As 2012 approaches, employers should be surveying the employee benefits regulatory landscape and preparing for the year ahead. This article identifies three key employee benefits and executive compensation items that employers should resolve to focus on in 2012: 1) Review compensation plans and practices for compliance with Section 162(m) of the Internal Revenue Code; 2) Plan for summaries of benefits and coverage for group health plans; and 3) Prepare to comply with Department of Labor (DOL) fee disclosure requirements.