IRS Increases 2026 Retirement Plan Contribution Limits
The IRS has increased the annual employee deferral limit for 401(k), 403(b), and 457(b) plans for 2026. ... READ MORE
2026 Roth Catch-Up Requirement for High-Earning Employees: What Employers Need to Know
If a retirement plan does not currently permit Roth contributions, affected highly paid participants will lose access to catch-up contributions entirely unless the plan adds a Roth feature. Plan sponsors should confirm whether Roth contributions are ... READ MORE
The OBBB's Impact on Employee Benefits and Executive Compensation:
The One Big Beautiful Bill signed into law on July 4, 2025, delivers significant updates to employee benefits. Most notably, it expands HSA eligibility, increases dependent care FSA limits, makes permanent student loan repayment assistance, and intr ... READ MORE
Mental Health Parity Final Rule Enforcement Paused
The Mental Health Parity and Addiction Equity Act (MHPAEA) requires group health plans to provide mental health and substance use disorder (MH/SUD) benefits equal to medical/surgical benefits. In September 2024, federal agencies issued the 2024 MHPA ... READ MORE
What Employer Health and Welfare Plan Sponsors Should Know: Tobacco Surcharges and Legal Risk
Employer plan sponsors that impose tobacco use surcharges on participants enrolled in group health plans should take immediate notice of recent litigation and enforcement trends targeting wellness program compliance under the Affordable Care Act (AC ... READ MORE
2025 Employer's Guide: Navigating the New Landscape of Immigration Enforcement
In an era marked by rapid changes in immigration policies and enforcement practices, understanding the evolving landscape of immigration enforcement has never been more critical for employers and employees alike. The McGrath North Labor & Employment ... READ MORE
