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On November 13, 2025 the Internal Revenue Service announced the cost-of-living adjustments for the various qualified retirement plan limits.  Almost all of the limits shown below have increased from last year.
 

Qualified Plan Limit
Cost-of-Living Adjustments

401(k) and 403(b) elective deferral limit

2025 – $23,500

2026 – $24,500

$200,000 compensation limit

2025 – $350,000

2026 – $360,000

$160,000 defined benefit limit

2025 – $280,000

2026 – $290,000

$40,000 defined contribution limit

2025 – $70,000

2026 – $72,000

$80,000 definition…
Continue Reading 2026 Qualified Plan Cost of Living Increases, 2026 Social Security Taxable Wage Base

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In a concurrence to one of the Wisconsin Supreme Court’s blockbuster opinions from the 2024-25 term, SEIU Healthcare Wis. v. WERC, 2025 WI 29, 416 Wis. 2d 688, 22 N.W.2d 876 (Dallet, J., concurring), Justice Dallet called on the Court to reevaluate Wisconsin’s current—and oft-cited—approach to statutory interpretation as set forth in State ex rel. Kalal v. Cir. Ct. Dane Cnty., 2004 WI 58, 271 Wis. 2d 633, 681 N.W.2d 110.

Kalal created a textualist, two-step methodology for interpreting…
Continue Reading The End of the Textualist Era? Wisconsin Supreme Court Presented with Opportunity to Overturn Kalal

May is Mental Health Awareness Month, a time to spotlight the importance of emotional well-being and to empower and advocate for those living with mental health conditions. At our firm, we recognize that when people think of disability benefit claims, mental health conditions are often overlooked. Yet these conditions can be every bit as disabling as physical injuries — and in the case of law enforcement officers, the mental toll of the profession can be particularly devastating. 

Police officers…
Continue Reading Mental Health Matters: Disability Benefits for Wisconsin Police Officers 

Minnesota is one of 13 states with a mandatory paid leave program for employees within its borders. Though the program is officially scheduled to roll out in 2026, there is a pressing deadline coming up at the end of the month. If you are a Minnesota employer, a fellow geek of the law, or just casually interested, read on.

On May 24, 2023, Governor Walz signed HF2, known as the “Paid Leave Law.” The law directs the Minnesota…
Continue Reading Minnesota Paid Leave Law: Deadline Approaching

Last week, the Wisconsin Supreme Court issued its decision in Catholic Charities v. LIRC, 2024 WI 13. At issue in this case was whether the Catholic Charities entities would be exempt from paying any unemployment taxes (and their employees no longer eligible for unemployment benefits when laid off) because the Catholic Charities entities are, like churches themselves, operated for faith-based reasons.
Note: Articles on the decision have appeared in the Wisconsin Examiner, WisPolitics, and Urban Milwaukee…
Continue Reading Religious Exemptions to Unemployment Taxes in 2024

The April oral argument calendar for the moment appears to be the last of the term for the Wisconsin Supreme Court, and there’s only one civil case on it. Meanwhile, we have three civil decisions to review, touching on issues ranging from real estate, to public employment, to insurance. Read on for all the latest from Wisconsin’s highest court.
Cases Decided
Casanova v. Polsky, No. 2019AP1728 & 2019AP2063

Real Estate

Decision Filed: March 16, 2023

Public Citation: 2023 WI …
Continue Reading Wisconsin Supreme Court Update: April 2023

A recent article in Forbes asked whether it is time to reconsider Employee Assistance Programs (EAPs). The article’s author is the founder of an employee benefits solution and points out that EAPs are significantly underutilized and undervalued by employees. As a result of this lack of appreciation and use for EAPs, the author argues that more personalized, specialized services would better serve employees, rather than the typical “one size fits all” approach of EAPs.

The author is correct that…
Continue Reading No, EAPs are not Dead, they just need a Re-Brand