The court's ruling earlier this year impacts 401(k) plans that offer employer stock as an investment option as well as employee stock ownership plans that invest primarily in employer stock.

Disability insurance policies that meet certain conditions will be treated by the IRS as plan investments and any proceeds received are treated as a return on that investment as opposed to plan contributions.

The types of investments available to employee benefit plans have evolved since ERISAs enactment 40 years ago.

The IRS has mandated new requirements to report a change in the identity of a "responsible party" for entities that have an employer identification number.