Benefits Insights https://www.bricker.com/benefits-insights/ Thu, 18 Jun 2026 00:44:24 -0400 Alternative Assets in 401(k) Plans: An ERISA Centered Perspective https://www.bricker.com/sp_resources-blogpost-alternative-assets-in-401-k-plans-an-erisa-centered-perspective blogpost-alternative-assets-in-401-k-plans-an-erisa-centered-perspective Fri, 05 Jun 2026 09:00:01 -0400 Does the Vacatur of the 2024 Fiduciary Rule Change the Applicable Prohibited Transaction Exemption for Non‑Discretionary Fiduciary Advice? https://www.bricker.com/sp_resources-blogpost-does-the-vacatur-of-the-2024-fiduciary-rule-change-the-applicable-prohibited-transaction-exemption-for-non-discretionary-fiduciary-advice blogpost-does-the-vacatur-of-the-2024-fiduciary-rule-change-the-applicable-prohibited-transaction-exemption-for-non-discretionary-fiduciary-advice Wed, 29 Apr 2026 09:00:02 -0400 A Shift in the DOL’s ERISA Enforcement Priorities: What Plan Sponsors Should Know https://www.bricker.com/sp_resources-blogpost-a-shift-in-the-dols-erisa-enforcement-priorities-what-plan-sponsors-should-know blogpost-a-shift-in-the-dols-erisa-enforcement-priorities-what-plan-sponsors-should-know Mon, 20 Apr 2026 09:00:03 -0400 Alternative Assets in 401(k) Plans: An ERISA Centered Perspective https://www.bricker.com/benefits-insights/alternative-assets-in-401-k-plans-an-erisa-centered-perspective Sherry P. Porter alternative-assets-in-401-k-plans-an-erisa-centered-perspective Fri, 05 Jun 2026 09:00:04 -0400 The conversation around alternative assets in 401(k) plans is gaining momentum, driven by regulatory developments, product innovation, and a growing willingness among plan sponsors to consider broader investment options. To understand where things stand—and where they may be headed—it helps to start with the ERISA framework that governs defined contribution plans.

]]> What Employers Should Know About the New FAQs on Educational Assistance Plans https://www.bricker.com/benefits-insights/what-employers-should-know-about-the-new-faqs-on-educational-assistance-plans Lyndsey R. Barnett what-employers-should-know-about-the-new-faqs-on-educational-assistance-plans Tue, 19 May 2026 09:00:05 -0400 The IRS recently released updated FAQs addressing educational assistance programs under Internal Revenue Code Section 127. While much of the guidance reflects existing rules, the updates incorporate recent legislative changes and provide helpful clarifications for employers that offer or are considering offering education benefits.

]]> Health Plans Are the Next Fiduciary Litigation Target - Is Your Governance Ready? https://www.bricker.com/benefits-insights/health-plans-are-the-next-fiduciary-litigation-target-is-your-governance-ready John R. Kirk health-plans-are-the-next-fiduciary-litigation-target-is-your-governance-ready Wed, 06 May 2026 09:00:06 -0400 For years, employers have treated fiduciary governance as a retirement‑plan issue. Formal committees, documented processes, and ongoing oversight became standard in response to excessive fee litigation and regulatory scrutiny.  Health and welfare plans, for the most part, had been largely ignored.  That is now changing.

Recent litigation ...

]]> Does the Vacatur of the 2024 Fiduciary Rule Change the Applicable Prohibited Transaction Exemption for Non‑Discretionary Fiduciary Advice? https://www.bricker.com/benefits-insights/does-the-vacatur-of-the-2024-fiduciary-rule-change-the-applicable-prohibited-transaction-exemption-for-non-discretionary-fiduciary-advice Alexander S. Mattingly does-the-vacatur-of-the-2024-fiduciary-rule-change-the-applicable-prohibited-transaction-exemption-for-non-discretionary-fiduciary-advice Wed, 29 Apr 2026 09:00:07 -0400 Recent federal court decisions vacating the Department of Labor’s (DOL) 2024 fiduciary rule have prompted a common and practical question from retirement plan service providers: Does this change affect whether we still need to rely on PTE 2020‑02 for non‑discretionary fiduciary advice? For providers acting as ERISA fiduciaries, the ...

]]> A Shift in the DOL’s ERISA Enforcement Priorities: What Plan Sponsors Should Know https://www.bricker.com/benefits-insights/a-shift-in-the-dols-erisa-enforcement-priorities-what-plan-sponsors-should-know Michaela Taylor Sheppard a-shift-in-the-dols-erisa-enforcement-priorities-what-plan-sponsors-should-know Mon, 20 Apr 2026 09:00:08 -0400 Earlier this month, the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) issued Field Assistance Bulletin No. 2026‑01, outlining new principles for how the agency will now approach ERISA enforcement. While styled as internal guidance for EBSA investigators, the bulletin signals where the DOL intends to ...

]]> Can an ESOP Indemnify you in a Transaction? https://www.bricker.com/benefits-insights/can-an-esop-indemnify-you-in-a-transaction John R. Kirk can-an-esop-indemnify-you-in-a-transaction Thu, 26 Mar 2026 09:00:09 -0400 Employee Stock Ownership Plans (“ESOPs”) are powerful vehicles for business succession and employee ownership, but they operate under a tightly regulated framework. Because ESOPs are governed by the Employee Retirement Income Security Act of 1974 (“ERISA”), they cannot function like typical corporate buyers or sellers. A commonly ...

]]> Committee Meeting Minutes: Make Them Your Friend — Not Your Foe https://www.bricker.com/benefits-insights/committee-meeting-minutes-make-them-your-friend-not-your-foe Lyndsey R. Barnett committee-meeting-minutes-make-them-your-friend-not-your-foe Tue, 17 Mar 2026 09:00:10 -0400 Retirement plan committee meetings are not the most glamorous part of plan governance. Minutes can feel like an administrative afterthought—something to finalize quickly and file away. But in today’s retirement plan litigation environment, committee meeting minutes are one of the most powerful tools a plan sponsor has to manage fiduciary ...

]]> A Common and Costly Oversight: The Importance of a Written Section 125 Plan https://www.bricker.com/benefits-insights/a-common-and-costly-oversight-the-importance-of-a-written-section-125-plan Michaela Taylor Sheppard a-common-and-costly-oversight-the-importance-of-a-written-section-125-plan Mon, 09 Mar 2026 09:00:11 -0400 Many employers offer popular pre-tax benefits such as health insurance premiums, health FSAs, and dependent care FSAs, assuming that running deductions through payroll on a pre-tax basis is enough. However, one critical component to offering these plans that is often overlooked is that these benefits generally must be offered pursuant to a ...

]]> Does a Single PTO Policy Still Work for Multi-State Employers? https://www.bricker.com/benefits-insights/does-a-single-pto-policy-still-work-for-multi-state-employers Alexander S. Mattingly does-a-single-pto-policy-still-work-for-multi-state-employers Mon, 02 Mar 2026 09:00:12 -0500 I’m often asked to review the benefits and paid leave provisions in employer handbooks. Employers tend to focus first on retirement and health benefits, but significant compliance issues show up elsewhere. By far the most common multi‑state problem I see is an attempt to address state leave requirements with a one‑size‑fits‑all PTO ...

]]> We Allowed a 64-Year-Old to Make An Additional Catch Up Contribution.  Now What?  https://www.bricker.com/benefits-insights/we-allowed-a-64-year-old-to-make-an-additional-catch-up-contribution-now-what Lyndsey R. Barnett we-allowed-a-64-year-old-to-make-an-additional-catch-up-contribution-now-what Wed, 18 Feb 2026 09:00:13 -0500 Benefit professionals continue to navigate a regulatory environment made more complicated by SECURE 2.0, and one area ripe for confusion is the rules governing age‑based contribution limits and excess deferrals. While excess deferrals can arise in many situations, the new age‑60–63 “special catch‑up” rule provides an excellent ...

]]> Lyndsey R. Barnett https://www.bricker.com/team/lyndsey-r-barnett bio-lyndsey-r-barnett Thomas A. Breitenbach https://www.bricker.com/team/thomas-a-breitenbach bio-thomas-a-breitenbach John R. Kirk https://www.bricker.com/team/john-r-kirk bio-john-r-kirk Alexander S. Mattingly https://www.bricker.com/team/alexander-s-mattingly bio-alexander-s-mattingly Robert R. Saelinger https://www.bricker.com/team/robert-r-saelinger bio-robert-r-saelinger Jamie D. Scott https://www.bricker.com/team/jamie-d-scott bio-jamie-d-scott Michaela Taylor Sheppard https://www.bricker.com/team/michaela-taylor-sheppard bio-michaela-taylor-sheppard