United States: Employee Benefits & Compensation

Legal experts from Groom Law Group examine whether mandatory contributions to retirement plans fall under the Internal Revenue Code Section 415 annual additions limit, clarifying the distinction between this limit and the Section 402(g) elective deferral limit. The analysis explores which types of contributions are excluded from annual additions calculations and how mandatory contributions are specifically treated under current tax law.

Washington State's new Domestic Worker Bill of Rights establishes comprehensive employment standards for household workers, creating formal compliance obligations for families and businesses that hire nannies, housekeepers, and home care providers. What specific requirements must hiring entities meet regarding written agreements, termination procedures, and workplace protections before the law takes effect in July 2027?

The U.S. Department of Labor's Wage and Hour Division has issued four new opinion letters addressing critical Fair Labor Standards Act compliance questions that frequently arise in workplace disputes. These official interpretations clarify when exempt employees can perform additional hourly work, how certain bonuses affect overtime calculations, which meal break and pre-shift activities are compensable, and when time-rounding practices create legal risk.

Patsy Doerr, Chief People & Culture Officer at LRN, joins Lowenstein Sandler's Real Talk podcast to share her extensive experience in driving inclusive leadership initiatives and building ethical workplace cultures across global organizations. The conversation explores her career journey and the critical elements needed to advance inclusion, talent development, and leadership in today's corporate environment.

The IRS and Treasury have issued proposed regulations establishing a comprehensive compliance framework for employer contributions to Trump Accounts under Internal Revenue Code Section 128. These rules address written plan requirements, nondiscrimination testing, contribution limits, cafeteria plan integration, and reporting obligations that employers must satisfy for contributions to be excluded from employees' income. The guidance also updates nondiscrimination rules for dependent care assistance programs

On Tuesday, August 11, 2026, the Treasury Department and the Internal Revenue Service (the IRS) issued a proposed rule (the “Proposed Rule”) laying out several requirements for employer contributions to Trump accounts, a tax-favored savings arrangement that may be established for eligible children under age 18 created by the One Big Beautiful Bill Act.

The Centers for Medicare & Medicaid Services (CMS) has posted a new request for information (RFI) targeting pharmacy benefit managers (PBMs) serving Medicare Part D prescription drug plans. CMS staffers intend to use the data they collect to implement new rules for PBMs serving those plans.

The Department of Health and Human Services recently settled with Spencer Gifts following a 2021 ransomware attack that exposed employee health plan information, demonstrating that HIPAA compliance extends beyond traditional healthcare providers. Employer health plans are covered entities under HIPAA, requiring comprehensive risk assessments, security policies, and workforce training—obligations that many non-healthcare organizations may not realize apply to them.

Religious accommodation claims are emerging as a significant issue in retirement plan litigation, reflecting broader trends in employment law. Legal experts observe this development as part of a larger pattern where constitutional and Title VII religious accommodation questions increasingly intersect with ERISA and employee benefits matters.