Comment Letters

For more information on the Council's comment letter program, contact Lynn Dudley, senior vice president, global retirement and compensation Policy, or Katy Johnson, president, at (202) 289-6700.

March 25, 2025

Council Letter to DOL Regarding White House Deregulatory Order

In a letter to new U.S. Department of Labor (DOL) Secretary Lori Chavez-DeRemer, the American Benefits Council specified six policy areas warranting deregulation in accordance with a recent White House directive.

March 21, 2025

Comment Letter to the North Dakota Committee on Industry and Business on House Bill 1584

Comments on H.B. 1584's proposed removal of the longstanding exclusion for ERISA-covered, self-insured group health plans from the North Dakota Century Code.

March 17, 2025

Comment Letter to IRS on Proposed Code Section 162(m) Regulations

Comments on the proposed regulations relating to the American Rescue Plan Act of 2021 amendments to the code section 162(m) limitation on deductions for certain employee remuneration in excess of $1 million

March 17, 2025

Comment Letter to IRS on Proposed Regulations on Automatic Enrollment Requirements Under Section 414A

American Benefits Council comments on the proposed U.S. Treasury Department regulations that would provide guidance on the automatic enrollment requirements under Internal Revenue Code section 414A.

March 14, 2025

Comment Letter to IRS on Proposed Catch-Up Contribution Regulations

American Benefits Council response to the proposed catch-up contribution regulations published by the U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) on January 13, 2025.

March 7, 2025

Comment Letter to HHS/OCR Regarding Proposed HIPAA Security Rule to Strengthen the Cybersecurity of Electronic Protected Health Information

HIPAA Security Rule to Strengthen the Cybersecurity of Electronic Protected Health Information

March 3, 2025

Draft Comments to HHS on HIPAA Security Rule

Draft comment letter on HIPAA Security Rule to Strengthen the Cybersecurity of Electronic Protected Health Information; Notice of Proposed Rulemaking

February 28, 2025

Council Letter to the New York State Department of Taxation and Finance Commenting on New York State Secure Choice Savings Program Draft Policies and Procedures

The New York State Secure Choice Savings Program has released draft policies and procedures outlining how the program will operate, including employer participation requirements. The Council has recommended key changes focused on clarifying employer exemptions, refining administrative procedures, and aligning employee count rules with the enabling statute.

February 5, 2025

House Letter in Support of the Retirement Fairness for Charities and Educational Institutions Act

House letter in support of the Retirement Fairness for Charities and Educational Institutions Act, which would permit 403(b) plans--which function as a 401(k)-type plan for charities and public educational institutions--to invest in collective investment trusts (CITs) and unregistered insurance company separate accounts on the same basis as all other types of plans. The advantages are clear--less ...

January 10, 2025

Council Comments to House Bipartisan Working Group on Paid Family Leave on I-PLAN Act

Council Comments to House Bipartisan Working Group on Paid Family Leave on I-PLAN Act

December 23, 2024

Council Comments to EBSA Regarding OTC Coverage of Contraceptives

Council Comments to EBSA Regarding OTC Coverage of Contraceptives

December 19, 2024

Council Comments to IRS on Guidance Related to Long-Term, Part-Time Employees

Council Comments to IRS on Guidance Related to Long-Term, Part-Time Employees

December 16, 2024

Draft Comments to EBSA Regarding Proposed Regulations Enhancing Coverage of Preventive Services Under the Affordable Care Act

Draft Comments to EBSA Regarding Proposed Regulations Enhancing Coverage of Preventive Services Under the Affordable Care Act

December 16, 2024

Comments to Treasury/IRS Regarding Overpayments under Section 301 of the SECURE 2.0 Act

The American Benefits Council ("the Council") appreciates the opportunity to respond to the request for comments in Notice 2024-77 issued by the U.S. Treasury Department and Internal Revenue Service (collectively, "Treasury") regarding Section 301(b) of the SECURE 2.0 Act of 2022, related to inadvertent overpayments.

November 4, 2024

Council Comments to IRS Regarding Implementation of Saver's Match Contributions

The American Benefits Council 's response to the request for comments in Notice 2024-65 that was issued by the U.S. Department of the Treasury and the Internal Revenue Service regarding the implementation of Saver's Match contributions.

October 18, 2024

Council Comments to IRS Regarding Required Minimum Distribution Regulations

Council comments to IRS regarding required minimum distribution regulations.

October 18, 2024

Council Comments to IRS Regarding Guidance on Matching Contributions Made on Account of Qualified Student Loan Payments

Council Comments to Treasury Regarding Guidance on Matching Contributions Made on Account of Qualified Student Loan Payments

October 16, 2024

Council Comments to DOL Retirement Savings Lost and Found Information Collection Request

Council comments to DOL retirement savings lost and found information collection request

October 7, 2024

Council Comments to IRS Regarding New In-Service Withdrawals & 10% Penalty Exceptions

Comment letter on Notice 2024-55, which provides guidance on the relief provided by Section 115 of the SECURE 2.0 Act of 2022 for emergency personal expense distributions and Section 314 of SECURE 2.0 for domestic abuse victim distributions.

September 17, 2024

Council Comments to Treasury/IRS Regarding Proposed RMD Regulations

On behalf of the American Benefits Council ("the Council"), I am writing to provide comments on the proposed regulations relating to the SECURE 2.0 Act of 2022's changes to the required minimum distribution (RMD) rules that apply to employer-sponsored retirement plans and individual retirement arrangements (IRAs). The following letter provides the Council's comments on those re...

September 9, 2024

Council Comments on HHS Proposed Regulations Regarding Medicare Program -- Calendar Year 2025 Hospital Outpatient Prospective Payment and Ambulatory Surgical Center Payment Systems and Quality Reporting Programs

September 4, 2024

CMS-1809-P Comment Letter

Comment letter on the HHS calendar year 2025 hospital outpatient prospective payment and ambulatory surgical center payment systems and quality reporting programs.

August 8, 2024

Comment Letter on California Senate Bill 966

California Senate Bill 966 (S.B. 966) contains provisions related to pharmacy benefit managers (PBMs) that could conflict with ERISA's preemption clause. S.B. 966 aims to regulate PBMs in California by deeming their activities the "business of insurance."

July 8, 2024

Council Guidance Request for Form 5330 Filing

Joint letter from the Council and SPARK Institute requesting guidance expressly confirming that all employers are currently permitted to file the Form 5330 on paper, rather than filing the Form 5330 electronically.

July 5, 2024

Supplemental Comments on Reporting and Disclosure Requirements RFI

Supplemental comments related to the notice of plan benefits that an administrator of a terminating plan is required to send to individuals who are plan participants as of the termination date.

June 26, 2024

Council Letter to Senator Cassidy Regarding Retirement Benefits For Independent Workers

On June 26, the Council provided a detailed response to an RFI from Senate HELP Committee Ranking Member Bill Cassidy, including a five-part plan to enhance gig worker retirement security for independent workers:

June 20, 2024

Council Letter to Texas Attorney General Paxton Regarding Applicability of HB 1763 and HB 1919

Council letter to Texas Attorney General Paxton regarding the applicability of HB 1763 and HB 1919

June 17, 2024

Comment letter to DOL on Proposed Information Collection Request Regarding the Retirement Savings Lost and Found Program

Comment letter on proposed information collection request regarding the retirement savings Lost and Found program.

June 13, 2024

Texas AG Opinion Request

Council brief in the subject matter being addressed in response to Senator Charles Schwertner's request for an Attorney General Opinion, regarding the applicability of HB 1763 and HB 1919, dated May 13, 2024.

May 31, 2024

Council Letter to IRS Regarding Priority Guidance Plan and VEBAs

"I write on behalf of the American Benefits Council (\"the Council\"), in connection with the solicitation of recommendations for the U.S. Treasury Department and Internal Revenue Service (IRS) 2024-2025 priority guidance plan (Notice 2024-28), to strongly urge that Treasury and the IRS take action to provide employers with the certainty and the path forward needed to enable them to...

May 13, 2024

Council Comments on Consolidation in Health Care Request for Information

Council Comments on Consolidation in Health Care Request for Information

April 19, 2024

Councill Letter to Tri-Agencies Requesting Surprise Billing Relief

On April 19, the Council asked the U.S. Departments of Health and Human Services, Labor and Treasury (the "tri-agencies") to extend enforcement discretion they previously provided in FAQs, regarding recalculation of the QPA under the NSA.

April 19, 2024

AHIP's Enforcement Discretion Under the No Surprises Act Letter

AHIP's Enforcement Discretion Under the No Surprises Act Letter

April 10, 2024

Council Comment Letter Supporting Retirement Investment Parity

Comment letter supporting amendment permitting 403(b) plans to have access to the same lower cost institutional fund available to virtually all other retirement plans, including 401(k) plans, governmental 457 plans, and the federal Thrift Savings Plan

April 5, 2024

Council Comments on Anti-Abuse Rules Under Section 127 of SECURE 2.0

Council comments on anti-abuse rules under Section 127 of the SECURE 2.0 Act.

April 5, 2024

Council Comments to IRS Regarding Notice 2024-22 (Guidance on PLESAs and Anti-Abuse Rules Under Section 127 of SECURE 2.0)

The American Benefits Council ("the Council") appreciates the opportunity to comment on Notice 2024-22, which provides initial guidance on Section 127 of the SECURE 2.0 Act of 2022 (SECURE 2.0) regarding the creation of Pension-Linked Emergency Savings Accounts (PLESAs).

April 1, 2024

Council Comments on Proposed Regulations to Delaware's EARNS Program

Council comments on proposed regulations to Delaware's EARNS Program.

March 29, 2024

Council Comments on EBSA Enforcement Oversight ? Missing Participants

Council letter to the U.S. House of Representatives on EBSA Enforcement Oversight ? Missing Participants.

March 29, 2024

Council Comments on Automatic Portability Transaction Regulations

The Council's comments on the U.S. Department of Labor's proposed regulations that would implement the new statutory prohibited transaction exemption under Section 4975 of the Internal Revenue Code

March 14, 2024

Council Response to House Education and the Workforce Request for Information on ERISA

WASHINGTON, DC ? In a written response to the U.S. House of Representatives Education and the Workforce Committee on March 14, the American Benefits Council described how ERISA ? the landmark Employee Retirement Income Security Act of 1974 ? is the bedrock upon which our successful employer-sponsored health and retirement benefits systems are built.

March 1, 2024

Council Comments to CMS Regarding Draft CY 2025 Part D Redesign Program Instructions

Council Comments to CMS Regarding Draft CY 2025 Part D Redesign Program Instructions

February 20, 2024

Council Letter to Treasury/IRS Regarding PEP/MEP Guidance in Notice 2024-02

Council Letter to Treasury/IRS Regarding PEP/MEP Guidance in Notice 2024-02

February 7, 2024

Council Letter to Treasury/IRS Regarding Notice 2024-02

Council Letter to Treasury/IRS Regarding Notice 2024-02

January 30, 2024

Council Response to Bipartisan, Bicameral Working Group on Paid Leave Request for Information

Council Response to Bipartisan, Bicameral Working Group on Paid Leave Request for Information

January 26, 2024

Council Comments to IRS Regarding Proposed Long-Term, Part-Time Employee Rules for 401(k) Plans

In a January 26 letter to the Internal Revenue Service (IRS), the American Benefits Council expressed concern that the agency's proposed rules for long-term, part-time (LTPT) employees will limit retirement plan participation opportunities for these employees and could increase costs and administrative burdens for employer plan sponsors.

January 12, 2024

Council Comments to Banking Agencies on Proposed Regulations Implementing Basel III Endgame

The American Benefits Council submitted written comments to three federal regulatory bodies on January 12, describing the potential negative consequences of the proposed Basel III Endgame package of reforms on retirement plan investments.

January 8, 2024

Council Comments to CMS Regarding Notice of Benefit and Payment Parameters for 2025 Proposed Rule

American Benefits Council comment letter regarding the notice of benefit and payment parameters for 2025 proposed rule, issued by the U.S. departments of Health and Human Services and Treasury.