The case depends on what counts as an ad under the Telephone Consumer Protection Act.

High-risk organizations need to pay close attention to anti-phishing safeguards and training at their vendors and service providers, because Scattered Spider members often use those to get into the targeted company, Toomey said.

The IRS must provide a safe harbor permitting all plan administrators to rely on wage information on W-2s when determining whether employees have exceeded the catch-up wage threshold of $145,000, recommends the American Institute of CPAs.

The new laws might work better if more workers knew how health savings accounts work.