Groom: In Brief

The statutory penalty for COBRA notice violations can easily add up in light of ERISA’s statutory penalties of up to $110/day per...

The Fifth Circuit sent Braidwood back to the District court to address “compelling—and largely unrebutted—arguments that the Secretary’s...

Plaintiffs, three cities, a coalition of doctors, and an interest group representing small business owners, challenged certain provisions...

SECURE 2.0, signed into law on December 29, 2022, contains over 90 provisions aimed at modernizing tax-qualified retirement plans. The...

In the late 1970s, Congress passed a law to protect substance use disorder ("SUD") records.  The law’s implementing regulations were...

The IRS National Office recently released a legal memorandum (No. 202534004) to a field office on a technical issue under IRS Code...

Thanks to the OBBB (H.R.1 - One Big Beautiful Bill Act), for those issuing Forms 1099-MISC and 1099-NEC, the reporting requirement...

On May 15, 2025, the Departments of Labor, Health and Human Services, and the Treasury (the “Departments”) announced a non-enforcement...

Beginning September 15, 2025, Nebraska employers must provide the required paid sick leave notice, and Nebraska employees begin accruing...

Back to school season is a good time for employers to update their Code section 127 Educational Assistance Programs.  The One Big...

On July 31st, the White House published a Fact Sheet titled “President Donald J. Trump Announces Actions to Get Americans the Best Prices...

On August 7, 2025, the Departments of Treasury, Labor, and Health and Human Services (the “Departments”) issued non-enforcement relief...