# Benefits erisa compliance
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Assess ERISA compliance for US employee benefit plans — fiduciary duties, prohibited transactions, plan document requirements, SPDs, Form 5500, COBRA, HIPAA…

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.

This skill assesses ERISA compliance for US employer-sponsored benefit plans across two major regulatory tracks: **health and welfare plans** and **retirement plans**. **Covers:** - Fiduciary duty analysis under ERISA §§ 401–414 (prudence, loyalty, diversification, plan documents; settlor vs. fiduciary function distinction) - Prohibited transaction screening (ERISA § 406, IRC § 4975) with exemption analysis (ERISA § 408, DOL class PTEs) - Plan document compliance (ERISA § 402; SECURE 2.0 amendment requirements) - Summary Plan Descriptions and required notices (ERISA § 102; 29 C.F.R. § 2520.102-3) - Form 5500 filing compliance (ERISA § 104; DFVCP penalty relief) - COBRA continuation coverage (ERISA §§ 601–608; IRC § 4980B) - HIPAA portability, special enrollment, and wellness programs - ACA employer mandate (IRC § 4980H) — ALE determination, penalties, and safe harbors - Mental Health Parity (MHPAEA, 29 U.S.C. § 1185a) including NQTL comparative analysis - Retirement plan qualification: 401(k) ADP/ACP testing, 403(b) universal availability, defined benefit minimum funding (IRC § 412), contribution limits (IRC §§ 402(g), 415) - Current DOL and IRS guidance: SECURE 2.0, Cunningham v. Cornell, DOL Fiduciary Rule vacatur, MHPAEA 2024 Final Rule enforcement pause - Excise tax and civil penalty quantification with correction program identification **Does not:** - Provide ...

## Jurisdictions

Global



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