Employee Benefits Update: New EBSA Enforcement Strategies for 2026

Employee Benefits Update: Key Changes in EBSA Enforcement Strategies

The Employee Benefits Security Administration (EBSA), a division of the U.S. Department of Labor, has unveiled critical revisions to its enforcement strategies under the Employee Retirement Income Security Act (ERISA) for the 2026 fiscal year. These modifications highlight a strategic shift in audits and investigations of ERISA-governed plans, focusing on the fiduciary duties of plan sponsors and the roles of service providers.

While specific enforcement priorities remain undisclosed, the EBSA has notably excluded areas like Employee Stock Ownership Plans (ESOPs) and the Terminated Vested Participant (TVP) initiative from its agenda. This decision impacts stakeholders who must now emphasize understanding new regulatory compliance requirements and risk management for ERISA plans.

Legal and consultancy firms, such as Miller & Chevalier, play a pivotal role in guiding industry participants through these updates. Joanne Roskey, an expert from Miller & Chevalier with a background at the Department of Labor, offers insights to help fiduciaries and service providers adapt to these changes. This update underscores the importance of aligning business practices with evolving regulatory expectations to protect participants' benefits and ensure compliance.