This 2026 Employee Benefits Webinar for public-sector employers took place on Thursday, February 5, 2026. The presentation slides and full video from the session are available below.

Presentation Materials (PDF Format)

Download here

Full Video

 

QUESTIONS FROM THIS SESSION:

Question: Please address the OBBBA OT exemption for law enforcement and firefighters with stated work periods (different than 40 hours for other employees).
Answer: Firefighters and police officers frequently use the work periods that apply under section 207(k) (14-28 days) instead of a 40-hour work week. For these employees, the deduction applies to overtime earned under these specific required FLSA cycles.

Question: I would like to follow up on the salary requirement for the Secure 2.0.  Kindly please confirm if this is greater than $145,000 and not greater than $150,000.  
Answer: The rule is that its greater than $145,000 as indexed. The limit for 2025 was adjusted to $150,000.  To determine who is required to make Roth catch-ups in 2026, we would look back to Box 3 wages of the 2025 Form W-2. The amount for 2025 is $150,000.