Baker Botts and ACC Houston hosted a half-day seminar on January 29, 2026, that featured timely discussions on AI, employment law, and what’s ahead for the workplace. Partners Ron Aizen, Jason Loden and Tina Nguyen led a session on “The Latest Executive Compensation, Employee Benefits & ERISA Litigation Issues.”

Key Takeaways 

• Employer 401(k) plans must be amended for all mandatory, as well as elective, changes under the CARES Act, SECURE Act and SECURE Act 2.0 no later than December 31, 2026. 
   
• ERISA litigation remains robust. Hot issues include claims of excessive recordkeeping fees, the use of forfeiture contributions, and the venue of those disputes. 
   
• The SEC is working to implement reforms of executive compensation disclosure rules aimed at streamlining the rules and reducing compliance burdens and costs. No firm timeline has been announced, but we expect to see proposed changes soon.