United States: Retirement, Superannuation & Pensions

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.

Alabama Hospital Sues Blue Cross And Blue Shield For Millions In Underpayment Of Claims

Jackson Hospital has sued Blue Cross and Blue Shield of Alabama in an Alabama bankruptcy court for $250 million.

United States Insolvency

HB

Hall Benefits Law

The Department Of Labor Proposed Narrow Amendments To Its Electronic Disclosure Safe Harbors

The Department of Labor (the "Department") issued a proposed rule, in which it proposed narrow amendments to its electronic disclosure safe harbors to implement the statutory directive in Section 338 of SECURE 2.0.

United States Employment

GL

Groom Law Group

Bipartisan Coalition, ERIC Support PBM Fiduciary Bill

The ERISA Industry Committee is backing a pharmacy benefit manager (PBM) bill that would establish a fiduciary duty under...

United States Healthcare

HB

Hall Benefits Law

International Employment Law Tracker—February 2026

Jackson Lewis is a founding member of L&E Global, a worldwide alliance of independent law firms providing advice and counsel on employment law matters.

Worldwide Employment

JL

Jackson Lewis P.C.

District Court Reinforces Role Of Article III Standing Limits In Post-Cunningham ERISA Litigation

United States Employment

PR

Proskauer Rose LLP

Seventh Circuit Roundup: A Botched Beneficiary Change, And A Discrimination Claim That Didn't Make It Past The Pleadings (Podcast)

United States Employment

BT

Barnes & Thornburg LLP

Don't Miss The Mark: New USPS Postmark Rules Impact Employee Benefits

United States Employment

GL

Groom Law Group

Retirement Plan Considerations For The Wisconsin Uniform Transfers To Minors Act

United States Employment

RB

Reinhart Boerner Van Deuren s.c.

The Latest Executive Compensation, Employee Benefits & ERISA Litigation Issues

United States Employment

BB

Baker Botts LLP

Federal Agencies Propose Amended Rules Relating To Price Transparency Reporting Requirements

United States Employment

HB

Hall Benefits Law

A Gift From FINRA: Coming Changes To FINRA's Gifts Rule

United States Employment

D

Dechert

5th Circuit Panel Rules For Aramark In Finding Arbitration Clause Subject To Court Review In ERISA Case Against Aetna

United States Employment

HB

Hall Benefits Law

Navigating The Legal Minefield: Founder Investments In Roth IRAs

United States Employment

GP

Goodwin Procter LLP

Succession Planning For Your Professional Services Firm: Why Waiting Isn't An Option

United States Family

MG

MGO CPA LLP

401(k) And IRA Contribution Limits For 2026: Retirement Savings, Adjustments For Inflation, And SECURE 2.0 Changes American Taxpayers Must Know About

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Mediator-and Arbitrator-Retained Experts In Construction Or Business Disputes

United States Litigation

J

JAMS

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

United States Tax

N

Nossaman LLP

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Debt's Grip: What Consumer Bankruptcy Reveals About Financial Risk In America (Podcast)

United States Insolvency

BS

Ballard Spahr LLP

Department Of Labor Advances Proposed Rule Expanding 401(k) Access To Private Capital

While the administration's 180-day target deadline has now passed, the U.S. Department of Labor ("DOL") has begun the formal rulemaking process in response to last August's executive...

United States Employment

SR

Shulman Rogers

Automatic Cash-Out Limits Under SECURE 2.0: Should Your Retirement Plan Adopt The $7,000 Threshold?

The required amendment adoption date for many of the SECURE 2.0 Act of 2022 (SECURE 2.0) provisions is December 31, 2026. While plan sponsors may be focused on the significant mandatory changes imposed by SECURE 2.0...

United States Employment

FL

Foley & Lardner

Delaware Court Of Chancery Rules Workplace Sexual Misconduct Oversight Failures Can Support Shareholder Breach Of Fiduciary Duty Claims

In a precedent-setting derivative decision, the Delaware Court of Chancery held that a board of directors' and senior officers' failure to respond in good faith to clear red flags of workplace sexual misconduct...

United States Employment

AG

Akin Gump Strauss Hauer & Feld LLP

The Ghost In The Machine (Readable Files): Proposed Transparency In Coverage Amendments Attempt To Shed Additional Light On Health Plan Data

The push to health care transparency continues.[1] During the first Trump administration, the Centers for Medicare and Medicaid Services ("CMS"), with the Department of Labor ("DOL")...

United States Employment

GL

Groom Law Group

New Transparency Requirements For Pharmacy Benefit Managers: What Group Health Plan Sponsors Need To Know

United States Employment

WS

Winston & Strawn LLP

FINRA Provides Guidance On The Use Of Negative Consent For Bulk Transfers Of Customer Accounts And Discontinues Related Prior Review Process

United States Finance

MB

Mayer Brown

High-Level Comparison Of The Department Of Labor's PBM Fee Disclosure Proposed Rule And The PBM Disclosure And Rebate Provisions In CAA, 2026

United States Employment

GL

Groom Law Group

The Ninth Circuit's Expansive Reading Of "Financial Accommodations" That Cannot Be Assumed Or Assigned In Bankruptcy

United States Insolvency

JD

Jones Day

Benefits Counselor - February 2026

United States Employment

RB

Reinhart Boerner Van Deuren s.c.

Is A ROBS Structure Right For Your Next Venture? A Tax & Investment View

United States Tax

KR

Kaufman Rossin

New York State Secure Choice Savings Program Deadlines Are Coming

United States Employment

PC

Pryor Cashman LLP

Employers Facing ERISA Lawsuits Over Cost And Value Of Voluntary Benefit Plans

United States Employment

HB

Hall Benefits Law

Fifth Circuit Is The Latest Federal Appellate Court To Find ERISA Plan Arbitration Clause Unenforceable

United States Employment

MB

Mayer Brown

The Graying Of Divorce In New Jersey: Challenges, Costs & Key Financial Impacts

United States Family

AY

A.Y. Strauss

New York State Secure Choice Savings Program Deadlines Are Coming

The New York State Secure Choice Savings Program ("New York Secure Choice") is a state‑facilitated retirement savings program designed to expand access to retirement savings

United States Employment

PC

Pryor Cashman LLP

Employers Facing ERISA Lawsuits Over Cost And Value Of Voluntary Benefit Plans

Employers are increasingly facing lawsuits under the Employee Retirement Income Security Act (ERISA) for their voluntary benefit plans, which include products such as accident...

United States Employment

HB

Hall Benefits Law

Fifth Circuit Is The Latest Federal Appellate Court To Find ERISA Plan Arbitration Clause Unenforceable

On February 10, 2026, the US Court of Appeals for the Fifth Circuit became the eighth federal appellate court to apply the judicially created "effective vindication doctrine...

United States Employment

MB

Mayer Brown

The Graying Of Divorce In New Jersey: Challenges, Costs & Key Financial Impacts

Divorce at any age is emotionally and financially stressful. But for couples in their 50s, 60s, and beyond — a group increasingly referred to as "gray divorce" — the stakes are particularly high.

United States Family

AY

A.Y. Strauss

Dear Littler: What Can We Do (Legally!) About Broken Hearts In The Workplace?

United States Employment

LM

Littler Mendelson

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

SECURE 2.0 strengthens the U.S. retirement system by expanding contribution opportunities, increasing flexibility for savers, and imposing new compliance obligations.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Almost 20 Years Of Section 409A: Is Your Documentation Still In Sync?

It has been nearly 20 years since Internal Revenue Code Section 409A transformed the rules governing nonqualified deferred compensation (NQDC). Many employers updated written plan documents by the 2008 deadline—and haven't touched them since.

United States Employment

SS

Seyfarth Shaw LLP

DOL Continues To Back Plan Sponsors And Fiduciaries In ERISA Forfeiture Litigation

The Employee Retirement Income Security Act of 1974 (ERISA) forfeiture litigation landscape continues to evolve as courts continue to weigh in on the viability of this novel theory of ERISA liability.

United States Employment

HK

Holland & Knight

Drug Pricing And Plan Contracting Practices Under Scrutiny: PBM And TPA Reforms In The Consolidated Appropriations Act, 2026

On February 3, 2026, Congress passed and the President signed the Consolidated Appropriations Act, 2026 ("CAA 26")...

United States Healthcare

GL

Groom Law Group

CVS Caremark Settles Claim Of Over $5M For Underpaying Oklahoma Pharmacies

United States Healthcare

HB

Hall Benefits Law

A Turning Point For Proxy Advisors: JPMorgan's AI Pivot Amid Intensifying Regulatory Scrutiny

United States Commercial

WS

Winston & Strawn LLP

US States Work To Prepare For An Aging Population (Video)

United States Employment

SM

Sheppard, Mullin, Richter & Hampton LLP

U.S. Supreme Court Poised To Address ERISA Pleading Standards For Underperformance Claims

United States Employment

BB

Baker Botts LLP

CITs—Not Necessarily A "No Brainer" Fiduciary Decision

United States Employment

KR

Kutak Rock LLP

Proskauer Benefits Brief: Additional Ways One Can Become Responsible For Withdrawal Liability (Podcast)

United States Employment

PR

Proskauer Rose LLP

ERISA Litigation Enters The Voluntary Benefits Sphere

United States Employment

JL

Jackson Lewis P.C.

DOL Proposes Sweeping New Disclosure Rules For Pharmacy Benefit Managers

United States Employment

FL

Foley & Lardner

DOL Proposes Pharmacy Benefit Manager Fee Disclosure Rule

United States Employment

GL

Groom Law Group

Sixth Circuit Implies New Requirements For Denial-of-Coverage Communications

United States Employment

CM

Crowell & Moring LLP

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

United States Tax

RS

Rotfleisch & Samulovitch P.C.

January 2026 Forfeiture Litigation Update

United States Employment

WS

Winston & Strawn LLP

DOL Enforcement Priorities Change In 2026

United States Employment

GL

Groom Law Group

Proskauer Benefits Brief: What Do You Mean I'm Liable? — Controlled Group Liability And ERISA Withdrawal Exposure (Podcast)

United States Employment

PR

Proskauer Rose LLP

Court Denies Investment Adviser's Bid To Dismiss Utility Co. 401(k) Suit

United States Employment

HB

Hall Benefits Law

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Latest Videos

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Coffee Talk With Benefits Episode 21: Pension Risk Transfers And Litigation Risk: What Fiduciaries Need To Know (Podcast)

SS

Seyfarth Shaw LLP

The Class Action Weekly Wire – Episode 93: Key Trends In ERISA Class Actions (Video)

DM

Duane Morris LLP

Navigating The Office: What If My Health Burdens The Employer's Health Plan? (Video)

ML

McCarthy, Lebit, Crystal & Liffman

Quick Tips For ERISA Plan Administrators When Something Goes Wrong (Video)

PR

Proskauer Rose LLP

Department Of Labor's Fiduciary Rule (Video)

RG

Ropes & Gray LLP

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