Since publication, freelance workers and others have filed lawsuits challenging the rule. These legal challenges currently are in the early stages of litigation.

The DOL earlier this year filed a lawsuit accusing Blue Cross and Blue Shield of Minnesota of incorrectly imposing a state provider tax on self-funded health plan customers and violating its fiduciary duties under ERISA.

It's been nearly two years since SECURE 2.0 was enacted, yet many employers still have concerns and questions. SECURE 2.0 was designed to enhance retirement…