Benefits Insights

What Does Ohio's Proposed Paid Family and Medical Leave Law Mean for Multi-State Employers?

Wed, 09 Sep 2026 09:00:01 -0400

Tobacco Surcharges: New Federal Guidance Gives Employers Some Relief, But Not a Free Pass

Mon, 31 Aug 2026 09:00:02 -0400

You Discovered a Roth Catch-Up Error for a High Earner. Now What?

Mon, 17 Aug 2026 09:00:03 -0400

What Does Ohio's Proposed Paid Family and Medical Leave Law Mean for Multi-State Employers?

Alexander S. Mattingly — Wed, 09 Sep 2026 09:00:04 -0400

Ohio legislators introduced Senate Bill 396 this spring, which would establish a state paid family and medical leave (PFML) insurance program. Although the bill remains in the early stages of the legislative process, it serves as a reminder that PFML requirements have become a significant compliance consideration for employers with multi-state workforces.

Tobacco Surcharges: New Federal Guidance Gives Employers Some Relief, But Not a Free Pass

Michaela Taylor Sheppard — Mon, 31 Aug 2026 09:00:05 -0400

We have written several blogs over the years addressing whether employers can charge employees more for health coverage if they use tobacco. The short answer is yes, but only if the surcharge satisfies HIPAA and Affordable Care Act wellness program rules. Since then, employers sponsoring tobacco surcharge programs have found themselves increasingly defending class action litigation alleging that their programs failed to satisfy wellness program requirements. In response, the Departments of Labor, Treasury, and Health and Human Services (“Departments”) recently issued new guidance addressing some of the most common compliance questions surrounding tobacco surcharges and other health-contingent wellness programs.

You Discovered a Roth Catch-Up Error for a High Earner. Now What?

Lyndsey R. Barnett — Mon, 17 Aug 2026 09:00:06 -0400

Beginning in 2026, participants whose prior-year FICA wages exceeded $150,000 in 2025 (indexed for inflation in later years) must make any catch-up contributions on a Roth basis rather than a pre-tax basis. While many employers have worked closely with payroll providers and recordkeepers to implement the new rules, errors can still occur, and we have started to get these calls from clients regarding what to do next when an error is detected. If you discover that a participant who was subject to the mandatory Roth catch-up requirement instead made catch-up contributions on a pre-tax basis, the good news is that the final regulations provide a correction framework as long as you elected the deemed method. Most employers selected the deemed method for this reason, which means they were supposed to automatically roll a high earner into Roth even if they hadn’t elected Roth, rather than requiring the participant to make a new election.

The FMLA Premium Trap: What Happens When an Employee Never Returns?

Michaela Taylor Sheppard — Wed, 12 Aug 2026 09:00:07 -0400

Most employers know that health coverage generally must continue during Family and Medical Leave Act (FMLA) leave. The more difficult questions tend to arise later when premiums were never collected, or an employee fails to return from leave. Here are a few FMLA rules employers should keep in mind.

Do You Provide a COBRA Notice for Your On-Site Clinic?

Lyndsey R. Barnett — Thu, 30 Jul 2026 09:00:08 -0400

Many employers have invested in on-site or near-site health clinics as a way to improve employee access to care, reduce healthcare costs, and minimize time away from work. While these clinics can provide significant value, they also can create a compliance issue that is easy to overlook: if your on-site clinic is a group health plan, are you complying with COBRA?

The Long Road to Long-Term Care Distributions

Michaela Taylor Sheppard — Mon, 20 Jul 2026 09:00:09 -0400

By now, many plan sponsors may be wondering whether SECURE 2.0 implementation will ever truly be finished. A recent reminder that the answer “not quite yet” comes in the form of IRS Notice 2026-33, which provided long-awaited guidance on qualified long-term care distributions. Prior to this release, there was little guidance on the implementation of this option. While the statute created a new penalty-free distribution option to pay long-term care insurance premiums, the guidance establishes several conditions that must be satisfied before a distribution will qualify for favorable tax treatment.

My Company Received a Check from a Blue Cross Blue Shield Class Action Settlement – What Should I Do With It?

Sherry P. Porter — Mon, 13 Jul 2026 09:00:10 -0400

If your company recently received a check from Blue Cross Blue Shield Association (BCBS), you may be wondering where it came from. You are not alone. The check likely relates to a class action suit filed in 2012, where plaintiffs alleged that BCBS and its affiliates violated federal antitrust laws by limiting competition. In 2020, BCBS agreed to settle the case, and as part of that settlement, BCBS agreed to pay over $2 billion to eligible individuals and employers who had purchased BCBS health plans (including fully insured plans and self-funded plans). Employer-sponsored group health plans had to file claims to participate in the settlement fund. This likely occurred years ago since the claims window closed in 2021.

Why You Should Be Reviewing Your COBRA Notices (Even If You Use a COBRA Vendor)

Lyndsey R. Barnett — Mon, 22 Jun 2026 09:00:11 -0400

Consolidated Omnibus Budget Reconciliation Act (COBRA) compliance often gets treated as a “set it and forget it” administrative task, particularly when employers outsource to third-party administrators. But the legal obligation to provide compliant COBRA notices ultimately rests with the plan administrator, not the COBRA vendor. That makes periodic reviews of COBRA notices essential. A deficient notice is not just a technical error; it can expose the plan (and employer) to statutory penalties, litigation costs, and participant claims.

Alternative Assets in 401(k) Plans: An ERISA Centered Perspective

Sherry P. Porter — Fri, 05 Jun 2026 09:00:12 -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

Lyndsey R. Barnett — Tue, 19 May 2026 09:00:13 -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.

Benefits Insights

What Does Ohio's Proposed Paid Family and Medical Leave Law Mean for Multi-State Employers?

Tobacco Surcharges: New Federal Guidance Gives Employers Some Relief, But Not a Free Pass

You Discovered a Roth Catch-Up Error for a High Earner. Now What?

What Does Ohio's Proposed Paid Family and Medical Leave Law Mean for Multi-State Employers?

Tobacco Surcharges: New Federal Guidance Gives Employers Some Relief, But Not a Free Pass

You Discovered a Roth Catch-Up Error for a High Earner. Now What?

The FMLA Premium Trap: What Happens When an Employee Never Returns?

Do You Provide a COBRA Notice for Your On-Site Clinic?

The Long Road to Long-Term Care Distributions

My Company Received a Check from a Blue Cross Blue Shield Class Action Settlement – What Should I Do With It?

Why You Should Be Reviewing Your COBRA Notices (Even If You Use a COBRA Vendor)

Alternative Assets in 401(k) Plans: An ERISA Centered Perspective

What Employers Should Know About the New FAQs on Educational Assistance Plans

Lyndsey R. Barnett

Alexander S. Mattingly

Robert R. Saelinger

Jamie D. Scott

Michaela Taylor Sheppard

James Whelan

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