House and Senate Pass Mental Health Parity Extension
Client Alert | less than 1 min read | 12.22.03
The House and Senate have each passed bills that would extend the applicability of the Mental Health Parity Act of 1996 ("MHPA") an additional year. The Senate version, S. 1929, passed by unanimous consent. MHPA, the provisions of which appear in Section 702 of ERISA, was scheduled to expire as of December 31, 2003. MHPA requires group health plans to provide annual and lifetime limits on mental health benefits that are identical to those provided by the plan for major medical benefits. Small employers-generally those with 50 or fewer employees-are exempt from MHPA's requirements.
Insights
Client Alert | 4 min read | 08.21.25
FLSA Overtime Reporting and Withholding
The One Big Beautiful Bill Act (the Act), signed on July 4, 2025, allows a deduction from an individual’s personal tax return on Form 1040 for “qualified overtime compensation” as defined in new Code § 225. The amount that can be deducted from the employee’s return is capped at $12,500 with the maximum then adjusted down if the employee’s AGI exceeds certain limits. This deduction is permitted in 2025.
Client Alert | 4 min read | 08.20.25
Client Alert | 15 min read | 08.20.25
Client Alert | 2 min read | 08.19.25
