Requiring workers who smoke to pay more for health insurance violates the Employee Retirement Income Security Act by unfairly targeting employees because of their health status, according to the suit.
Small employers are more likely to keep balances in plans indefinitely, while larger employers are more likely to roll money over to an IRA, according to a Plan Sponsor Council of America survey.
These are the states with the highest percentages of working-age adults who reported having seen a dentist in the previous 12 months, according to the CDC.
In August, the IRS provided student loan match guidance, however, the ERISA Industry Committee requests "reasonable procedures" plan sponsors can establish for employees to claim the match.