Publications and Resources

Featured Publications

The Council regularly provides intelligence and analysis to its members and offers policy expertise to lawmakers and the general public.

Thursday, June 6, 2024
Benefits Briefing Webinar Presentation: The State of the States, Part II
Benefits Briefing Webinar Presentation: The State of the States, Part II
Friday, 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 access substantial welfare benefit fund assets – oftentimes hundreds of millions of dollars or more – to provide health and welfare benefits to employees and their beneficiaries."
Thursday, May 30, 2024
Benefits Briefing Webinar Presentation: Trends and Developments in Defined Contribution Retirement Plan Litigation
Benefits Briefing Webinar Presentation: Trends and Developments in Defined Contribution Retirement Plan Litigation
Monday, May 13, 2024
Council Comments on Consolidation in Health Care Request for Information
Council Comments on Consolidation in Health Care Request for Information
Thursday, May 9, 2024
Council Amicus Brief before the U.S. Supreme Court Requesting Cert in Bugielski v. AT&T
As a part of ongoing efforts to push back on harmful and ill-founded litigation against employee benefit plans, the American Benefits Council is urging the U.S. Supreme Court to review an appellate court decision with sweeping implications for 401(k) retirement plan sponsors. If the decision is allowed to stand, it will be much more difficult for plan sponsors to fend off class action fee cases.
Wednesday, May 8, 2024
Benefits Briefing Webinar Presentation: May 2024 Washington Update
Webinar materials for the May 2024 Washington Update.
Thursday, April 18, 2024
Summary of DOL/EBSA Notice Proposing Voluntary Reporting of Missing Participants
On April 16, the U.S. Department of Labor (DOL) published in the Federal Register a notice announcing its intention to collect information voluntarily from retirement plans in order to establish the Retirement Savings Lost and Found created by Section 303 of the SECURE 2.0 Act of 2022 ("SECURE 2.0"). This voluntary reporting could first be provided through an attachment to the 2023 Form 5500. Thus, DOL's proposal envisions voluntary reporting on plan years that have already finished. As discussed below, the proposal also envisions voluntary reporting on plan years from the first date that the plan was subject to ERISA – long before the plans years that are expressly contemplated by the information collection provisions of SECURE 2.0.
Wednesday, April 17, 2024
Summary of IRS Notice Providing Relief to Certain RMD Provisions
Council summary of IRS notice providing relief to certain required minimum distribution provisions.
Tuesday, April 16, 2024
Council tells House Subcommittee: ERISA 'foundation of employer-sponsored health care'
WASHINGTON, DC – In written statement sent to the U.S. House of Representatives Committee on Education and the Workforce Subcommittee on Health, Employment, Labor and Pensions, the American Benefits Council underscored the importance of the Employee Retirement Income Security Act of 1974 (ERISA) and its federal preemption standard, which provides the path to higher quality, lower cost care for millions of American workers and their families across the country."
Thursday, April 11, 2024
State- and City-Based Retirement Programs that Could Result in Mandates Imposed on Current Plan Sponsors (Courtesy of Davis & Harman LLP)
State-run and City-run Retirement Programs that Could Result in Mandates Imposed on Current Plan Sponsors
Friday, 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.
Monday, April 1, 2024
Council Comments on Proposed Regulations to Delaware's EARNS Program
Council comments on proposed regulations to Delaware's EARNS Program.
Friday, 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
Friday, March 22, 2024
Summary of Recent Class-Action Litigation Alleging Fiduciary Breaches Associated with Pension Risk Transfers
The filing of several class-action lawsuits in federal court appears to signal a new avenue for the plaintiffs' bar to allege fiduciary wrongdoing on the part of employee benefit plans, now related to the selection of an insurer for the purposes of executing a pension risk transfer.
Wednesday, March 20, 2024
Benefits Briefing Webinar Presentation: Recent Health Plan Litigation: What You Need to Know
Recent Health Plan Litigation: What You Need to Know
Thursday, March 14, 2024
Council Response to House Education and the Workforce Request for Information on ERISA
WASHINGTON, DC – In a written response to the U.S. House of Representatives Education and the Workforce Committee on March 14, the American Benefits Council described how ERISA – the landmark Employee Retirement Income Security Act of 1974 – is the bedrock upon which our successful employer-sponsored health and retirement benefits systems are built.
Friday, March 8, 2024
Benefits Briefing Webinar Presentation: Spring 2024 Legislative, Regulatory and Judicial Update
Benefits Briefing Webinar Presentation: Spring 2024 Legislative, Regulatory and Judicial Update
Thursday, February 29, 2024
Summary of GAO report on Tracking and Consolidating retirement savings
The Government Accountability Office made recommendations to Congress and three federal agencies to help 401(k) plan participants better keep track of their retirement savings.
Wednesday, February 28, 2024
Strengthening defined benefit pension system will enhance retirement security for many; Council submits recommendations to HELP Committee
WASHINGTON, DC – "The solution to America's retirement savings shortcomings is not to turn away from the employer-sponsored retirement system, but to build upon it – including bold measures to strengthen defined benefit benefit plans," said Lynn Dudley, American Benefits Council senior vice president, global retirement and compensation policy.
Wednesday, February 28, 2024
Summary of U.S. District Court for the Northern District of Texas Ruling in Spence v. American Airlines
In a ruling with alarming implications for employer-sponsored retirement plans, the U.S. District Court for the Northern District of Texas has allowed a case to advance alleging fiduciary violations in connection with a company's stated commitment to environmental, social and governance goals (ESG). A detailed summary of the ruling is available for Council members.