Posts from May 2026.
The IRS recently released updated FAQs addressing educational assistance programs under Internal Revenue Code Section 127. While much of the guidance reflects existing rules, the updates incorporate recent legislative changes and provide helpful clarifications for employers that offer or are considering offering education benefits.
For years, employers have treated fiduciary governance as a retirement‑plan issue. Formal committees, documented processes, and ongoing oversight became standard in response to excessive fee litigation and regulatory scrutiny. Health and welfare plans, for the most part, had been largely ignored. That is now changing.
Recent ...