Segal's case for Variable Annuity Pension Plans points to a structural rethink of defined benefit risk, not just another funding-relief patch: instead of the sponsor bearing full investment risk or shifting all of it to participants, a VAPP indexes benefit payouts to actual investment performance, smoothing volatility without chasing a fixed return. For sponsors of legacy DB plans tired of chronic funding-ratio swings, it's worth understanding as a genuine design alternative, not just a hedge.

Defendant Greebel appealed the district court's rejection of a settlement agreement to garnish his 401(k) to satisfy a criminal restitution order, and the Second Circuit reversed, holding the parties' proposed garnishment orders complied with the prior mandate.

As the SECURE 2.0 Act deadline for mandatory catch-up contributions for some plan participants looms, many retirement plan sponsors are beginning to amend their plan documents to meet its requirements.

VAPPs can help funded pension plans balance risk, support retirement income and create a more sustainable path forward.

Retirement plans face a critical compliance deadline arriving on December 31, 2026.

To avoid politics and focus solely on the numbers, we will refer to Trump accounts as “530A accounts,” so named by the section of the Internal Revenue Code enacted under the One Big Beautiful Bill Act (OBBBA) on July 4, 2025.

Before adopting a Trump Account (OBBBA Section 530A) contribution program, Mayer Brown advises employers to benchmark it against existing benefits like dependent care FSAs and 529 plans, check whether enough employees have young dependents to benefit, and weigh administrative cost against real recruitment value.

Cash-balance plans lead the way in groundswell of support for offering a more meaningful approach to generating retirement income for cash-strapped workers.

Ted Benna's new Radish plan aims to help lower-income workers build savings through employer-funded performance rewards.

Even those with modest means can grow their nest eggs bigger than they might think.

Get compliance insights on the new IDR Gateway, RARC code requirements and next steps for group health plan sponsors.

With the market projected to reach tens of billions of dollars by 2030 and a growing wave of state coverage mandates prompting employers to add menopause benefits, the opportunities are expanding fast, and so is the regulatory scrutiny.

Many employers are considering the coverage arrangements, but worries about the ACA marketplaces — including potentially high costs for workers — are making them hesitant to move forward, according to a survey.

On April 23, 2026, the U.S. Department of Health and Human Services (“HHS”) Office for Civil Rights (“OCR”) announced settlements with four health entities following investigations into ransomware breaches that exposed unsecured electronic protected health information (“ePHI”).

From compliance notices and fiduciary responsibilities to unexpected operational challenges, asking “what if?” helps plan sponsors anticipate risks before they become costly problems.

The Departments of Health and Human Services, Labor, and the Treasury (Departments) recently released the Federal Independent Dispute Resolution (IDR) public use files (PUF) and supplemental tables for the third and fourth quarters of 2025.

Virginia Governor Abigail Spanberger recently signed into law paid sick leave (PSL) entitlements for nearly all employees working in the Commonwealth. The law will have a staggered effective date, with the earliest changes taking effect in mid-2027.

What employers should know about key developments this week: Severance Agreement Overhaul: The No Severance Ultimatums Act, awaiting Governor Kathy Hochul’s signature.

Local governments often lead on workplace issues like paid sick leave, discrimination, and pay equity.

Roberts Disability Law, P.C. secured a procedural win for its client in Goldman v. Unum Life Insurance Company of America, No. 3:26-cv-01022-LJC, —F.Supp.3d—-, 2026 WL 2184768 (N.D. Cal. July 21, 2026), where United States Magistrate Judge Lisa J.

In Raya v. Barka, No. 25-2394, F.4th , 2026 WL 2168772 (9th Cir. July 28, 2026), Plaintiff sued his former employer, Calbiotech, Inc., several individual defendants, and Calbiotech’s 401(k) Profit Sharing Plan and Pension Plan, asserting ERISA claims for denial of benefits, breach of fiduciary duty.

A recent decision by the Seventh Circuit Court of Appeals in Havlik v. University of Chicago highlights the importance of promptly resolving deficient retirement plan beneficiary changes and designations.

Plaintiffs filed two new ERISA suits on June 23, 2026. Both target the same fiduciary duty, and both push the theory onto new ground.

Ajeti v. Life Insurance Company of North America, No. 26-3249, 2026 WL 2150163 (E.D. Pa. July 27, 2026), addresses whether ERISA governs, and preempts, state-law claims brought by foreign nationals seeking disability benefits under a plan established by their American employer.

The groups are asking the Fourth Circuit to maintain a district judge’s verdict in Stana v. SAS Institute Inc.

The Department of Labor recently issued proposed regulations that would implement sweeping revisions to long-standing electronic disclosure safe harbors for health and welfare plans.

On July 23, 2026, the Department of Labor (DOL) issued proposed regulations that would significantly expand the ability of group health plans to furnish required ERISA disclosures electronically (“Proposed Rule”).

The DOL's July 23 proposal would extend a 2020-style e-delivery safe harbor to ERISA group health plans, shifting from today's consent-based standard to default website notice-and-access delivery — a change DOL estimates could lift e-delivery rates from about 68% to 90% and save $402 million a year.

Discover practical open enrollment communication strategies that help employees understand options, make informed decisions and take action.

Buying another business is exciting. It usually means your company is growing, adding new customers, entering a new market, or acquiring talented employees.