The Internal Revenue Service recently published limits for 2026 in Revenue Procedures 2025-19 and 2025-32. Below we have outlined health and welfare limits for 2026 and the changes in those limits from 2025.

Winston’s Financial Services Industry Group is closely monitoring debanking regulations and advising global financial institutions on customer onboarding and due diligence.

In this alert, Jack Knight, Carl Fornaris, Patrick Doerr, and Arman Aboutorabi examine Senator Thom Tillis’s (R-NC) proposed Ensuring Fair Access to Banking Act. Although the bill is nominally designed to “limit the circumstances under which a Federal financial regulator may require a financial institution to terminate a specific account,” it in fact proposes much more.

Senator Thom Tillis’s discussion draft of the Ensuring Fair Access to Banking Act would create a single federal “fair access” standard prohibiting “debanking” except in defined circumstances, grant enforcement authority to federal and state regulators, and preempt state fair-access laws. These changes could impact account-opening, maintenance, and exit decisions and increase litigation exposure. Read the full alert for key implications, open questions, and practical steps institutions can take now.

While Google’s strategy eliminated the short-term risk of a potentially volatile jury, it exposed the company to a devastating, long-term issue preclusion risk. This article explains why Google’s bench-trial gamble backfired, and what antitrust defendants can learn from it.