Regulatory

IRS notices, DOL guidance, proposed and final rules affecting qualified plans.

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Advisory Opinion 2026-01A — This Advisory Opinion concludes that a sub-group of Idaho Farm Bureau Federation employer members would constitute a “group or association of employers” within the meaning of ERISA section 3(5). It also concludes that the Idaho Farm Bureau Federation Health Plan would constitute an “employee welfare benefit plan” under ERISA section 3(1) that is a multiple employer welfare arrangement under ERISA section 3(40).

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Regulatory