Skill

legalcode-benefits-erisa-compliance

Assess ERISA compliance for US employee benefit plans — fiduciary duties, prohibited transactions, plan document requirements, SPDs, Form 5500, COBRA, HIPAA portability, ACA employer mandate (IRC § 4980H), Mental Health Parity (MHPAEA), and retirement plan qualification (401(k), 403(b), defined benefit). Covers recent DOL and IRS guidance including SECURE 2.0 Act, MHPAEA 2024 Final Rule enforcement status, Cunningham v. Cornell (April 2025), DOL Fiduciary Rule vacatur, and current indexed thresholds for 2025/2026. Use when auditing benefit plan compliance, responding to DOL or IRS inquiries, preparing for plan sponsor due diligence, analyzing M&A benefit plan exposure, assessing fiduciary liability, or building an annual compliance calendar for ERISA-governed health, welfare, or retirement plans.