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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”) programs with respect to medical leave benefits a state pays to an...
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 - Denise Chicoine, Massachusetts Lawyers Weekly, December 29, 2025 (PDF)
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 - Stephen Wilkes, John Sohn and Camille Castro, The Wagner Law Group White Paper, December 18, 2025
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 Act (“OBBBA”). The OBBBA expands access to HSAs by making the...
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 lightning comes in the form of the December 11, 2025, Executive Order...
4 Big ERISA Litigation Developments From 2025's 2nd Half - Andrew Oringer, Law360, December 12, 2025 (PDF)
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 laws insofar as they may now or hereafter relate to any employee benefit...
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 was unreasonable. Facts. An employee enrolled in long term disability...