Articles

With the rise of the mandates, voluntary incentives, and programs for paid leave, insurance companies have been increasingly providing private employers with policies covering wages to employees taking paid leave, including time off for qualifying FMLA reasons. Recognizing this practice, the OBBBA allows for the same sliding scale percentages in the Section 45S credit to be applied to the amount the employer pays for premiums dedicated to those qualifying leaves. 

Choosing an executor or trustee is one of the most important decisions you will make during the estate planning process, as these fiduciaries will be responsible for managing assets, handling legal and financial matters, and protecting the interests of your beneficiaries. Understanding the differences between these roles and the qualities needed to fulfill them can help ensure your estate is administered efficiently and according to your intentions.

In many situations, a limited guardianship allows the individual to retain as much independence as possible while still receiving necessary support. Understanding the process for petitioning the court for limited guardianship can help families protect their loved ones while respecting their legal rights.

Planning for the future is never easy, especially when it involves aging, long-term care, and the possibility of declining health. In elder law, families often hear the terms "advance planning" and "crisis planning," but understanding the difference between the two can have a significant impact on financial security, access to care, and peace of mind.

On February 26, 2026, the U.S. Department of Labor provided a notice of proposed rulemaking to change the analysis employers must use to decide whether a worker is an employee or independent contractor under the Fair Labor Standards Act, the Family and Medical Leave Act, and the Migrant and Seasonal Agricultural Worker Protection Act. 

When the possibility of skilled nursing care enters the picture, many families worry not only about health concerns but also about the financial impact of long-term care. With nursing home costs continuing to rise, proactive planning can help preserve hard-earned assets, protect a spouse or loved ones, and ensure access to quality care when it is needed most.

A properly drafted power of attorney allows a trusted person to make important decisions on your behalf if you become unable to do so yourself, helping avoid delays, court intervention, and uncertainty during difficult times.

This article briefly describes mandatory autoenrollment rules as adopted by SECURE 2.0.

On June 30, 2026, the U.S. Supreme Court announced its decision in West Virginia v. B.P.J., which consolidated two cases involving high school transgender athletes. As fall sports ramp up, school districts may need to re-examine their approach to requests from students self-identifying as transgender regarding sports participation.

Most plan sponsors don’t think too much about the contribution limits that apply to retirement plans such as 401(k), 403(b), IRAs, and other such plans.

An Alzheimer’s diagnosis (or other form of dementia) can be overwhelming for families—not only emotionally, but legally and financially. The time immediately following a diagnosis is critical for putting a plan in place that protects your loved one’s wishes, finances, and long-term care options. “Crisis estate planning” focuses on acting quickly while the individual still has legal capacity, ensuring important decisions are made proactively rather than under court supervision later.

An Alzheimer’s or dementia diagnosis is life-changing, not only for the individual diagnosed, but also for their loved ones. While many families expect to address long-term care needs later in life, Alzheimer’s introduces a level of urgency, complexity, and uncertainty that requires immediate attention. Planning ahead is not just helpful, it is essential.

On June 15, 2026, the Pennsylvania Supreme Court issued its long-awaited decision on the legality of so-called “skill games.”  

What to Know About the Rothification of Catch-Up Contributions