Employee Benefits
By: Brian M. Heaton and George C. Lepeniotis
on January 22, 2026
Last November, the architecture and engineering firm Guidon – a Krieg DeVault client – became partially employee-owned through an Employee Ownership Trust, or EOT. Guidon’s general counsel, Sonya Seeder, joins Brian Heaton, a longtime Krieg DeVault partner who helps middle- and lower-middle market…
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January 19, 2026
Krieg DeVault is pleased to announce the promotions of four attorneys – Alex Eads, Michael Moffatt Jr., Marija Nicksic, and Kathryn Tomey, to the position of Senior Associate. Prior to their new roles, each attorney contributed to the Firm within their respective areas of employee benefits,…
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By: David A. Bowen and Stacy Walton Long
on November 21, 2025
The Indiana Consumer Data Protection Act (INCDPA), effective January 1, 2026, introduces new requirements for businesses that handle personal data of Indiana residents. If your company operates in Indiana or targets Indiana consumers, now is the time to ensure compliance with the INCDPA.
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By: Catherine M. Stowers
on June 27, 2025
Regulation of Pharmacy Benefit Managers
Senate Bill 140 (SB 140), which was signed into law by Governor Braun on May 6, 2025, imposes wide-ranging reforms on pharmacy benefit managers (PBMs) operating in Indiana, and will thus be impactful to self-funded group health plans offering pharmacy…
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By: William W. Merten
on January 8, 2025
When they launch a business, most founders don’t have selling on the top of their mind. But when it comes time to consider the future – for themselves, the company, and employees – an ESOP (Employee Stock Ownership Plans) can be a win-win.
“A lot of founders would say, ‘I'm not ready to sell the…
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By: Emily C. Kopp
on November 5, 2024
On November 1, 2024, the Internal Revenue Service issued Notice 2024-80 announcing the cost-of-living adjustment (“COLA”) applicable to pension and retirement plan dollar limitations for the 2025 calendar year.
New for 2025 and courtesy of SECURE 2.0, a “super” catch-up contribution limit for…
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By: Catherine M. Stowers
on March 26, 2024
In a widely publicized lawsuit filed in February of this year, former Johnson & Johnson (“J&J”) employee Ann Lewandowski sued the pharmaceutical giant for allegedly breaching its fiduciary duties under the Employee Retirement Income Security Act of 1974 (“ERISA”). The lawsuit seeks class action…
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By: Lisa A. Durham and Emily C. Kopp
on January 23, 2024
Effective for plan years beginning on or after January 1, 2024, plan sponsors of 401(k) plans must comply with new rules covering temporary, part-time, and seasonal workers. The Internal Revenue Service (“IRS”) issued proposed regulations on November 27, 2023 which provided much-needed guidance on…
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November 2, 2023
On November 1, 2023, the Internal Revenue Service issued Notice 2023-75 announcing the cost-of-living adjustment (“COLA”) applicable to pension and retirement plan dollar limitations for the 2024 calendar year. Most of the dollar limits applicable to contribution and benefit limits, including the…
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