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Employment Law Update: How Long is Long Enough? ERISA Record Retention Rules Every Employer Should Know.

A common question employers ask is: How long do we need to keep records related to employee benefits, and what are the rules?
 
This summary covers the requirements for benefit plans governed by ERISA (the Employee Retirement Income Security Act). It focuses on the key rules from ERISA Sections 107 and 209, and IRS regulations. At the end, you’ll find practical tips for keeping your records in order.

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COVID Relief Enforcement Is Not Over: Defending Against PPP Fraud Allegations and ERC Disallowances

Introduction

The Internal Revenue Service’s April 27, 2026, announcement of a streamlined process for filing Form 907 to extend the deadline on Employee Retention Credit (ERC) disallowance challenges was, on its surface, a procedural housekeeping item. But the announcement carried a more substantive message: more than five years after Congress enacted the CARES Act, COVID-19 relief enforcement is not winding down. It is, in many respects, just hitting stride.

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Client Alert: Two Tracks, One Defendant

Why the Supreme Court and a Missouri Class Action Decide Roundup’s Price Together

Bayer is defending Roundup on two tracks at once, and the market should read them together. On one track, the Supreme Court will decide in Monsanto Co. v. Durnell whether federal pesticide law bars a state failure-to-warn verdict the EPA never required. On the other, a Missouri state court is weighing a proposed $7.25 billion class settlement that would resolve most of the remaining cases by contract. The ruling sets the rule. The settlement sets the number. Neither is independent of the other.

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Client Alert: HUD Changes Course: Are Emotional Support Animal Accommodations No Longer Required?

On May 22, 2026, the U.S. Department of Housing and Urban Development (“HUD”) issued an enforcement memorandum permanently rescinding the 2020 guidance on assistance animals and establishing new criteria for evaluating complaints brought under the federal Fair Housing Act (“FHA”) for animal-related reasonable accommodation requests. Under the new criteria, the Office of Fair Housing and Equal Opportunity (“FHEO”) will only find probable cause and prosecute complaints if the animal in question has been individually trained to provide assistance directly related to an individual’s disability. This change raises significant questions for community association boards and managers about their ongoing duty to grant reasonable accommodations for emotional support animals under the FHA.