Groom: In Brief

Each year, CMS issues key documents that issuers rely on to develop plans and rates for the upcoming plan year. This week, CMS released...

On February 3, 2026, a federal court in Missouri granted a motion to dismiss a tobacco premium surcharge lawsuit. This is the second time...

In Notice 2026-13 (the “Notice”), IRS gives us an updated model 402(f) rollover notice for qualified plans (replacing Notice 2020-62)...

Each year, the IRS updates Revenue Procedures (Rev. Proc. 2026-1 through Rev. Proc. 2026-7) for policies and procedures applicable to...

A recently announced SEC cease and desist order that included a $150,000 penalty reiterates the importance the SEC places on registered...

The U.S. Department of Labor’s Employee Benefits Security Administration ("EBSA") today announced an update to its national enforcement...

Plaintiffs’ attorneys who bring excessive fee class action lawsuits under ERISA have found a new target – supplemental benefits, such as...

As background, in January 2025, the IRS issued Revenue Ruling 2025-4, which provided guidance on the federal tax treatment and reporting...

A major benefit consulting firm recently announced that the funded status of the largest corporate pension plans significantly increased...

Several cases have been filed challenging the investment decisions concerning non-company stock assets held in employee stock ownership...

A new exception from the additional 10% tax for early distributions from defined contribution plans (including 403(b) and 457(b) plans)...

For about 30 years, DOL has administered a limited amnesty program called the “Delinquent Filer Voluntary Compliance Program" or “DFVC.”...