Comment Letters

For more information on the Council's comment letter program, contact Lynn Dudley, senior vice president, global retirement and compensation policy, or Katy Johnson, president.

March 6, 2026

Council Comments to IRS on Notice 2026-5, "Expanded Availability of Health Savings Accounts under OBBBA"

The Council commends the U.S. Treasury Department and the Internal Revenue Service (IRS) for developing timely guidance to support implementation of the OBBBA. We respectfully ask the IRS to provide additional clarification to reduce uncertainty and support long-term compliance.

February 23, 2026

Council letter in Response to Transparency in Coverage Proposed Rules

Council comments in connection with the Transparency in Coverage Proposed Rules published in the Federal Register on December 23, 2025, by the U.S. departments of Health and Human Services, Labor and the Treasury.

February 19, 2026

Comments on Initial Trump Account Guidance

American Benefits Council comments on Notice 2025-68, in which the U.S. Treasury Department and the Internal Revenue Service provide initial guidance on Trump Accounts under Section 70204 of the 2025 tax bill commonly referred to as the One, Big, Beautiful Bill Act (H.R. 1).

November 24, 2025

Council Letter to DOL on 408(b)(2) Rulemaking

Council Letter to DOL on 408(b)(2) Rulemaking

October 29, 2025

Council Comments to DOL/EBSA in Response to RFI on Pooled Employer Plans

The Council is writing to highlight the fact that PEPs are showing great promise because the statutory and agency requirements and guardrails to date have allowed PEP providers--including pooled plan providers (PPPs), investment managers, and recordkeepers--important flexibility to design their plans and the necessary infrastructure in a manner that is both attractive to the marketplace and econom...

October 27, 2025

Council Letter to Treasury on Publication of Retirement Plan Data

Council Letter to Treasury on Publication of Retirement Plan Data

October 3, 2025

Council Comments on Rules and Regulations Pertaining to the RISavers Retirement Savings Program

Council comments on rules and regulations pertaining to the RISavers Retirement Savings Program.

September 10, 2025

Council Letter to CMS Regarding Proposed Regulations Regarding Medicare and Medicaid Programs (Hospital OPPS)

Council Letter to CMS Regarding Proposed Regulations Regarding Medicare and Medicaid Programs (Hospital OPPS)

July 31, 2025

Council Letter Urging EBSA to Retain "Transition Policies"

The American Benefits Council opposes the agency's proposal to revoke a regulation that shields certain pre-1999 insurance policies, known as "Transition Policies," from ERISA fiduciary rules applying to general account assets.

July 21, 2025

Council Letter to CMS Responding to RFI on Hospital Price Transparency

The Council's comments respond to six specific questions posed by CMS related to the Hospital Price Transparency rules including recommendations related to the accuracy and completeness of data, as well as increased enforcement by CMS to ensure compliance by hospitals with the HPT rules.

July 2, 2025

Comments to Tri-Agencies in Response to RFI Regarding the Prescription Drug Machine-Readable File Requirement

The American Benefits Council's response to the request for information regarding the prescription drug machine-readable file requirement in the transparency in coverage final rule issued by the U.S. departments of the Treasury, Labor, and Health and Human Services.

May 30, 2025

Council Comments on 2025-2026 Priority Guidance Plan Recommendation (Notice 2025-19)

Council comment letter urging Treasury, IRS to provide guidance on repurposing welfare benefit fund assets.

May 12, 2025

Council Letter to OMB with Deregulatory Recommendations for Health Policy

In a May 12 letter to the White House Office of Management and Budget (OMB), the American Benefits Council provided a detailed list of recommendations for deregulatory action related to health policy.

April 14, 2025

Comment Letter to Governor Sarah Sanders on Arkansas House Bill 1150

In a letter to Arkansas Governor Sarah Sanders, the American Benefits Council requests the governor to veto Arkansas House Bill 1150, which, if enacted, would reduce pharmacy access for a substantial number of Arkansans and their families.

March 25, 2025

Council Letter to DOL Regarding White House Deregulatory Order

In a letter to new U.S. Department of Labor (DOL) Secretary Lori Chavez-DeRemer, the American Benefits Council specified six policy areas warranting deregulation in accordance with a recent White House directive.

March 17, 2025

Comment Letter to IRS on Proposed Code Section 162(m) Regulations

The Council asked the IRS to withdraw a proposed rule that could improperly expand the scope of Section 162(m) deduction limits to certain nonemployees, creating unnecessary complexity for publicly traded companies.

March 17, 2025

Comment Letter to IRS on Proposed Regulations on Automatic Enrollment Requirements Under Section 414A

The Council has asked the IRS for greater flexibility and clearer guidance to help employers comply with recently proposed automatic enrollment rules. Areas of concern include timing of automatic escalation, treatment of grandfathered plans, coordination with DOL and small business exemptions.

March 14, 2025

Comment Letter to IRS on Proposed Catch-Up Contribution Regulations

The Council is urging the IRS to refine its proposed regulations on catch-up contributions to reduce administrative complexity. Key recommendations include extending transition periods, clarifying employer wage aggregation rules and expanding correction methods.

March 7, 2025

Comment Letter to HHS/OCR Regarding Proposed HIPAA Security Rule to Strengthen the Cybersecurity of Electronic Protected Health Information

The Council is urging flexibility when updating HIPAA security rule requirements, noting that the proposed rule issued in January would require stricter compliance measures and impose new administrative burdens on plan sponsors, group health plans and business associates.

February 28, 2025

Council Letter to the New York State Department of Taxation and Finance Commenting on New York State Secure Choice Savings Program Draft Policies and Procedures

The New York State Secure Choice Savings Program has released draft policies and procedures outlining how the program will operate, including employer participation requirements. The Council has recommended key changes focused on clarifying employer exemptions, refining administrative procedures, and aligning employee count rules with the enabling statute.

December 23, 2024

Council Comments to EBSA Regarding OTC Coverage of Contraceptives

In a recent letter sent to the tri-agencies, the Council voiced support for OTC contraceptive coverage without cost-sharing but emphasized the need for safeguards against fraud and waste.

December 19, 2024

Council Comments to IRS on Guidance Related to Long-Term, Part-Time Employees

Responding to IRS issued guidance on long-term, part-time employee participation in 401(k) and 403(b) plans, the Council praised the delayed effective date and flexibility for 403(b) plans and suggested greater alignment between the guidance and final regulations issued in late 2023.

December 16, 2024

Comments to Treasury/IRS Regarding Overpayments under Section 301 of the SECURE 2.0 Act

In comments on Notice 2024-77, Treasury and IRS guidance related to inadvertent overpayments, the Council recommended continued coordination with DOL and encouraged the removal of restrictions on relief overpayments to officers and self-employed participants.

November 4, 2024

Council Comments to IRS Regarding Implementation of Saver's Match Contributions

The Council's response to IRS Notice 2024-65 recommends streamlining the Saver's Match program's implementation, aiming to ease employer administration of the program and boost retirement plan participation.

October 18, 2024

Council Comments to IRS Regarding Guidance on Matching Contributions Made on Account of Qualified Student Loan Payments

The Council urged the IRS to clarify and modify certain aspects of the student loan matching provision under the SECURE 2.0 Act, which allows employer plan sponsors to make contributions to a retirement plan matching employees' student loan payments.

October 18, 2024

Council Comments to IRS Regarding Required Minimum Distribution Regulations

The Council asked the IRS to delay the applicability date and provide good-faith relief for plan sponsors and beneficiaries interpreting new regulations on Roth and non-Roth accounts. If left unchanged, the proposed regulations will be applicable as of January 1, 2025.

October 16, 2024

Council Comments to DOL Retirement Savings Lost and Found Information Collection Request

The Council urged DOL to provide clearer guidance and adopt a cooperative approach for addressing missing retirement plan participants, while highlighting concerns about liability risks and administrative burdens in the DOL's proposed approach.

October 7, 2024

Council Comments to IRS Regarding New In-Service Withdrawals & 10% Penalty Exceptions

The Council is asking IRS for clearer guidance on emergency personal expense distributions and domestic abuse victim distributions under the SECURE 2.0 Act to facilitate smoother implementation for retirement plan sponsors.

September 17, 2024

Council Comments to Treasury/IRS Regarding Proposed RMD Regulations

In testimony and written comments to the IRS, the Council strongly urged a delay in the applicability date of any final regulations related to retirement plan RMDs and recommended a host of other modifications to the recently proposed regulations.

September 9, 2024

Council Comments on HHS Proposed Regulations Regarding Medicare Payment Programs

In response to a wide-ranging set of proposed regulations on Medicare, the Council emphasized its support for hospital price transparency and site-neutral payment reform and endorsed new, proposed reporting requirements for hospitals related to quality and health equity.

July 5, 2024

Supplemental Comments on Reporting and Disclosure Requirements RFI

Supplemental comments related to the notice of plan benefits that an administrator of a terminating plan is required to send to individuals who are plan participants as of the termination date.

June 17, 2024

Comment letter to DOL on Proposed Information Collection Request Regarding the Retirement Savings Lost and Found Program

Comment letter on proposed information collection request regarding the retirement savings Lost and Found program.

May 31, 2024

Council Letter to IRS Regarding Priority Guidance Plan and VEBAs

"I write on behalf of the American Benefits Council (\"the Council\"), in connection with the solicitation of recommendations for the U.S. Treasury Department and Internal Revenue Service (IRS) 2024-2025 priority guidance plan (Notice 2024-28), to strongly urge that Treasury and the IRS take action to provide employers with the certainty and the path forward needed to enable them to...

May 13, 2024

Council Comments on Consolidation in Health Care Request for Information

Council Comments on Consolidation in Health Care Request for Information

April 19, 2024

Councill Letter to Tri-Agencies Requesting Surprise Billing Relief

On April 19, the Council asked the U.S. Departments of Health and Human Services, Labor and Treasury (the "tri-agencies") to extend enforcement discretion they previously provided in FAQs, regarding recalculation of the QPA under the NSA.

April 10, 2024

Council Comment Letter Supporting Retirement Investment Parity

Comment letter supporting amendment permitting 403(b) plans to have access to the same lower cost institutional fund available to virtually all other retirement plans, including 401(k) plans, governmental 457 plans, and the federal Thrift Savings Plan

April 5, 2024

Council Comments on Anti-Abuse Rules Under Section 127 of SECURE 2.0

Council comments on anti-abuse rules under Section 127 of the SECURE 2.0 Act.

April 5, 2024

Council Comments to IRS Regarding Notice 2024-22 (Guidance on PLESAs and Anti-Abuse Rules Under Section 127 of SECURE 2.0)

The American Benefits Council ("the Council") appreciates the opportunity to comment on Notice 2024-22, which provides initial guidance on Section 127 of the SECURE 2.0 Act of 2022 (SECURE 2.0) regarding the creation of Pension-Linked Emergency Savings Accounts (PLESAs).

April 1, 2024

Council Comments on Proposed Regulations to Delaware's EARNS Program

Council comments on proposed regulations to Delaware's EARNS Program.

March 29, 2024

Council Comments on EBSA Enforcement Oversight ? Missing Participants

Council letter to the U.S. House of Representatives on EBSA Enforcement Oversight ? Missing Participants.

March 29, 2024

Council Comments on Automatic Portability Transaction Regulations

The Council's comments on the U.S. Department of Labor's proposed regulations that would implement the new statutory prohibited transaction exemption under Section 4975 of the Internal Revenue Code

March 1, 2024

Council Comments to CMS Regarding Draft CY 2025 Part D Redesign Program Instructions

Council Comments to CMS Regarding Draft CY 2025 Part D Redesign Program Instructions

February 20, 2024

Council Letter to Treasury/IRS Regarding PEP/MEP Guidance in Notice 2024-02

Council Letter to Treasury/IRS Regarding PEP/MEP Guidance in Notice 2024-02

February 7, 2024

Council Letter to Treasury/IRS Regarding Notice 2024-02

Council Letter to Treasury/IRS Regarding Notice 2024-02

January 26, 2024

Council Comments to IRS Regarding Proposed Long-Term, Part-Time Employee Rules for 401(k) Plans

In a January 26 letter to the Internal Revenue Service (IRS), the American Benefits Council expressed concern that the agency's proposed rules for long-term, part-time (LTPT) employees will limit retirement plan participation opportunities for these employees and could increase costs and administrative burdens for employer plan sponsors.

January 12, 2024

Council Comments to Banking Agencies on Proposed Regulations Implementing Basel III Endgame

The American Benefits Council submitted written comments to three federal regulatory bodies on January 12, describing the potential negative consequences of the proposed Basel III Endgame package of reforms on retirement plan investments.

January 8, 2024

Council Comments to CMS Regarding Notice of Benefit and Payment Parameters for 2025 Proposed Rule

American Benefits Council comment letter regarding the notice of benefit and payment parameters for 2025 proposed rule, issued by the U.S. departments of Health and Human Services and Treasury.