Ryan Mitchell

The Connelly v. United States decision redefines estate tax valuation by confirming that life insurance proceeds used for corporate share redemption must be included in a business’s taxable estate.

Illinois employers are required to provide employees with a written comparison of their health plan’s benefits. An updated model disclosure forms was recently released for 2025.

The DOL increased ERISA penalties for 2025, emphasizing the need for employers to prioritize compliance to avoid significant penalties.