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To collect tax revenue for the government, the Internal Revenue Service (IRS) uses this doctrine to prevent individuals from manipulating the timing of their income to defer taxes.

Jason Endriss, the leave solutions national practice leader at benefit services provider Alight Solutions, also noted that employees may face structural barriers when requesting paid leave.

Generous PTO, mental health services and stress management programs were viewed as essential.

In 2026, IRIC expects employers, consultants, retirement plan advisors and retirement service providers to work together around a shared goal: bringing retirement income access directly into the plan and offering tools, education and solutions that help employees convert savings into meaningful and sustainable retirement income.

Discovering that long-service employees view the changes negatively while newer employees are more positive can help management understand the true effect.

Language tools can also drive chatbots for better HR service and facilitate personalized learning at scale.

The Risks of Not Having a Paid Leave Program Laurel Dimock, senior director, HR and compliance services at OneDigital, said employers can face several significant risks when lacking a robust paid family and medical leave program including: Inconsistent administration and non-compliance with applicable laws could expose them to legal claims of discrimination, potentially resulting in costly litigations and reputational damage.

The loosening of the labor market led to a reduction in “nice to have” (as opposed to core) benefits like concierge services, online fitness, or access to personal-interest (as opposed to work-related) conferences and/or seminars.

“These tools are also beneficial for determining employee contributions to a health savings account,” Hauch said, “and understanding the use of pretax dollars versus after-tax dollars to pay out-of-pocket medical costs.”

A question to answer could be: After they took the training, are employees being recognized more frequently for using the skills they were trained on?