On September 8, 2026, the Department of Labor’s Employee Benefits Security Administration (EBSA) issued Field Assistance Bulletin No. 2026-03 (FAB 2026-03 or the Bulletin), announcing a focused enforcement policy for the Mental Health Parity and Addiction Equity Act (MHPAEA). At the same time, EBSA also released a corresponding compliance tool intended to provide additional guidance
Every few years, promoters resurface with new “double dip” health plan products promising employees more take‑home pay and employers big employment‑tax savings. The pitch is familiar: employees pay large pre‑tax “premiums” through a cafeteria plan, then receive substantial, “tax‑free” payments back through payroll that are just shy of the pre‑tax contributions. Because the contribution was
As described in earlier Thompson Hine blog posts (here, here, here, and here), Trump accounts continue to take shape as a new employer-sponsored benefit. On August 11, 2026, the Treasury Department and IRS published proposed regulations (REG-101355-26) that answer many of the open questions we flagged previously, most significantly, how
Employer-sponsored group health plans are facing a growing wave of ERISA class action lawsuits, and the claims are getting bolder, including claims of “financial dominance”. In our previous post on this topic, we analyzed Barbich et al. v. Northwestern University et al., No. 1:25-cv-06849 (N.D. Ill.), which introduced a novel “financial dominance” theory
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”). While ransomware enforcement actions are not new, one of the four settlements stands out as a landmark: for
Artificial intelligence (“AI”) tools are increasingly being deployed across the employee benefits landscape: from claims administration and customer service to investment analysis and participant engagement. While these technologies promise efficiency and cost savings, recent litigation and regulatory activity underscore that the use of AI in benefits administration carries meaningful legal and fiduciary risk. Below we
February 2026
On November 26, 2025, the District of New Jersey issued its latest ruling in Lewandowski v. Johnson & Johnson, granting Johnson & Johnson’s motion to dismiss the fiduciary breach claims for lack of Article III standing.
As a refresher, a class action lawsuit was filed by Johnson & Johnson (“J&J”) employees, against
Enacted into law as part of the 2025 budget reconciliation act and as initially described in an earlier Thompson Hine blog post, Trump accounts will provide a new private savings vehicle for the exclusive benefit of eligible minor children. The IRS recently issued Notice 2025-68 to provide additional detail on Trump accounts while proposed
On November 4, 2025, the U.S. District Court for the District of Rhode Island in Williams v. Bally’s Management Group, LLC dismissed a participant challenge to an employer’s tobacco surcharge under ERISA, rejecting both statutory discrimination and fiduciary breach theories. The court held that the plaintiff failed to state a claim that the surcharge violated
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (“OBBBA”). Among other things, the OBBBA created a “starter” individual retirement account called a “Trump Account” and authorized a program under which an employer can make non-taxable contributions to an employee’s Trump Account. Employers considering the new Trump