https://1.next.westlaw.com Employee Benefits & Executive Compensation https://1.next.westlaw.com/Document/I4c82f1f6d77111f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I4c82f1f6d77111f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Fri, 12 Dec 2025 00:00:00 CST The White House issued an Executive Order directing the SEC to review all rules and guidance relating to proxy advisors. The Executive Order specifically cites ISS and Glass Lewis' influence over corporate governance matters and their focus on DEI and ESG initiatives. https://1.next.westlaw.com/Document/I159f751dd69811f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I159f751dd69811f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Thu, 11 Dec 2025 00:00:00 CST Institutional Shareholder Services Inc. (ISS) updated its pay-for-performance methodology for US companies. The updated methodology applies beginning on February 1, 2026. https://1.next.westlaw.com/Document/Ic5084404d6a711f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/Ic5084404d6a711f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Thu, 11 Dec 2025 00:00:00 CST Institutional Shareholder Services Inc. (ISS) issued an updated set of FAQs regarding its US executive compensation policies. https://1.next.westlaw.com/Document/I081395b8d11e11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I081395b8d11e11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Thu, 04 Dec 2025 00:00:00 CST Glass, Lewis & Co. (Glass Lewis) released its 2026 Benchmark Policy Guidelines for the US and for shareholder proposals and ESG-related issues. https://1.next.westlaw.com/Document/I0ec379c8ca1511f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I0ec379c8ca1511f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Wed, 26 Nov 2025 00:00:00 CST In litigation under the No Surprises Act (NSA), a district court rejected a health provider's argument that an independent dispute resolution (IDR) determination involving a surprise medical billing claim under the NSA was enforceable under the Federal Arbitration Act (FAA). The court also found that the NSA did not create a private cause of action for judicial confirmation of IDR awards. https://1.next.westlaw.com/Document/I5821602ec61c11f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I5821602ec61c11f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Tue, 25 Nov 2025 00:00:00 CST In litigation under the No Surprises Act (NSA), the Eleventh Circuit rejected an air ambulance provider's request to vacate an arbitrator's payment determination obtained under the NSA. The Eleventh Circuit reasoned that the provider failed to meet the threshold for vacating an arbitration award under the Federal Arbitration Act (FAA) for fraud or undue means—or because the arbitrator exceeded its authority. https://1.next.westlaw.com/Document/I48490db4ca0c11f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I48490db4ca0c11f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Tue, 25 Nov 2025 00:00:00 CST Institutional Shareholder Services (ISS) released its 2026 Proxy Voting Guideline Updates. https://1.next.westlaw.com/Document/I3483aadac9f511f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I3483aadac9f511f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Tue, 25 Nov 2025 00:00:00 CST The White House has released an executive order outlining President Trump's vision for the federal government to build an integrated AI platform to harness federal scientific datasets to facilitate AI‑accelerated innovation and discovery. https://1.next.westlaw.com/Document/I35c46234c90711f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I35c46234c90711f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 24 Nov 2025 00:00:00 CST A list of executive employment agreement summaries recently published by What's Market. What's Market provides a continuously updated database of executive employment agreements that allows you to search agreements using filters, such as the employer's industry, the executive's position, and the agreement's governing law. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/I5d48ca14c55811f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I5d48ca14c55811f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Fri, 21 Nov 2025 00:00:00 CST In litigation challenging a health plan's categorical exclusion for gender-affirming care, the Ninth Circuit vacated the district court's decision holding that the plan's TPA violated the nondiscrimination requirements under Section 1557 of the Affordable Care Act (ACA) in administering the exclusion. The Ninth Circuit remanded the case for reconsideration by the district court in light of the Supreme Court's decision in US v. Skrmetti. In Skrmetti, the Supreme Court held that a ban on gender-affirming care for minors under Tennessee law did not violate the US Constitution. https://1.next.westlaw.com/Document/Ic765b447be1f11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/Ic765b447be1f11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 17 Nov 2025 00:00:00 CST A list of executive employment agreement summaries recently published by What's Market. What's Market provides a continuously updated database of executive employment agreements that allows you to search agreements using filters, such as the employer's industry, the executive's position, and the agreement's governing law. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/I922fbf79c09811f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I922fbf79c09811f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Thu, 13 Nov 2025 00:00:00 CST In Notice 2025-67, the Internal Revenue Service (IRS) announced cost-of-living adjustments affecting the 2026 dollar limits for tax-qualified retirement plans. The Pension Benefit Guaranty Corporation (PBGC) issued updated premium rates for 2026, and the Social Security Administration (SSA) announced an increase in the Social Security wage base for 2026. https://1.next.westlaw.com/Document/I4cc397ecbb2b11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I4cc397ecbb2b11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 10 Nov 2025 00:00:00 CST A Rhode Island district court has dismissed litigation brought by a plan participant challenging a tobacco surcharge imposed under an employer's wellness program. The court found that the disputed surcharge did not violate rules prohibiting discrimination on the basis of a health-status related factor under the Employee Retirement Income Security Act (ERISA), as implemented. The court also concluded that the participant lacked Article III standing to bring a fiduciary breach claim under ERISA. https://1.next.westlaw.com/Document/Ieda1f535be3611f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/Ieda1f535be3611f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 10 Nov 2025 00:00:00 CST A list of equity plan summaries recently published by What's Market. What's Market provides a continuously updated database of equity incentive plans that allows you to search plans using filters, such as the company's size, industry, and location. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/Icc410abdb98c11f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/Icc410abdb98c11f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Tue, 04 Nov 2025 00:00:00 CST Institutional Shareholder Services (ISS) has announced the scheduled opening of its peer group submission and review window for companies in the US, Europe, and Canada. https://1.next.westlaw.com/Document/Ic6d9d67fb8de11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/Ic6d9d67fb8de11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Tue, 04 Nov 2025 00:00:00 CST The Internal Revenue Service (IRS) has announced the increased dollar amount for use in calculating patient-centered outcomes research (PCOR) fees, a funding requirement under the Affordable Care Act (ACA) (Notice 2025-61 (Nov. 3, 2025)). The increased amount applies for plan and policy years ending on or after October 1, 2025, and before October 1, 2026. https://1.next.westlaw.com/Document/I0ed8e81cb11511f0a46ce0b0eca8b640/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I0ed8e81cb11511f0a46ce0b0eca8b640/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 03 Nov 2025 00:00:00 CST A list of equity plan summaries recently published by What's Market. What's Market provides a continuously updated database of equity incentive plans that allows you to search plans using filters, such as the company's size, industry, and location. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/I9501141bb8ae11f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I9501141bb8ae11f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 03 Nov 2025 00:00:00 CST A list of executive employment agreement summaries recently published by What's Market. What's Market provides a continuously updated database of executive employment agreements that allows you to search agreements using filters, such as the employer's industry, the executive's position, and the agreement's governing law. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/I699b6fe9573611f0ae8fc362ad603490/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I699b6fe9573611f0ae8fc362ad603490/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Sun, 02 Nov 2025 00:00:00 CDT New from Practical Law Employee Benefits & Executive Compensation! A collection of the top Health and Welfare Plan resources we published or significantly updated during Q3 2025. https://1.next.westlaw.com/Document/I0771389bb59511f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I0771389bb59511f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Thu, 30 Oct 2025 00:00:00 CDT Institutional Shareholder Services (ISS) announced the launch of its open comment period on proposed changes to its benchmark voting policies for 2026. https://1.next.westlaw.com/Document/I24be16f6b0f811f0a46ce0b0eca8b640/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I24be16f6b0f811f0a46ce0b0eca8b640/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Tue, 28 Oct 2025 00:00:00 CDT A list of executive employment agreement summaries recently published by What's Market. What's Market provides a continuously updated database of executive employment agreements that allows you to search agreements using filters, such as the employer's industry, the executive's position, and the agreement's governing law. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/I6ab3d064b0df11f0a6fc90e599a2d03e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I6ab3d064b0df11f0a6fc90e599a2d03e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 27 Oct 2025 00:00:00 CDT In a ruling that addresses the Supreme Court's Bostock (2020) and Skrmetti (2025) rulings, a Mississippi district court has vacated provisions of final implementing regulations under Section 1557 of the Affordable Care Act (ACA). In the now-vacated regulatory provisions, the Department of Health and Human Services (HHS) had expanded the interpretation of Title IX of the Education Amendments of 1972 (for Section 1557 purposes) to include nondiscrimination involving gender identity. https://1.next.westlaw.com/Document/I59bed2d5ada211f0a6fc90e599a2d03e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I59bed2d5ada211f0a6fc90e599a2d03e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 20 Oct 2025 00:00:00 CDT A list of equity plan summaries recently published by What's Market. What's Market provides a continuously updated database of equity incentive plans that allows you to search plans using filters, such as the company's size, industry, and location. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/Ic682d3e5ada011f0a6fc90e599a2d03e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/Ic682d3e5ada011f0a6fc90e599a2d03e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 20 Oct 2025 00:00:00 CDT A list of executive employment agreement summaries recently published by What's Market. What's Market provides a continuously updated database of executive employment agreements that allows you to search agreements using filters, such as the employer's industry, the executive's position, and the agreement's governing law. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/If273f54da9cd11f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/If273f54da9cd11f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Wed, 15 Oct 2025 00:00:00 CDT Proxy advisory firm Glass Lewis notified clients that it will no longer offer its benchmark proxy voting guidelines beginning in 2027. https://1.next.westlaw.com/Document/I0e0b2376a52111f0a6fc90e599a2d03e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I0e0b2376a52111f0a6fc90e599a2d03e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 13 Oct 2025 00:00:00 CDT The Internal Revenue Service (IRS) has announced the 2026 cost-of-living adjustments for limits involving health and welfare plans and certain fringe benefit arrangements that are governed by the tax code (Rev. Proc. 2025-32). To a limited extent, the 2026 limits will reflect changes made by the "One Big Beautiful Bill" (OB3) (which was enacted in July 2025). https://1.next.westlaw.com/Document/I9e24c6a7a83811f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/I9e24c6a7a83811f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 13 Oct 2025 00:00:00 CDT A list of equity plan summaries recently published by What's Market. What's Market provides a continuously updated database of equity incentive plans that allows you to search plans using filters, such as the company's size, industry, and location. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/Iad9bbe13a84511f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/Iad9bbe13a84511f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 13 Oct 2025 00:00:00 CDT A list of executive employment agreement summaries recently published by What's Market. What's Market provides a continuously updated database of executive employment agreements that allows you to search agreements using filters, such as the employer's industry, the executive's position, and the agreement's governing law. What's Market also contains links to the underlying public documents. https://1.next.westlaw.com/Document/Iba60b357a2b311f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/Iba60b357a2b311f0a0f8b8c1f831a509/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Wed, 08 Oct 2025 00:00:00 CDT A Texas district court has issued a ruling resolving the matter of remedies in Spence v. American Airlines, Inc. The case involved allegations that retirement plan fiduciaries breached their fiduciary duties under the Employee Retirement Income Security Act of 1974 (ERISA) by allowing their corporate interests, and the environmental, social, and governance (ESG) interests of an investment manager, to influence the management of the plan. In a prior decision, the court ruled that the plan fiduciaries breached their duty of loyalty but not their duty of prudence. Regarding remedies, the district court held in this opinion that the participant was not entitled to monetary relief but was entitled to declaratory relief. Accordingly, the district court issued an injunction enjoining the fiduciaries from allowing ESG-based investments or goals, among other things. https://1.next.westlaw.com/Document/Icfdad460922711f08d94a97a2fd4b363/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 https://1.next.westlaw.com/Document/Icfdad460922711f08d94a97a2fd4b363/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29 Mon, 06 Oct 2025 00:00:00 CDT A list of equity plan summaries recently published by What's Market. What's Market provides a continuously updated database of equity incentive plans that allows you to search plans using filters, such as the company's size, industry, and location. What's Market also contains links to the underlying public documents.