Our Issues

Other Issues

Learn more about other issues of interest to American Benefits Council members.

Tax Reform, Deficit Reduction & Federal Budget

The tax incentives for employer-sponsored health and retirement plans are commonly at risk of being curtailed or eliminated to generate federal revenue in the context of tax or budget reform. The Council is constantly working to preserve these tax incentives by underscoring their economic value.

Fiduciary Responsibility

Under ERISA, a fiduciary has the legal responsibility to act solely in the interest of its participants and beneficiaries. This section covers enforcement, amendment and litigation of these responsibilities, including matters related to the provision of retirement-related investment advice.

Spousal, Dependent & Beneficiary Issues

This section covers employee benefit matters related to the definition and treatment of spouse and dependent beneficiaries, including proposals and rules that address marriage, domestic partnership and adoption.

Electronic Disclosure

The Council has long supported modernizing our disclosure system so employers have the option to provide required notices and statements in an electronic format while preserving participants' privacy, security and the right to opt out and receive paper copies of notices.

Paid Leave

This section covers efforts at the federal level to provide employees with a minimum level of mandatory paid leave for illness and other purposes. In addition, several states and municipalities have already enacted programs mandating paid leave for private-sector employees.

Non-Discrimination Issues

This section addresses employee benefit offerings or practices that are perceived to run afoul of age or disability nondiscrimination rules, including the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA).

Executive Compensation

This section covers policymaking and enforcement under the Internal Revenue Code, particularly sections 409A 457(A) and 162(m), relating to executive and non-qualified deferred compensation. Such matters include legislation, regulation and litigation regarding executive pay and shareholder rights.

Stock-Based Compensation

Employee Stock Ownership Plans (ESOPs) and Employee Stock Purchase Plans (ESPPs), for example, can be a valuable element of an employee's compensation package. This section covers these employer stock arrangements as well as matters arising from employer stock investment options in defined contribution plans.

Workforce & Staffing Issues

This section covers policy related to nontraditional workforce segments, including part-time, temporary and seasonal workers, as well as career-stage trends such as succession planning and phased retirement.

Global Benefits

Under the auspices of the American Benefits Institute, the Council conducts research and serves as a conduit for global companies to share information about international retirement, health and compensation plan trends.

Disaster Relief

This section includes legislation and regulation providing relief from reporting and other plan sponsor obligations as a result of localized natural disasters.

Other Benefits

This section provides resources on employee benefit matters that are emergent, dormant, relatively rare or otherwise do not fit neatly into the other categories.