Employee Benefits Law Blog
State and local governmental employers in Michigan have several options when structuring retirement benefits for their workforce. Unlike private employers, governmental entities are generally not subject to ERISA and instead operate within a framework established primarily under the Internal Revenue Code, state law, and local ordinances or charters. As a result, public employers often have flexibility in plan design but must still consider administrative complexity, workforce objectives, and long-term financial commitments.
This article provides a high-level ...
On January 15, 2026, the U.S. Department of Labor’s Employee Benefits Security Administration (“EBSA”) announced a major update to its national enforcement projects for fiscal year 2026. The changes are intended to focus enforcement resources on areas that pose the greatest risk to plan participants and beneficiaries, while reducing emphasis on minor or technical compliance issues.
According to the Department of Labor, this is the most significant revision to EBSA’s enforcement framework in recent years. The goal is to make investigations more efficient and ...
On September 16, 2025, the Internal Revenue Service released final rules implementing SECURE 2.0 changes to catch-up contributions under certain retirement plans, including 401(k) and 403(b) plans. Employers should be aware of two key changes.
1. Mandatory Roth Catch Up Contributions for High Earners
Employees whose FICA wages from the plan sponsor exceed the applicable indexed threshold during the prior calendar year ($150,000 for 2026) may only make catch-up contributions on a Roth basis. This is an employer level determination based solely on wages paid by the employer ...
