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In this episode of Employee Benefits and Executive Compensation: Preparing for 2027, Troutman Pepper Locke attorneys Lynne Wakefield and Heather Heath Ryan explore the rapidly evolving health and welfare plan landscape and what plan sponsors and fiduciaries need to consider heading into 2027. The discussion opens with a foundational overview of health and welfare plan governance and fiduciary best practices, including the critical distinction between settlor and fiduciary functions, and explains why robust governance structures are increasingly essential in today's legal and regulatory environment. From there, Heather and Lynne turn to the key developments driving risk and change for plan sponsors, including the surge in breach of fiduciary duty litigation involving prescription benefit managers (PBMs), voluntary benefits, and tobacco surcharges; new CAA 2026 disclosure and reporting requirements for group health plan service providers; proposed DOL regulations expanding PBM fee transparency; recent guidance on fertility benefits; anticipated guidance on mental health parity (MHPAEA) and overfunded VEBAs; and considerations related to GLP-1 coverage. Whether you are evaluating your PBM contracts, reviewing your voluntary benefits offerings, or building out your health and welfare plan committee structure, this episode offers practical insights to help your organization manage risk and prepare for the year ahead. Listeners can find updates on Trump accounts, executive compensation, and retirement plans in other episodes in the series. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

In this episode of Employee Benefits and Executive Compensation: Preparing for 2027, Troutman Pepper Locke attorneys Emily Zimmer and Constance Brewster discuss key retirement plan developments plan sponsors and fiduciaries should have on their radar heading into 2027. Topics include implementation of the SECURE 2.0 catch-up contribution rules, the upcoming Saver's Match program launching in 2027, the growing trend toward in-plan retirement income solutions and related fiduciary considerations, and critical plan administration checklist items such as mandatory auto-enrollment, long-term part-time employee eligibility, qualified long-term care distributions, and the looming December 31, 2026, SECURE 2.0 amendment deadline. Listeners can find updates on Trump Accounts, executive compensation, and health and welfare plans in other episodes in the series. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

In this episode of Employee Benefits and Executive Compensation: Preparing for 2027, Jim Earle and Jeff Banish, attorneys in Troutman Pepper Locke’s Employee Benefits + Executive Compensation practice, break down Trump accounts, a new type of individual retirement account established under the One Big Beautiful Bill Act designed to build long-term wealth for children. Jim and Jeff walk through who qualifies as an eligible beneficiary, how accounts are established, key rules governing the growth period, including contribution limits and permitted investments, and the federally funded $1,000 pilot program contribution for children born between 2025 and 2028. The episode also explores the exciting opportunities Trump accounts present for employers, including how companies can contribute to employees' children's accounts directly or through a cafeteria plan salary reduction arrangement under a Section 128 employer contribution program. Jim and Jeff address compliance and reporting obligations, outstanding IRS and Treasury guidance, and important planning considerations as employers weigh Trump account contributions against other benefits. Listeners can find updates on health and welfare plans, executive compensation, and retirement plans in other episodes in the series. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

As many life sciences companies prepare for strategic exits, existing collaboration partners can make or break the deal. Join Troutman Pepper Locke Partners Mindy Rudolph and Mandy Hassan as they discuss how targets can navigate M&A transactions when key assets are tied up in complex licensing and collaboration arrangements. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

In this installment of our Employee Benefits and Executive Compensation Preparing For 2026 series, hosts Constance Brewster and Jeff Banish walk employers through the new rules on mandatory Roth catch-up contributions and the optional "super catch-up contributions," as we approach 2026. This episode distills what's changing, who's affected, updated limits for 2026, and practical steps plan sponsors should take now to prepare for 2026. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Welcome back to "The Tax Blueprint: Structuring Funds, Joint Ventures, and REITs." In the third episode of our three-part series, hosts Saba Ashraf, Aresh Homayoun, and Tom Phelan explore the advantages that may be offered to foreign investors in U.S. real estate funds by using REITs. This episode discusses how REITs can be utilized to minimize U.S. tax return filing obligations and tax liabilities for foreign investors. Saba, Aresh, and Tom discuss a side-by-side comparison of the results of using a C-corporation blocker by the fund and a REIT blocker by the fund. Stay tuned for upcoming series covering structuring by funds and GPs to ensure maximum utilization of Section 1202, characterization of preferred equity investments, management fee waivers, management compensation structuring, and other topics of interest. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Join Lydia Parker and Laura Ferguson, partners in Troutman Pepper Locke's Employee Benefits + Executive Compensation Practice, as they discuss the top five health and welfare updates from 2025 to prepare you for 2026, from significant legislative changes to emerging litigation trends that are reshaping the landscape for plan sponsors. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Welcome back to "The Tax Blueprint: Structuring Funds, Joint Ventures, and REITs." In the second episode of our three-part series, hosts Saba Ashraf, Aresh Homayoun, and Tom Phelan explore the unique advantages real estate funds can offer to tax-exempt investors – including pension plans, university endowments, private foundations, and IRAs. This episode discusses key strategies for tax-exempt investors to maximize their returns, including the use of REITs as a "blocker" to avoid UBTI, the implications of debt-financed income, and the nuances of the fractions rule. Stay tuned for upcoming episodes which will cover the advantages of REITs for foreign investors in funds. Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Join hosts Saba Ashraf, Aresh Homayoun, and Tom Phelan for the inaugural episode of The Tax Blueprint: Structuring Funds, Joint Ventures, and REITs. This episode kicks off a three-part series exploring the strategic advantages of real estate investment trusts (REITs) for various investor groups. We explore the benefits for U.S. individuals, with a special focus on members of general partner (GP) entities. Our hosts discuss how REIT structures can offer significant tax advantages and the specific advantages for GP members, such as optimizing state tax strategies and reducing the tax burden on carried interest. Stay tuned for upcoming episodes, which will explore the advantages for tax-exempt and foreign investors.

Join Troutman Pepper Locke Partners Morgan Klinzing and Jay Jumper, along with Independence Capital Partners President and CFO Eric Emrich, as they delve into the intricacies of Internal Revenue Code Section 1202, commonly known as the qualified small business stock exclusion. In this insightful episode, the hosts explore the transformative changes brought about by the taxpayer-favorable enhancements to Section 1202, and the impacts on the startup and growth-stage ecosystem. Whether you are a business owner, investor, or tax professional, this discussion will provide valuable perspectives on navigating the evolving landscape of small business stock exclusions.

In this episode of Troutman Pepper Locke's Employee Benefits and Executive Compensation podcast, hosts Lydia Parker and Lynne Wakefield explore the complex legal landscape surrounding the coverage of GLP-1s prescribed for weight loss purposes within self-insured medical plans. As these medications gain popularity, plan sponsors face the challenge of controlling costs while meeting participant demand and maintaining legal compliance. The discussion covers various design alternatives, including cost-sharing strategies, waiting periods, and wellness program rewards, while addressing potential legal risks under HIPAA, the Affordable Care Act, and the Americans with Disabilities Act. Tune in to explore how plan sponsors can navigate these issues effectively as a means to attract and retain employees, while mitigating financial exposure.

Assisted Living and the Law, hosted by Troutman Pepper Locke attorneys Cal Stein and Emma Trivax, offers timely insights and practical advice on navigating the complex and evolving legal landscape of the long-term care industry. In this installment, Cal and Emma explore the potential impact of proposed Medicaid cuts on nursing homes and long-term care facilities. The discussion includes an overview of Medicaid's role as the primary payer for many nursing home residents and the importance of understanding legal discharge procedures for residents impacted by Medicaid cuts. This episode also covers the implications of a recent federal court decision on the upcoming staffing mandate for nursing facilities.

Assisted Living and the Law, hosted by Troutman Pepper Locke attorneys Cal Stein and Emma Trivax, offers timely insights and practical advice on navigating the complex and evolving legal landscape of the long-term care industry. In this installment, Cal and Emma explore the recently released Nursing Facility Industry Segment-Specific Compliance Program Guidance (ICPG) from the Office of Inspector General (OIG). They provide a historical context for the ICPG, discuss risk areas highlighted by the ICPG, and offer recommendations and strategies for mitigating such risks.

In this installment of our Employee Benefits and Executive Compensation Considerations in Mergers and Acquisitions podcast series, Partners Jeffery Banish and Joshua Gelfand discuss many of the complex issues surrounding employee benefits and executive compensation in M&A transactions. They cover key concerns, common pitfalls, and best practices relating to matters that are likely to arise in M&A transactions. Understanding and addressing benefit issues is critical to ensuring that the parties identify the risks and liabilities they may be assuming relating to benefit matters.

Assisted Living and the Law, hosted by Troutman Pepper attorneys Cal Stein and Emma Trivax, offers timely insights and practical advice on navigating the complex and evolving legal landscape of the long-term care industry. In this installment, Cal and Emma dive into the staffing mandates issued by the Centers for Medicare & Medicaid Services (CMS). They discuss the background and specifics of these mandates, including the required hours per resident per day (HPRD) nursing staff levels and the 24/7 registered nurse requirement. The episode also explores the potential challenges these mandates present for long-term care facilities, such as hiring and retention difficulties, increased operational costs, and the impact on patient care. Additionally, they offer practical risk mitigation strategies to help facilities navigate these new requirements effectively.