine’s 2026 Top Lawyers List
Roberta Casper Watson Recognized in Tampa Magazine’s 2026 Top Lawyers List - The Wagner Law Group Press Release, January 26, 2026 (PDF)
Proposed Regulations Would Exempt HRAs from Medicare Part D Notice Requirements
The Centers for Medicare and Medicaid Services (“CMS”) has issued proposed regulations that would relieve health reimbursement arrangements (“HRAs”), including Individual Coverage HRAs (“ICHRAs”),...
Beyond the Plan: Maximizing the Participant Relationship to Win New Business
Beyond the Plan: Maximizing the Participant Relationship to Win New Business - Thomas Clark, Jr., panelist, National Association of Plan Advisors 2026 401(k) Summit, Tampa, FL, April 19 – 21, 2026 –...
Major ERISA Reform Bill Moves Forward
By Ari Sonneberg and Barry Salkin The U.S. House of Representatives has passed the Protecting Prudent Investment of Retirement Savings Act (H.R. 2988), which proposes substantial amendments to the...
Initial Guidance Regarding Trump Accounts
Jon Schultze focuses on Employee Benefits and...
Lawyers, Funds & Money: ERISA Litigation Applied to Your Practice
Lawyers, Funds & Money: ERISA Litigation Applied to Your Practice - Marcia Wagner, panelist, National Association of Plan Advisors 2026 401(k) Summit, Tampa, FL, April 19 - 21, 2026 - Click here...
FMLA Leave May Be Used for Travel Time to Medical Appointments
In Advisory Opinion FMLA2026-2 (“Advisory Opinion”), the Department of Labor (“DOL”) has said that employees may use leave under the Family and Medical Leave Act (“FMLA”) for time spent traveling to...
Dream Team: Critical Litigation Lessons from Top ERISA Attorneys
Dream Team: Critical Litigation Lessons from Top ERISA Attorneys - Marcia Wagner, National Association of Pension Advisors, January 13, 2026 (PDF)
Wealthfront’s Shares Nosedive After Tepid Flows and ‘Stark’ Revelation that its CEO Owns the Bank at Heart of Robo-Advisor’s Mortgage Future
Wealthfront's Shares Nosedive After Tepid Flows and 'Stark' Revelation that its CEO Owns the Bank at Heart of Robo-Advisor's Mortgage Future - Ari Sonneberg, RIABiz, January 13, 2025 (PDF)
Transition Period for State Paid Family and Medical Leave Programs Extended
The IRS, in Notice 2026-6, has issued a one year extension of the transition period provided in Revenue Ruling 2025-4 for states and employers administering paid family and medical leave (“PFML”)...
Envestnet ‘Intentionally’ Destroyed Crucial Evidence, a Judge Has Ruled
Envestnet 'Intentionally' Destroyed Crucial Evidence, a Judge Has Ruled - Ari Sonneberg, RIABiz, January 5, 2026 (PDF)
Easter Egg Hunts Fuel Homeowner’s Adverse Possession Claim
Easter Egg Hunts Fuel Homeowner’s Adverse Possession Claim - Denise Chicoine, Massachusetts Lawyers Weekly, December 29, 2025 (PDF)
Bringing Alternatives to DC Plan Participants Tops 2026 Regulatory Priorities
Bringing Alternatives to DC Plan Participants Tops 2026 Regulatory Priorities - Andrew Oringer, Pensions & Investments, December 22, 2025 (PDF)
Alternative Investments in 401(k) Plans: Executive Order Implications and Key Fiduciary Considerations
Alternative Investments in 401(k) Plans: Executive Order Implications and Key Fiduciary Considerations - Stephen Wilkes, John Sohn and Camille Castro, The Wagner Law Group White Paper, December 18,...
IRS Provides Guidance on Changes to HSAs
The Internal Revenue Service has issued Notice 2026-5 which provides guidance in the form of Q&As on the changes to Health Savings Account (“HSA”) requirements under the One, Big, Beautiful Bill...
Tip Tip Hooray? – Have Proxy Advisors Hit a Tipping Point? Trump Administration Issues Executive Order on Proxy Advisors
by Andrew L. Oringer After years of handwringing by those opposed to the influence of proxy-advisory firms, are the storm clouds over those firms about to release a torrent? The most recent bolt of...
4 Big ERISA Litigation Developments From 2025’s 2nd Half
4 Big ERISA Litigation Developments From 2025's 2nd Half - Andrew Oringer, Law360, December 12, 2025 (PDF)
Court Reaffirms ERISA Preemption Criteria
The U.S. Court of Appeals for the Ninth Circuit, in Dedicato Treatment v. Aetna Life Insurance, has reaffirmed its criteria for ERISA preemption. Law. ERISA generally preempts “any and all state...
Court Finds Insurer’s Interpretation of Pre-existing Condition Limitation Unreasonable
The U.S. Court of Appeals for the Eleventh Circuit, in Johnson v Reliance Standard, overruled an insurer’s interpretation of its own preexisting condition exclusion, stating that the interpretation...
Employee Benefits Complaint vs. Johnson & Johnson Dismissed for Second Time
Employee Benefits Complaint vs. Johnson & Johnson Dismissed for Second Time - Andrew Oringer, PLANSPONSOR, December 5, 2025 (PDF)
Duress
Duress - Barry Salkin, Wolters Kluwer Benefits Law Journal, Winter 2025, Vol. 38, No. 4
Pontera’s Last-Bid Gambit to Turn Fidelity Credential-Sharing Ban Into an ‘Investor Rights Issue,’ Falls Flat
Pontera's Last-Bid Gambit to Turn Fidelity Credential-Sharing Ban Into an 'Investor Rights Issue,' Falls Flat - Ari Sonneberg, RIABiz, December 1, 2025 (PDF)
Employer Must Investigate Possible FMLA Leave Request
In James v. FedEx Freight, the U.S. Court of Appeals for the Eleventh Circuit ruled that a jury must decide whether an employer received sufficient information from an employee to be required to...
Dead Yet? – The NeverEnding Story of the Amended Fiduciary Rule May Just Have Ended
By Andrew Oringer In prior Alerts, we have chronicled in some detail recent developments relating to the so-called Amended Fiduciary Rule under the Employee Retirement Income Security Act of 1974...
Consumer Choice v. DOL
Consumer Choice v. DOL
Woman-Owned Employee Benefits Law Firm of the Year – USA
2025 Woman-Owned Employee Benefits Law Firm of the Year - USA - The Wagner Law Group, IE 100 Magazine, Autumn/Winter 2025 (PDF)
Overcoming Hiring and Firing Obstacles
Overcoming Hiring and Firing Obstacles - Katherine Brustowicz, presenter, National Business Institute's Advanced Human Resources Law webinar, December 17, 2025, 10:00 AM - 5:00 PM (EST) - Click here...
Tackling Executive Employment Arrangements and Compensation Issues With Finesse
Tackling Executive Employment Arrangements and Compensation Issues With Finesse - Marcia Wagner, presenter, National Business Institute's Advanced Human Resources Law webinar, December 17, 2025,...
Fidelity Unit Warns of ‘Massive Outages Across Major Fidelity Platforms,’ in New Lawsuit
Fidelity Unit Warns of 'Massive Outages Across Major Fidelity Platforms,' in New Lawsuit - Ari Sonneberg, RIABiz, November 17, 2025 (PDF)
Employer Avoids COBRA Penalties By Documenting Notification Procedures
In Casillas-Guardiola v. Bayer Puerto Rico, the U.S. District Court for the District of Puerto Rico ruled that a terminated employee who claimed she did not receive a COBRA election notice was not...
IRS Announces 2026 Cost-of-Living Adjustments Affecting Retirement Plans
The Internal Revenue Service announced cost-of-living adjustments affecting certain dollar limitations for pension plans and other retirement-related limitations for 2025 in Notice 2025-67. The...
Nation’s Top Employee Benefits Lawyers Organization Holds Celebratory Dinner
Nation's Top Employee Benefits Lawyers Organization Holds Celebratory Dinner - The Wagner Law Group Press Release, November 10,2025 (PDF)
IRS Announces 2026 PCORI Fee
IRS has released Notice 2025-61, which provides the “applicable dollar amount” for the Patient-Centered Outcomes Research Institute (“PCORI”) fee for plan years that end on or after October 1, 2025,...
Court Explains Standards for Waiver of ERISA Rights
The U.S. Court of Appeals for the Second Circuit ruled, in Schuyler v. Sun Life Assurance Company of Canada, that an insurer failed to demonstrate that a long-term disability (“LTD”) plan...
Alts May Be Headed to DC Plans—But Experts Urge Caution Before a Big Move
Alts May Be Headed to DC Plans—But Experts Urge Caution Before a Big Move - Marcia Wagner, PLANSPONSOR, October 31, 2025 (PDF)
DOL Issues Guidance to Encourage Small Employers to Participate in Pooled Employer Plans (PEPs)
DOL Issues Guidance to Encourage Small Employers to Participate in Pooled Employer Plans (PEPs) - Marcia Wagner, Camille Castro, Barry L. Salkin and Stephen P. Wilkes, 401(k) Advisor, October, 2025
Roth Catch-Up ‘Playbook’ Can Guide Advisers Through Compliance
Roth Catch-Up ‘Playbook’ Can Guide Advisers Through Compliance - Barry Salkin and Jon Schultze, planadviser, October 29, 2025 (PDF)
Employer Provided Fertility Benefits: Has the Time Come?
On October 16, 2025, the Departments of Labor, Health and Human Services, and Treasury (the “Agencies”) issued FAQ 72, Frequently Asked Questions about Affordable Care Act Implementation (the...
Fiduciary Liability Critical in Russell Investments ERISA Case
Fiduciary Liability Critical in Russell Investments ERISA Case - Marcia Wagner, PLANSPONSOR, October 16, 2025 (PDF)
Private Investments in 401(k)s
Private Investments in 401(k)s - Marcia Wagner, panelist, Francis live webinar, October 29, 2025, 1:00 PM (EDT) - Click here for recording
Employer May Be Liable for Silence on Benefit Provisions
The U.S. District Court for the District of Massachusetts has ruled, in Erban v. Tufts Medical Center, that an employer may violate its fiduciary duties by failing to inform a participant about...
A Playbook on the IRS’s Final Regulations on the Roth Catch-Up Contribution Requirement Under the SECURE 2.0 Act
By Jon Schultze and Barry Salkin On September 16, 2025, the Internal Revenue Service (“IRS”) issued final regulations providing guidance on changes made by the SECURE 2.0 Act of 2022 to the catch-up...
A Current Look At Independent Fiduciaries Under ERISA
A Current Look At Independent Fiduciaries Under ERISA - Stephen Wilkes, Journal of Pension Planning & Compliance, Vol. 51, No. 3, Fall 2025
Department of Labor Supports Employers in Forfeiture Allocation Litigation
Department of Labor Supports Employers in Forfeiture Allocation Litigation - Marcia Wagner, Barry L. Salkin and Stephen P. Wilkes, 401(k) Advisor, September, 2025
Court Reviews FMLA Employee Certification and Notice Requirements
In Jackson v. U. S. Postal Service, the Court of Appeals for the Sixth Circuit has ruled that a medical certification under the Family and Medical Leave Act (“FMLA”) does not create a “hard cap” on...
Employer May Not Unilaterally Impose Arbitration Requirement
In Platt v. Sodexo, the U.S. Court of Appeals for the Ninth Circuit has ruled that an employer cannot create an arbitration requirement by unilaterally modifying an ERISA-covered group health plan....
Blueprint for Success: Marcia Wagner’s Guiding Principles
Blueprint for Success: Marcia Wagner’s Guiding Principles - Marcia Wagner, Trailblazers Webinar by Income Conductor, Tuesday, September 30, 2025 - Click here for recording
“End Run” Around ERISA Remedies Not Permitted
In Orabona v. Santander Banks, the U.S. Court of Appeals for the First Circuit confirmed the extent of ERISA preemption over state laws. Law. ERISA generally preempts “any and all State laws insofar...
Retaining an Independent Fiduciary to Address Prohibited Transactions or Enable Plan Fiduciaries to Appropriately Allocate Risk
Retaining an Independent Fiduciary to Address Prohibited Transactions or Enable Plan Fiduciaries to Appropriately Allocate Risk - Marcia Wagner, Stephen Wilkes and Seth Gaudreau, 401(k) Advisor,...
4 Appellate Arguments for Benefits Attys to Watch in Sept.
4 Appellate Arguments for Benefits Attys to Watch in Sept. - Andrew Oringer, Law360, August 29, 2025 (PDF)
14 Attorneys from The Wagner Law Group to be Recognized in 2026 Edition of The Best Lawyers in America©
14 Attorneys from The Wagner Law Group to be Recognized in 2026 Edition of The Best Lawyers in America© - The Wagner Law Group Press Release, August 21, 2025 (PDF)
Agencies Suspend Limited Duration Health Insurance Rules
In a Statement issued August 7, 2025, the Departments of Labor, Health and Human Services (“HHS”), and the Treasury (the “Departments”) have announced they will not enforce the current regulations...
Envestnet’s Six-Year Legal Fight Over Software ‘Misappropriation’ Dealt Likely Major Blow After a Key Ruling
Envestnet's Six-Year Legal Fight Over Software 'Misappropriation' Dealt Likely Major Blow After a Key Ruling - Ari Sonneberg, RIABiz, August 20, 2025 (PDF)
The Wagner Law Group’s Washington, D.C. Office Benefits Bulletin Newsletter
Our periodic Washington D.C. newsletter highlights the expertise of our Wagner Law Group attorneys analyzing legislative, regulatory and other cutting-edge benefits issues arising from activity in...
Association’s Disability Plan Not Covered by ERISA
In Advisory Opinion 2025-02, the Department of Labor (“DOL”) has determined that the California Association of Professional Firefighters (“CAPF”) Long Term Disability (“LTD”) Plan is not an...
Trump Labor Secretary ‘Applauds’ Trump and His Executive Order to Put ‘Alts’ in 401(k)s
Trump Labor Secretary 'Applauds' Trump and His Executive Order to Put 'Alts' in 401(k)s - Ari Sonneberg, RIABiz, August 8, 2025 (PDF)
Your Employer Will Decide the Fate of Private-Market 401(k)s
Your Employer Will Decide the Fate of Private-Market 401(k)s - Andrew Oringer, Bloomberg Law, August 8, 2025 (PDF)
Compelling ERISA Arbitration No Sure Thing, 9th Circ. Shows
Compelling ERISA Arbitration No Sure Thing, 9th Circ. Shows - Andrew Oringer, Law360, August 6, 2025 (PDF)
Supreme Court Denies Petition for Review of ERISA Preemption Case Involving State PBM Law
By Camille Castro, Roberta Casper Watson and Stephen Wilkes Whether serving as an ERISA Independent Fiduciary or as ERISA Legal Counsel, our firm is constantly facing the question of ERISA...
Providers Lean on Tech to Lower Costs in Small 401(k) Plans
Providers Lean on Tech to Lower Costs in Small 401(k) Plans - Marcia S. Wagner, PLANSPONSOR, August 1, 2025 (PDF)
IRS Releases ACA Affordability and Penalty Amounts for 2026
The Internal Revenue Service has issued Revenue Procedures 2025-25 and 2025-26 to implement the 2026 index adjustments for the “applicable contribution percentages” contained in the Affordable Care...
Marcia Wagner Named to the Massachusetts Lawyers Weekly Hall of Fame
Marcia Wagner Named to the Massachusetts Lawyers Weekly Hall of Fame - The Wagner Law Group Press Release, July 31, 2025 (PDF)
DOL Issues Guidance to Encourage Small Employers to Participate in Pooled Employer Plans (“PEPs”)
By Camille Castro, Barry Salkin and Stephen Wilkes We have another example of DOL action pursuant to an Executive Order. As called for under Delivering Emergency Price Relief for American Families...
Has ERISA Litigation Been Helpful or Harmful?
Has ERISA Litigation Been Helpful or Harmful? - Thomas Clark, Jr., WealthManagement, July 28, 2025 (PDF)
Group Health Plan’s Denial of Benefits Violates ERISA Claims Procedure
The U.S. Court of Appeals for the Ninth Circuit, in Solis v. T. Mobile US, Inc., has reversed a group health plan’s denial of benefits because the plan failed to follow ERISA’s claims procedure....
A Perfect Example of Why a Prudent Process is So Important: NAPA D.C. Fly-In Forum
A Perfect Example of Why a Prudent Process is So Important: NAPA D.C. Fly-In Forum - Thomas Clark, Jr., National Association of Plan Advisors, July 23, 2025 (PDF)
15 Takeaways for HR Pros from the One Big Beautiful Bill Act
15 Takeaways for HR Pros from the One Big Beautiful Bill Act - Marcia Wagner, SHRM. July 21, 2025 (PDF)
2026 Out of Pocket Limits Adjusted; Sex Modification Dropped from Essential Health Benefits
The Centers for Medicare & Medicaid Services has issued the final maximum out-of-pocket (“OOP”) limits that will apply to non-grandfathered group health plans for plan years beginning in...
DOL’s Plan Forfeiture Amicus Brief ‘Significant,’ Legal Experts Say
DOL’s Plan Forfeiture Amicus Brief ‘Significant,’ Legal Experts Say - Andrew Oringer, PLANSPONSOR, July 17, 2025 (PDF)
DOL Supports Employers in Forfeiture Allocation Litigation
In a surprising development in the series of forfeiture allocation cases filed under ERISA alleging breaches of fiduciary duty and prohibited transactions by plan fiduciaries, the DOL has filed an...
Vanguard Sued by Direct-Indexing Founders for Allegedly Cajoling a Deal for Just Invest
Vanguard Sued by Direct-Indexing Founders for Allegedly Cajoling a Deal for Just Invest - Ari Sonneberg, RIABiz, July 16, 2025 (PDF)
Labor Department’s Support for HP Could Turn Tide in Wave of 401(K) Forfeiture Lawsuits, Experts Say
Labor Department’s Support for HP Could Turn Tide in Wave of 401(K) Forfeiture Lawsuits, Experts Say - Andrew Oringer, Pensions & Investments, July 15, 2025 (PDF)
Important Provisions Impacting Businesses in The One, Big, Beautiful Bill
By Ari Sonneberg and Barry Salkin On July 4, 2025, President Trump signed into law The One, Big, Beautiful Bill Act (The OBBB), a spending and tax bill that includes signature policies of the...
Mental Health Parity Rules and Requirements for Plan Sponsors and Administrators
Mental Health Parity Rules and Requirements for Plan Sponsors and Administrators - Robert Watson, panelist, Strafford live CLE webinar, September 23, 2025, 1:00 - 2:30 PM (EDT) - Click here for...
Supreme Court to Hear Pension Withdrawal Liability Case That May Impact Most of the Nation’s Multiemployer Plans
On June 30, the Supreme Court granted certiorari in a withdrawal liability case, M&K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund, that could affect most of the nation’s...
Retiree May Not Sue Under ADA
The U.S. Supreme Court, in Stanley v. City of Sanford, has resolved a dispute between several U.S. Courts of Appeal by ruling that a retiree does not have standing to sue under the Americans with...
Popular Benefits-Related Tax Provisions May be Targeted to Raise Revenue for Federal Tax Cuts
Popular Benefits-Related Tax Provisions May be Targeted to Raise Revenue for Federal Tax Cuts - Marcia Wagner and Eric Keller, 401(k) Advisor, June, 2025
3 DOL Policy Shifts On Benefits Attys’ Radar
3 DOL Policy Shifts On Benefits Attys' Radar - Andrew Oringer, Law360, June 27, 2025 (PDF)
Waiver of ERISA Rights Must Be Reviewed With “Special Scrutiny”
In Shuman v. Microchip, the U.S. Court of Appeals for the Ninth Circuit has established criteria for the “special scrutiny” required when an employee waives his or her ERISA-covered benefit rights....
Texas Targets Del. Primacy with Trio of New Corporate Laws
Texas Targets Del. Primacy with Trio of New Corporate Laws - Andrew Oringer, Law360, June 17, 2025 (PDF)
FMLA Leave Rights Not Strictly Bound by Medical Certification
The U.S. Court of Appeals for the Seventh Circuit, in Davis vs. Illinois Department of Human Services, has ruled that, based on facts already known to an employer, an employee may be entitled to...
Chambers USA Recognizes The Wagner Law Group and Attorneys Harold Ashner, Eric Keller, Andrew Oringer and Roberta Watson
Chambers USA Recognizes The Wagner Law Group and Attorneys Harold Ashner, Eric Keller, Andrew Oringer and Roberta Watson - The Wagner Law Group Press Release, June 6, 2025 (PDF)
An ERISA Journey for ESG via American Airlines By Way of Utah?
An ERISA Journey for ESG via American Airlines By Way of Utah? - Marcia Wagner, Andrew Oringer, Barry Salkin, Jon Schultze, and Ari Sonneberg, 401(k) Advisor, May, 2025
Letter to Court Indicates Trump Administration Intent to Upend 2022 DOL Final Rule
by Ari Sonneberg and Barry Salkin On the heels of the Department of Labor’s announcement that it is rescinding the Biden Administration DOL guidance cautioning 401(k) plan sponsors from offering...
DOL Rescinds Biden Administration Guidance on 401(k) Cryptocurrency Investment
By Ari Sonneberg and Barry Salkin Today, the Department of Labor’s Employee Benefits Security Administration issued Compliance Assistance Release No. 2025-01, effectively rescinding Compliance...
State Insurance Laws Apply to Insurer That is Also Plan Fiduciary
The Sixth Circuit Court of Appeals, in BlueCross BlueShield of Tennessee, Inc. v. Nicolopoulos, determined that an insurer, which also acted as a plan fiduciary, could not evade state insurance law...
IRS Announces 2026 HSA and HRA Limits
The IRS has announced the 2026 calendar year dollar limits for health savings account (“HSA”) contributions; the minimum deductible amounts; the maximum out-of-pocket expenses for high deductible...
6th Circ. Ruling Shows Toughening On ERISA Fiduciary Suits
6th Circ. Ruling Shows Toughening On ERISA Fiduciary Suits - Andrew Oringer, Law360, May 9, 2025 (PDF)
Ask the Experts
Ask the Experts - Harold Ashner, panelist, 2025 Enrolled Actuaries Conference, May 5 - 9, 2025 - Click here for details
Judge Sides With Knight-Swift in ERISA 401(k) Forfeiture Case
Judge Sides With Knight-Swift in ERISA 401(k) Forfeiture Case - Andrew Oringer, PLANSPONSOR, May 2, 2025 (PDF)
How Fiduciary Duty and Cognitive Decline Intersect
How Fiduciary Duty and Cognitive Decline Intersect - Marcia Wagner, PLANSPONSOR, May 1, 2025 (PDF)
President Trump Issues 10-to-1 Deregulation Executive Order
President Trump Issues 10-to-1 Deregulation Executive Order - Marcia Wagner and Ari Sonneberg, 401(k) Advisor, April, 2025
The Wagner Law Group’s Washington, D.C. Office Benefits Bulletin Newsletter
Welcome to the inaugural edition of our Washington D.C. newsletter, which will address legislative and regulatory issues through the prism of The Wagner Law Group’s Washington D.C. expertise. Our...
ERISA and Bankruptcy: Conflict or Harmony?
By Israel Goldowitz With the economy and the securities markets roiled by trade wars, many businesses are no doubt considering the possibility of a recession. We might also expect a major increase...
Retaining an Independent Fiduciary to Address Prohibited Transactions or Enable Plan Fiduciaries to Appropriately Allocate Risk
By Stephen Wilkes and Seth Gaudreau The retention of an independent fiduciary plays a critical role not only to resolve a conflict in a prohibited transaction sense, but to provide an appropriate...
Federal District Court Declares Current Regulatory Framework for Assessing Excise Taxes Under the Affordable Care Act’s Employer Mandate is Void and Unenforceable
by Eric Keller and Roberta Casper Watson The United States District Court for the Northern District of Texas declared earlier this month that a Department of Health and Human Services (“HHS”)...
Executive Compensation in Volatile Times: Advice for Privately-held Companies and Their Executives
by Mark Poerio From tariffs to cash flows, small business owners may feel that mid-2025 warrants attention to how key employees are compensated and retained. Formula-based bonuses may need...
Popular Benefits-Related Tax Provisions May be Targeted to Raise Revenue for Federal Tax Cuts
By Eric Keller The White House and Republican leaders in the House of Representatives and Senate are in active discussions about how to pay for the expected extension of the Tax Cuts and Jobs Act of...
Highlights of 2024 PBGC Meeting With ABA’s Joint Committee on Employee Benefits
by Harold Ashner and Israel Goldowitz On April 30, 2025, the American Bar Association (“ABA”) posted a summary of the May 1, 2024, meeting between representatives of the Pension Benefit Guaranty...
Florida PBM Audits Ensnare Self-Insured Employer Health Plans
Florida PBM Audits Ensnare Self-Insured Employer Health Plans - Roberta Watson, Bloomberg Law, April 29, 2025 (PDF)
“Good Faith Effort” Not Enough to Protect Employer from Defective COBRA Notice
The U.S. District Court for the Middle District of Florida has ruled, in Marrow v. Carpenter Company, that a mere “good faith effort” to comply with COBRA’s notice requirements is an insufficient...
Jury Slaps Pentegra with $39 Million in Damages in MEP Excessive Fee Suit
Jury Slaps Pentegra with $39 Million in Damages in MEP Excessive Fee Suit - Thomas Clark, Jr., National Association of Plan Advisors, April 24, 2025 (PDF)
Jury’s Decision in Pentegra MEP Case Raises Questions About Service Provider Selection
Jury’s Decision in Pentegra MEP Case Raises Questions About Service Provider Selection - Andrew Oringer, PLANSPONSOR, April 24, 2025 (PDF)
Supreme Court Decision on Prohibited Transactions Will Increase ERISA Lawsuits, DC Plan Costs
Supreme Court Decision on Prohibited Transactions Will Increase ERISA Lawsuits, DC Plan Costs - Andrew Oringer, Pensions & Investments, April 23, 2025 (PDF)
Reimbursing an Employer for Paying Plan Expenses
Sometimes, it is more efficient for an employer to pay the expenses of a retirement plan rather than the plan paying for them directly. If the expense paid is otherwise appropriate, the employer...
DOL Updates Medicaid/CHIP Model Notice
The Department of Labor (“DOL”) has released an updated Model Notice for employers to use to inform employees about their potential to receive state-provided premium assistance subsidies to use...
Supreme Court Supports Cornell Participants in ERISA Suit
Supreme Court Supports Cornell Participants in ERISA Suit - Thomas Clark, Jr., 401k Specialist, April 17, 2025 (PDF)
HHS Proposes Reversal on Gender Affirming Care
On March 19, 2025, the Department of Health and Human Services (“HHS”) issued a Proposed Rule that would eliminate the current requirement that certain health insurance issuers must provide coverage...
ACA’s No-Cost Preventive Care Mandate Is Before the Supreme Court – SHRM
ACA's No-Cost Preventive Care Mandate Is Before the Supreme Court - SHRM - Marcia Wagner, SHRM Magazine, April 10, 2025 (PDF)
Wagner Ethics Attorney a Primary Draftsperson of High-Profile Professionalism Report
Wagner Ethics Attorney a Primary Draftsperson of High-Profile Professionalism Report - Andrew Oringer, The Wagner Law Group Press Release, April 3, 2025 (PDF)
ERISA Claims Standards Apply to Exceptions in Employee Benefit Plans
The U.S. District Court for the Southern District of New York has ruled, in Doe v. Deloitte, that a group health plan violated ERISA by failing to apply standard ERISA claims requirements to a...
PBGC Attorney Camille Castro Joins The Wagner Law Group’s Washington D.C. Office
PBGC Attorney Camille Castro Joins The Wagner Law Group’s Washington D.C. Office - Camille Castro, The Wagner Law Group Press Release, April 2, 2025 (PDF)
Dueling Alcoa, Lockheed Pension Decisions Hinge on Injury Risk
Dueling Alcoa, Lockheed Pension Decisions Hinge on Injury Risk - Marcia Wagner, Bloomberg Law, April 1, 2025 (PDF)
Department of Labor Updates Voluntary Fiduciary Correction Program
Department of Labor Updates Voluntary Fiduciary Correction Program - Marcia Wagner, Barry L. Salkin, Seth F. Gaudreau and Stephen P. Wilkes, 401(k) Advisor, March, 2025
New FinCEN Rule Exempts Domestic Entities from CTA Reporting Requirements
On March 21, the U.S. Treasury Department’s Financial Crimes Enforcement Network (“FinCEN”) issued an Interim Final Rule (“Rule”) that provides a reprieve from the beneficial ownership reporting...
IRS Issues Guidance on Forms 1095 Requirements
The IRS has issued Notice 2025-15 which explains the application of the reduced disclosure requirements under the recently enacted Paperwork Burden Reduction Act (“PBRA”). Background. Applicable...
Schwab and Fidelity Halt of BlackRock’s Money-Market Fund ETF Trades Was No Shock
Schwab and Fidelity Halt of BlackRock's Money-Market Fund ETF Trades Was No Shock - Ari Sonneberg, RIABiz, March 25, 2025 (PDF)
NYSBA Report Looks at Challenges for Lawyers Who Want to Serve in Public Office
NYSBA Report Looks at Challenges for Lawyers Who Want to Serve in Public Office - Andrew Oringer, co-author, New York State Bar Association Journal, Spring 2025
Bank of America-Nemesis Lawyer Files Class Action — Again — Over Vanguard $100 ‘Junk Fee’
Bank of America-Nemesis Lawyer Files Class Action -- Again -- Over Vanguard $100 'Junk Fee' - Ari Sonneberg, RIABiz, March 21, 2025 (PDF)
Trump’s PBGC Head Could Reshape Bailout for Union Pension Plans
Trump’s PBGC Head Could Reshape Bailout for Union Pension Plans - Israel Goldowitz, Bloomberg Law, March 17, 2025 (PDF)
4 Suits Benefits Attys Should Watch as ESG Pressures Persist
4 Suits Benefits Attys Should Watch as ESG Pressures Persist - Andrew Oringer, Law360, March 17, 2025 (PDF)
The Unprecedented and Once ‘Unthinkable’ State Street-Apollo ETF Rollout is Still Setting Off Alarm Bells
The Unprecedented and Once 'Unthinkable' State Street-Apollo ETF Rollout is Still Setting Off Alarm Bells - Ari Sonneberg, RIABiz, March 14, 2025 (PDF)
DOL Announces Indexed Penalties for Health and Welfare Plans
The Department of Labor (“DOL”) has released a final rule that provides new figures reflecting the adjusted civil penalty amounts for 2025 for certain health and welfare plan violations. DOL is...
Retirement Income Product Landscape
Retirement Income Product Landscape - Marcia Wagner, speaker, PLANSPONSOR 2025 National Conference, Chicago, IL, June 3 - 6, 2025 - Click here for details - Click here for PowerPoint presentation
Patients Target Insurers in Suits Over Flawed Doctor Directories
Patients Target Insurers in Suits Over Flawed Doctor Directories - Roberta Casper Watson, Bloomberg Law, March 13, 2025 (PDF)
Court Must Consider All Employment Factors in Making Disability Determination
The U.S. Court of Appeals for the Seventh Circuit, in Scanlon v. Life Insurance Company of North America, has ruled that a court must fully consider the nature and the duties of a claimant’s job in...
Understanding Your Summary Plan Descriptions
Understanding Your Summary Plan Descriptions - Speaker, Lorman Education Services live CLE webinar, March 11, 2025, 1:00 - 2:05 PM (EDT)
Is Investment Performance a Fiduciary Duty?
Is Investment Performance a Fiduciary Duty? - Marcia Wagner, PLANSPONSOR, March 3, 2025 (PDF)
Corporate Transparency Act Beneficial Ownership Interest Reporting: Game Off…for the Moment
The still short, but eventful history of the Corporate Transparency Act (CTA) and its controversial beneficial ownership information (BOI) reporting requirements, should have made it predictable...
An ERISA Journey for ESG Via American Airlines by Way of Utah?
By Andrew Oringer, Barry Salkin, Jon Schultze and Ari Sonneberg Both supporters and opponents of the consideration of environmental, social and governance (“ESG”) goals can point to decisions by...
Retirement Industry People Moves
Retirement Industry People Moves - Joni Andrioff, planadviser, February 28, 2024 (PDF)
How an Attorney’s Professional Activities Affect Consideration of the Attorney for Judicial and Political Positions: A Framework for Citizens
How an Attorney's Professional Activities Affect Consideration of the Attorney for Judicial and Political Positions: A Framework for Citizens - Andrew Oringer, co-author, Report by the New York...
Recent Laws Reduce Employer Reporting and Disclosure Requirements
Recent Laws Reduce Employer Reporting and Disclosure Requirements - Marcia Wagner, 401(k) Advisor, February, 2025
5 Argument Sessions Benefits Attys Should Watch in March
5 Argument Sessions Benefits Attys Should Watch in March - Andrew Oringer, Law360, February 28, 2025 (PDF)
Amy Glynn Named New President at Viking Cove Institute
Amy Glynn Named New President at Viking Cove Institute - Marcia Wagner, 401(k) Specialist, February 27, 2025 (PDF)
Employer Bound By Its Own Plan Provisions
In Hoff vs. Anadarko Petroleum Corp., the U.S. Court of Appeals for the Tenth Circuit has ruled that an employer is bound by the terms of its own plan and cannot add additional conditions after an...
Attorney Joni Andrioff Joins The Wagner Law Group’s Washington D.C. Office
Attorney Joni Andrioff Joins The Wagner Law Group’s Washington D.C. Office - The Wagner Law Group Press Release, February 24, 2025 (PDF)
Trump May Restrict Certain Institutional Investments in China
Trump May Restrict Certain Institutional Investments in China - Andrew Oringer, Pensions & Investments, February 24, 2025 (PDF)
BlackRock Rattles Giant Saber at Schwab and Fidelity
BlackRock Rattles Giant Saber at Schwab and Fidelity - Ari Sonneberg, RIABiz, February 21, 2025 (PDF)
Advisory Firms’ DEI Programs May Be Scrutinized
Advisory Firms’ DEI Programs May Be Scrutinized - Katherine Brustowicz, Denise Chicoine and David Gabor, Rethinking65, February 21, 2025 (PDF)
FinCEN Issues New CTA Beneficial Ownership Reporting Deadline After Court Lifts Nationwide Injunction
On the heels of a court decision in its favor, the Treasury Department’s Financial Crimes Enforcement Network (FinCEN), has issued a statement on its website indicating that the beneficial ownership...
The Unclean Hands and In Pari Delicto Doctrines
The Unclean Hands and In Pari Delicto Doctrines - Barry Salkin, Wolters Kluwer Benefits Law Journal, Spring 2025, Volume 38, No. 1
Ex-Merrill Lynch ‘Smoothie’ Broker Loses Big in FINRA Arbitration
Ex-Merrill Lynch 'Smoothie' Broker Loses Big in FINRA Arbitration - Ari Sonneberg, RIABiz, February 13, 2025 (PDF)
DOL Explains Interaction Between FMLA and Paid State Leave
The Department of Labor (“DOL”) has issued Opinion Letter FMLA2025-01-A on whether the Family and Medical Leave Act (the “FMLA”) regulations pertaining to substitution of paid leave apply when...
Trump Mandates 10 Old Regulations Cut Per New One
Trump Mandates 10 Old Regulations Cut Per New One - Ari Sonneberg, Self Employed, February 10, 2025 (PDF)
Wagner Law Scoops Up Benefits Expert From Paul Hastings
Wagner Law Scoops Up Benefits Expert From Paul Hastings - Eric Keller, Law360, February 5, 2025 (PDF)
A Sampling of Compensation and Other Strategies for Small Businesses in a World of Big Changes
The value of a business can depend to a large degree on motivating and retaining key employees. Despite the high stakes, it is remarkably common to encounter owners who rely on informal practices to...
Trump Executive Order Means Any New DOL Regulation Requires Elimination of 10 Existing Ones
Trump Executive Order Means Any New DOL Regulation Requires Elimination of 10 Existing Ones - Ari Sonneberg, 401(k) Specialist, February 3, 2025 (PDF)
ESG Court Ruling Could Prompt 401(k) Upheaval
ESG Court Ruling Could Prompt 401(k) Upheaval - Maria Wagner, Financial Advisor IQ, February 3, 2025 (PDF)
The Wagner Law Group Expands its Washington D.C. Office with the Addition of Eric Keller
The Wagner Law Group Expands its Washington D.C. Office with the Addition of Eric Keller - The Wagner Law Group Press Release, February 3, 2024 (PDF)
Tax Treatment of State Family and Medical Leave Laws
The IRS has issued Revenue Ruling 2025-4 to explain the Federal income and employment tax treatment of contributions and benefits paid under state-paid family and medical leave laws. Revenue Ruling...
Court’s ESG Ruling Puts Pressure on Managers of 401(k) Plans
Court’s ESG Ruling Puts Pressure on Managers of 401(k) Plans - Marcia Wagner, AdvisorHub by Bloomberg, January 29, 2025 (PDF)
McKinsey Suddenly Puts its Secretive $23-Billion RIA Under ‘Strategic Review’ with M&A Shop
McKinsey Suddenly Puts its Secretive $23-Billion RIA Under 'Strategic Review' with M&A Shop - Ari Sonneberg, RIABiz, January 29, 2025 (PDF)
Education and Workforce Committee Renews Call to Probe EBSA for Alleged ‘Power Abuse’
Education and Workforce Committee Renews Call to Probe EBSA for Alleged ‘Power Abuse’ - Andrew Oringer, planaadviser, January 28, 2025 (PDF)
Election 2024: ERISA and the Proposed New Labor Secretary: Look(ing) for the Union Label?
Election 2024: ERISA and the Proposed New Labor Secretary: Look(ing) for the Union Label? - Marcia Wagner, Andrew Oringer, Mark Greenstein, Stephen Wilkes and Susan Rees, 401(k) Advisor, January,...
Report on Recommendations of the New York State Bar Association Committee on Attorney Professionalism
How an Attorney’s Professional Activities Affect Consideration of the Attorney for Judicial and Political Positions: A Framework for Citizens - Andrew Origner, co-author, Report and Recommendations...
Corporate Transparency Act Litigation Continues to Induce Whiplash
In the most recent installment of the soap-opera-like saga that has unfolded around the Corporate Transparency Act (CTA), the U.S. Supreme Court has issued a stay of the injunction preventing...
House Committee on Education and Workforce Re-Issues Request to Investigate EBSA ‘Power Abuse’
House Committee on Education and Workforce Re-Issues Request to Investigate EBSA ‘Power Abuse’ - Andrew Oringer, PLANPONSOR, January 23, 2025 (PDF)
Unambiguous Plan Document Overrides Employer’s Misrepresentations
In Higgins vs. Lincoln Electric Company, Inc., the U.S. Court of Appeals for the Sixth Circuit placed a high burden on a plan participant who claimed that his employer was “estopped” (i.e.,...
DOL Updates Voluntary Fiduciary Correction Program
In 2002, the Department of Labor (DOL) adopted the Voluntary Fiduciary Correction Program (VFCP). VFCP, modified in 2005 and 2006, is designed to encourage employers and plan fiduciaries to...
Cornell Case May Be Bellwether For ERISA Transaction Claims
Cornell Case May Be Bellwether For ERISA Transaction Claims - Andrew Oringer, Law360, January 21, 2025 (PDF)
FMLA Leave Rights May Extend to Siblings
In Chapman v. Brentlinger Enterprise, the U.S. Court of Appeals for the Sixth Circuit ruled that under the Family and Medical Leave Act (“FMLA”) an employee may be entitled to leave to care for a...
Judge’s Ruling in ESG Case Could Spark Chaos for 401(k) Managers
Judge's Ruling in ESG Case Could Spark Chaos for 401(k) Managers - Andrew Oringer, 69 News, January 15, 2025 (PDF)
Michael Schloss Accepts Senior Department of Labor Position
Michael Schloss Accepts Senior Department of Labor Position - The Wagner Law Group Press Release, January 14, 2025 (PDF)
ERISA Attorneys Fear ‘Chilling Effect’ of American Airlines 401(k) ESG Ruling
ERISA Attorneys Fear 'Chilling Effect' of American Airlines 401(k) ESG Ruling - Andrew Oringer, Pensions & Investments, January 13, 2025 (PDF)
HDHP Exception for Telehealth Services Expires
Congress has failed to extend the High Deductible Health Plan (“HDHP”) exception for telehealth services. Background. Under the Internal Revenue Code (“Code”), tax-exempt Health Savings Account...
5 Things Executive Pay Attys Should Keep an Eye on in 2025
5 Things Executive Pay Attys Should Keep an Eye on in 2025 - Andrew Oringer, Law360, January 9, 2025 (PDF)
Despite Lawsuits, Schwab Slashes Sweep Yields 89% in Five Months
Despite Lawsuits, Schwab Slashes Sweep Yields 89% in Five Months - Ari Sonneberg, RIABiz, January 8, 2025 (PDF)
No Rest for the Weary: Department of Justice asks Supreme Court to Issue a Stay of Nationwide Injunction Against Corporate Transparency Act (CTA)
For some attorneys, the last week and a half of 2024 was an opportunity for a bit of R & R before resuming customary work activities. Alas, that was not the case for attorneys at FinCEN and the...
New Trump Administration Means Big Changes at SEC, DOL
New Trump Administration Means Big Changes at SEC, DOL - Andrew Oringer, Pensions & Investments, January 2, 2025 (PDF)
5 Cases Benefits Attorneys Should Keep an Eye on in 2025
5 Cases Benefits Attorneys Should Keep an Eye on in 2025 - Marcia Wagner, Law360, January 1, 2025 (PDF)
New Laws Reduce Employer Reporting and Disclosure Requirements
The recently enacted Paperwork Burden Reduction Act (“PBRA”) and the Employer Reporting Improvement Act (“ERIA”) have reduced certain reporting and disclosure requirements for employers and...
Best Practices in Legal Practice
Best Practices in Legal Practice - Andrew Oringer, Practical Law - The Journal, 2024
Recent Developments in Forfeiture Cases - Marcia Wagner and Michael A. Schloss, 401(k) Advisor, November-December, 2024
Pencils Down: Corporate Transparency Act (CTA) Injunction Back in Effect
Our Law Alerts tend to be measured in tone, avoiding hyperbole. A court decision or IRS or DOL regulation may be unexpected or unanticipated, and we would characterize it as such, and then describe...
Fifth Circuit Court of Appeals Lifts Nationwide Preliminary Injunction Against Enforcement of Corporate Transparency Act Pending Ruling on the Merits
On December 23, 2024, the Fifth Circuit Court of Appeals (the “Court”), in response to an emergency appeal by the Department of the Treasury and its Financial Crimes Enforcement Network (“FinCEN”),...
Fiduciary Rule Proponent Ali Khawar Announces DOL Departure
Fiduciary Rule Proponent Ali Khawar Announces DOL Departure - Thomas Clark, Jr., NAPA, December 21, 2024 (PDF)
Last-Minute Gift (For A Lifetime) Idea: A Child IRA For Your Kids Or Grandkids
Last-Minute Gift (For A Lifetime) Idea: A Child IRA for Your Kids or Grandkids - Marcia Wagner, Forbes, December 20, 2024 (PDF)
I-9 Compliance and Audits Under Forthcoming Intensified Enforcement: Why Employers Should Act Now
By David Gabor, Katherine Brustowicz, Virginia Peabody and Craig White With the incoming Administration prioritizing the deportation of illegal immigrants, employers across the country are preparing...
“Serious Health Condition” Must Be Established at Time of Absence
In Rodriquez vs. Southeastern Pennsylvania Transportation Authority, the U.S. Court of Appeals for the Third Circuit ruled that the proper time for an employee to establish that a particular...
IRS Announces 2025 PCORI Fee
IRS has released Notice 2024-83, which provides the “applicable dollar amount” for the Patient-Centered Outcomes Research Institute (“PCORI”) fee for plan years that end on or after October 1, 2024,...
Exclusive Interview: Marcia Wagner Expands On Retirement Plan Financial Planning White Paper
Exclusive Interview: Marcia Wagner Expands On Retirement Plan Financial Planning White Paper - Marcia Wagner, FiduciaryNews.com, December 10, 2024 (PDF)
Employer Cannot Voluntarily Subject Plan to ERISA
In Hansen v. Lab. Corp. of America, the United States District Court for the Eastern District of Wisconsin ruled that an employer’s attempt to combine its short term disability (“STD”) plan with...
Biden-Era Retirement Rule May be in Jeopardy After Trump Takes Office
Biden-Era Retirement Rule May be in Jeopardy After Trump Takes Office - Andrew Oringer, CNBC, December 5, 2024 (PDF)
Texas District Court Issues Nationwide Preliminary Injunction Against Enforcement of Corporate Transparency Act (CTA)
When page 1 of a District Court decision on a challenge on constitutional grounds to an action by a governmental entity cites Marbury v. Madison, that is not a good sign for the government agency....
401(k)s and the Courts in 2025
401(k)s and the Courts in 2025 - Andrew Oringer, planadviser, December 2, 2024 (PDF)
District Courts Decide Motions to Dismiss Forfeiture Complaints
District Courts Decide Motions to Dismiss Forfeiture Complaints - Michael Schloss, New York University Review of Employee Benefits and Executive Compensation 2024 Update, November 2024
Proceeding With a Pseudonym Under ERISA
Proceeding With a Pseudonym Under ERISA - Barry Salkin, New York University Review of Employee Benefits and Executive Compensation 2024 Update, November 2024
Prominent ERISA Attorney Joins the Boston Office of The Wagner Law Group
Prominent ERISA Attorney Joins the Boston Office of The Wagner Law Group - Evelyn Haralampu, The Wagner Law Group Press Release, December 2, 2024 (PDF)
ERISA’s Next 50 Years
ERISA’s Next 50 Years - Marcia Wagner, 401k Specialist, November 27, 2024 (PDF)
Trump’s Labor Secretary Pick Presents ‘Mixed Bag,’ Retirement Experts Say
Trump's Labor Secretary Pick Presents 'Mixed Bag,' Retirement Experts Say - Andrew Oringer, Pensions & Investments, November 27, 2024 (PDF)
CMS Announces Medicare Part A Deductibles and Part B Premiums for 2025
The Centers for Medicare & Medicaid Services (“CMS”) has announced the 2025 premiums, deductibles and coinsurance amounts for the Medicare Part A and Part B programs. Medicare Part A covers...
Election 2024: ERISA and the Proposed New Labor Secretary – Look(ing) for the Union Label?
President-Elect Trump has proposed Rep. Lori Chavez-DeRemer as the next Secretary of Labor. The selection is particularly notable for the clear pro-union leanings of the nominee of a Republican...
Trump’s ‘Unusual’ Pick for Secretary of Labor Has More Health Than Retirement Track Record
Trump’s ‘Unusual’ Pick for Secretary of Labor Has More Health Than Retirement Track Record - Andrew Oringer, Mark Greenstein, Susan Rees and Stephen Wilkes, PLANSPONSOR, November 25, 2024 (PDF)
Claims Processor Is Not ERISA Plan Fiduciary
The U.S. District Court for the District of Massachusetts, in Shea v. Unum Life Ins. Co, has ruled that a claims processor is not an ERISA fiduciary because it does not have discretionary powers...
Executive Compensation 2025 – On the Watch for Things Past as Prologue
The 2024 Election already portends transformative consequences for federal agencies, some of which may extend to executive compensation. Among the possible impacts, agency staffing levels are in...
Overtime Exemption Update: Judge Vacates DOL Rule Increasing Overtime Salary Threshold
Exempt or not exempt, that is the question. It is not an easy question to answer, and it did not get any easier to answer when U.S. District Judge Sean D. Jordan vacated the Department of Labor...
TradePMR Sale to Robinhood Sends Ripples Through the RIA Industry
TradePMR Sale to Robinhood Sends Ripples Through the RIA Industry - Ari Sonneberg, RIABiz, November 19, 2024 (PDF)
Déjà Vu All Over Again – Insecurity for ERISA’s Retirement Security Rule After Trump’s Election?
The Trump election is bound to have some obvious, fundamental and high-profile consequences for various federal agencies. One particular potential area of impact relates to the recently adopted...
Capital One Faces Latest 401(k) Forfeiture Lawsuit
Capital One Faces Latest 401(k) Forfeiture Lawsuit - Michael Schloss, PLANSPONSOR, November 18, 2024 (PDF)
Maine Human Resource Law Boot Camp
Maine Human Resource Law Boot Camp - Katherine Brustowicz, presenter, NBI webinar, November 18, 2024 - Click here for details
FinCEN Beneficial Ownership Reporting Requirements Due by Year End for Many Organizations
In 2021, Congress enacted the Corporate Transparency Act (“CTA”), creating a new beneficial ownership reporting requirement. The purpose of the CTA was to make it more difficult for bad actors to...
Current State of Retirement Plan Forfeiture Litigation Subject of Wagner Law Update
Current State of Retirement Plan Forfeiture Litigation Subject of Wagner Law Update - Michael Schloss, 401k Specialist, November 14, 2024 (PDF)
Employee May Take FMLA Leave to Participate in Clinical Trial
The Department of Labor’s (“DOL’s”) Wage and Hour Division has issued Advisory Opinion FMLA 2024-01-A, which provides that an employee may use leave under the Family and Medical Leave Act (“FMLA”)...
Update – Recent Developments in Forfeiture Cases
The Wagner Law Group continues to monitor the recent flood of retirement plan “forfeiture” litigation. This alert is our eighth update reporting on and analyzing the nature of the claims raised by...
Prepare for Upcoming Changes to Retirement Plans for 2025
The SECURE 2.0 Act of 2022 (the “SECURE 2.0”) made significant changes to retirement plans and how they operate. Many of the changes have already been implemented by service providers, but some...
IRS Releases 2025 Welfare Benefit Plan Limits
The IRS has released Revenue Procedures 2024-25, 2024-40 and Notice 2024-80, which set forth the 2025 inflation-adjusted limits for certain employee welfare benefit plans and the dollar amounts used...
5 Ways Trump’s Election Could Change Employee Benefits
5 Ways Trump's Election Could Change Employee Benefits - Andrew Oringer, Law360, November 8, 2024 (PDF)
The Wagner Law Group Ranked ‘Tier 1’ ERISA and Employee Benefits Law Firm for 2025
The Wagner Law Group Ranked 'Tier 1' ERISA and Employee Benefits Law Firm for 2025 - The Wagner Law Group Pres Release, November 7, 2024 (PDF)
ERISA Experts See Regulation Pullback as Key Theme of Trump Rule
ERISA Experts See Regulation Pullback as Key Theme of Trump Rule - Marcia Wagner, planadviser, November 7, 2024 (PDF)
Another Trump Term May Change Tax Treatment of Retirement Plans
Another Trump Term May Change Tax Treatment of Retirement Plans - Andrew Oringer, PLANSPONSOR, November 6, 2024 (PDF)
IRS Issues Final Regulations on Non-U.S. Tax Withholding Under Deferred Compensation Plans, IRAs and Commercial Annuities
By Barry Salkin The Internal Revenue Service (“IRS”) and the Treasury Department on October 21, 2024, issued final regulations under Sections 3405(a) and 3405(b) of the Internal Revenue Code of...
IRS Announces 2025 Cost-of-Living Adjustments Affecting Retirement Plans
The Internal Revenue Service announced cost-of-living adjustments affecting certain dollar limitations for pension plans and other retirement-related limitations for 2025 in Notice 2024-80. The...
Vivek Ramaswamy $30-Million Venture Launches Wealth RIA – Just Ahead of the Election
Vivek Ramaswamy $30-Million Venture Launches Wealth RIA - Just Ahead of the Election - Ari Sonneberg, RIAbiz, November, 4, 2024 (PDF)
The Wagner Law Group’s Washington, D.C. Office: Experience, Savvy, And Leadership
The Wagner Law Group’s Washington, D.C. Office has continued to grow, adding Michael Schloss, EBSA’s former Director of Enforcement and before that a career ERISA litigator with the Office of the...
IRS Issues Interim Guidance on Matching Contributions Made on Account of Qualified Student Loan Repayments
IRS Issues Interim Guidance on Matching Contributions Made on Account of Qualified Student Loan Repayments - Marcia Wagner, Barry Salkin and Jon Schultze, 401(k) Advisor, October 2024
Envestnet’s Five-Year Legal Slugfest with Fintech Over Alleged ‘Trojan Horse’ Theft of Killer App Cleared for Trial, Likely a Speedbump, Not a Wrench, for Bain Acquisition or Yodlee Sale
Envestnet's Five-Year Legal Slugfest with Fintech Over Alleged 'Trojan Horse' Theft of Killer App Cleared for Trial, Likely a Speedbump, Not a Wrench, for Bain Acquisition or Yodlee Sale - Ari...
Surprise—You Just Missed a PBGC Reportable Events Deadline!
Surprise—You Just Missed a PBGC Reportable Events Deadline! - Harold Ashner, Wolters Kluwer Journal of Pension & Benefits, Vol. 31, No. 4, Summer 2024
Inferences and Specificity in Committee Meetings
Inferences and Specificity in Committee Meetings - Marcia Wagner and Barry Salkin, 401(k) Advisor, September 2024
District Court Denies Motion to Dismiss Complaint for Misapplication of Plan Forfeitures
District Court Denies Motion to Dismiss Complaint for Misapplication of Plan Forfeitures - Marcia Wagner and Michael Schloss, 401(k) Advisor, July/August 2024
Employer May Be Liable for Misrepresenting Life Insurance Conversion Information
Employer May Be Liable for Misrepresenting Life Insurance Conversion Information - Marcia Wagner, 401(k) Advisor, May 2024
Catch-Up Contribution? Good Luck With That. Congressional Snafu Leaves Older Retirement Savers in Limbo
Catch-Up Contribution? Good Luck With That. Congressional Snafu Leaves Older Retirement Savers in Limbo - Marcia Wagner, MarketWatch, January 31, 2023 (PDF)
If You Give Rollover Advice to IRA Owners Act Now: The Compliance Deadline Has Passed
If You Give Rollover Advice to IRA Owners Act Now: The Compliance Deadline Has Passed - Marcia S. Wagner and Kim Shaw Elliott, Investment & Wealth Institute, September/October 2022
Mandatory Arbitration Prohibited for Sexual Harassment Claims
On February 7, 2022, the House passed H.R. 4445, three days later the Senate also passed the measure, and President Biden has just signed the bill into law. H.R. 4445, titled Ending Forced...
409A Checklist for Employment Agreements
It has been over 15 years since Congress enacted Internal Revenue Code §409A, and compliance has become generally routine for traditional deferred compensation and other non-qualified plans. Most...
Plans Must Cover Over-the-Counter COVID Tests
The Department of Labor, Department of Health and Human Services, and the IRS (the “Agencies”) have issued Frequently Asked Questions #51 (“FAQs”) regarding implementation of the Families First...
Department of Labor Announces Temporary Enforcement Policy for Group Health Plan Service Provider Disclosures
By Roberta Casper Watson, Dannae Delano and Barry Salkin The Consolidated Appropriations Act, 2021 (“CAA”) amended Section 408(b)(2) of ERISA to require that providers of brokerage services or...
FREE WEBINAR: Top HR & Employment Law Issues for the Coming Year
RECORDING AVAILABLE BY CLICKING HERE Please join David Gabor and Katherine Brustowicz, with introduction by Marcia S. Wagner, on January 26, 2022, for a one-hour presentation addressing...
Entire Keightley & Ashner Team to Join The Wagner Law Group
We are ecstatic to announce that the entire team from Keightley & Ashner, the nation’s premier PBGC-focused law firm, will be joining our Washington, D.C. office, where partner and former PBGC...
Executive Compensation in Volatile Times: Advice for Privately-held Companies and Their Executives
Executive Compensation in Volatile Times: Advice for Privately-held Companies and Their Executives - Mark Poerio,The Wagner Law Group webinar, January 20, 2020 - Click here for PowerPoint Presentation
Rabbi Trusts – When to ask. What to get.
By Mark Poerio A recent Law360 headline brought rabbi trusts immediately to mind. It reads "Ex-Manufacturing Co. CEO Says He's Owed $4.4M in Benefits" (4/10/2019).* Litigation sprung because the...