September 2023

NOTE: This post was originally written August 29, 2023, and was updated on September 27, 2023 and July 1, 2025.

Breaking News: On June 30, 2025, the U.S. Supreme Court announced that it will not review the Tenth Circuit panel’s decision in PCMA v. Mulready. On May 10, 2024, Glen Mulready, the Oklahoma Insurance Commissioner, asked the Supreme Court to review the case, and reverse the Tenth Circuit’s decision that ERISA preempted portions of Oklahoma’s Patients’ Right to Pharmacy Choice Act (as discussed below). Mr. Mulready argued that the Tenth Circuit’s decision was not consistent with the Supreme Court’s prior decisions and another appeals court opinion, creating a split among the Circuits. In connection with Mr. Mulready’s request, the Supreme Court asked the U.S. Solicitor General’s office to provide its view of the case on behalf of the government, which it provided on May 27, 2025. In its brief, the government asked the Supreme Court to deny any further review of the Mulready case, arguing that the ERISA preemption question did not warrant further review by the Supreme Court, because the Tenth Circuit correctly determined that the provisions of the Oklahoma law were preempted by ERISA. The Supreme Court’s denial of Mulready’s request for review is good news for self-funded ERISA plan sponsors, as it means that the Tenth Circuit’s ruling in favor of ERISA preemption remains in place.Continue Reading Tenth Circuit Rules ERISA Preempts Oklahoma PBM-Reform Law

We recognize that many companies sponsor ERISA welfare benefit plans and will soon be undergoing their open enrollment process and issuing related participant communications. To assist with that process, we have prepared an Automatic Participant Disclosures Checklist for use during open enrollment and throughout the plan year. Note that some of these disclosures may be

Recent years have brought a steady stream of developments in labor and employment law, and 2023 has been no exception. As we expect regulatory and legislative changes to continue, it is critical for employers and HR professionals to stay informed of the impact these developments will have in the workplace. We invite you to join us for a lively presentation discussing the significant legal developments that employers should consider as we look forward to 2024.Continue Reading Register Now | Significant Labor & Employment Law Developments Impacting the Workplace

On April 28, 2023, the IRS Office of Chief Counsel issued Chief Counsel Advice Memorandum 202317020 (CCA Memo), with an important reminder to employers who provide health and dependent care flexible spending arrangements (FSAs) under an Internal Revenue Code (Code) Section 125 cafeteria plan: a failure to adequately substantiate FSA expenses before reimbursement may result in the loss of the tax-free status of all benefits provided under the Code Section 125 cafeteria plan.  Continue Reading Flexible Spending Accounts: Require Substantiation or Risk Disqualification