Compliance Stuff

The Internal Revenue Service has released updated frequently asked questions addressing educational assistance programs under Section 127 of the Internal Revenue Code, along with a revised sample plan document, Publication 5993 (Rev. 4-2026). The updated guidance represents changes made by the One Big Beautiful Bill of 2025, providing clarification for employers that offer—or are considering offering—tuition assistance or student loan repayment benefits. Chance to Revamp : The updated guidance, reformed by the One Big Beautiful Bill , gives employers a timely opportunity to modernize Section 127 programs, including by revising plan documents, expanding or formalizing student loan repayment features, and reassessing compliance with notice and nondiscrimination requirements. Section 127 permits employers to provide certain educational benefits to employees on a tax-free basis through a written educational assistance program. Employees may currently exclude up to $5,250 per year from gro...

As Mental Health Awareness Month (annually observed each May) draws attention to the prevalence of mental health conditions in the workplace, employers should be reminded that mental health conditions may qualify as disabilities under the Americans with Disabilities Act (ADA), and, if so, employers have the same reasonable accommodation obligations they would for any physical disability. 00:00 10:29 Quick Hits The ADA’s broad definition of “disability” expressly encompasses mental health condition s, which may include major depressive disorder, panic disorder, anxiety disorder, post-traumatic stress disorder (PTSD), attention deficit disorder, and autism spectrum disorder, among others. Employers have an obligation to provide reasonable accommodation(s) that enable employees with mental health disabilities to perform their essential job functions or enjoy the equal privileges and benefits of employment. Employees are not entitled to dictate a preferred accommodation; employers may expl...

U.S. employers are bracing for new developments in workplace policy and regulation as technology-related risks – namely around AI and data privacy – take center stage. This comes as businesses adjust to workplace policy shifts following a year shaped by other Trump administration priorities, including immigration enforcement and increased scrutiny of diversity, equity and inclusion (DEI) initiatives. Littler’s 14th Annual Employer Survey draws on insights from more than 300 C-suite executives, in-house lawyers and human resources professionals. The report explores the top workplace law trends, compliance challenges and employment litigation risks facing U.S. businesses in 2026 and how executives are navigating them. AI is now the leading area where employers expect changes to workplace policy and regulation to impact their businesses over the next year, followed by data privacy. This is a notable shift from last year’s survey, when DEI and immigration topped the list. As AI becomes mor...

I was sitting with a model of care (MOC) recently — not skimming it, actually reading it — and it brought back a conversation I had with a colleague that I have not been able to shake. We were talking about our years leading case management teams inside Special Needs Plans (SNPs). Both of us held senior roles. Both of us supervised the people responsible for coordinating some of the most medically complex, socially fragile members in managed care. When we asked each other the same question, we got the same answer: We did not remember ever having the MOC in our line of sight. Not pinned to the wall. Not referenced in team huddles. Not pulled out when a new case manager was onboarded or when a difficult member situation required a reset. The policies and procedures? Yes. The workflows? Certainly. But the MOC — the document that defines why all those policies exist, whom they were designed to serve, and how the health plan envisioned care being coordinated for its most vulnerable enrolle...