As the first half of 2026 has passed, plan sponsors should be aware of ongoing significant litigation concerning the Employee Retirement Income Security Act (ERISA). Multiple cases may substantially impact ERISA issues, including pleading standards for fiduciary breach claims, 401(k) plan forfeitures, internal procedures for ESOP disputes, and wellness program structures to comply with nondiscrimination provisions. In these cases, current and former employees continue to challenge plan practices as breaches of ERISA’s fiduciary duties. [...]

On Tuesday, August 11, 2026, the Treasury Department and the Internal Revenue Service (the IRS) issued a proposed rule (the “Proposed Rule”) laying out several requirements for employer contributions to Trump accounts, a tax-favored savings arrangement that may be established for eligible children under age 18 created by the One Big Beautiful Bill Act. The Proposed Rule builds on earlier guidance published by the IRS. The Proposed Rule, if finalized after the notice and [...]

Maryland’s Family and Medical Leave Insurance (FAMLI) program is quickly approaching, bringing significant new obligations for employers of all sizes. Preparing for FAMLI will require coordination across human resources, payroll, benefits, and legal teams. Employers that plan now will be better positioned to meet the program’s requirements. On July 29, Ballard Spahr’s Labor and Employment Group hosted a webinar on FAMLI, to provide practical guidance on implementation strategies for employers. If you are interested [...]