Employee Benefits & Executive Compensation Newsletter - November 2025

This newsletter provides employers with updates on legal developments and policy changes related to employee benefits and executive compensation. This edition covers the following topics related to the SECURE 2.0 Act, the One Big Beautiful Bill (OBBB) Act, and related guidance that impacts retirement and health plans:
- SECURE 2.0 Act Retirement Plan Update: Roth Catch-Up Contributions
- Limited Guidance on “No Tax on Tips” and “No Tax on Overtime” Deductions
- One Big Beautiful Bill Act and Changes to Certain Workplace Benefits
For more information or if you have any questions about the information in this newsletter, please contact your Quarles & Brady counsel or:
- Sarah Sise: (314) 696-5130 / sarah.sise@quarles.com
- Lauren Schuster: (314) 696-5115 / lauren.schuster@quarles.com
- Colleen Essid: (202) 372-9567 / colleen.essid@quarles.com
- Filip Grzelak: (202) 372-9564 / filip.grzelak@quarles.com
- Lennox Mark: (312) 715-5236 / lennox.mark@quarles.com