Adrienne Robertson

Adrienne Robertson

Drinker Biddle & Reath LLP

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EPCRS Updates: New Guidance Eases Administration of Plan Corrections

The Internal Revenue Service (IRS) has released two Revenue Procedures providing guidance under the Employee Plans Compliance Resolution System (EPCRS) that will facilitate the correction of certain retirement plan defects....more

4/21/2015 - Benefit Plan Sponsors EPCRS IRS Qualified Retirement Plans Retirement Plan Revenue Procedure 2015-27 Revenue Procedure 2015-28

Where Oh Where Could They Be? Finding Missing Participants Under the New DOL Guidance

The U.S. Department of Labor (DOL) has issued updated guidance on locating missing participants in a terminated defined contribution plan. The guidance reflects the discontinuance of the IRS and SSA letter forwarding...more

9/8/2014 - 401k Defined Contribution Plans DOL Guidance Update IRS Lost Participants Notice Requirements Social Security Adminstration

FIFTH THIRD BANCORP v. DUDENHOEFFER: Supreme Court Rejects special “Presumption of Prudence” for Employer Stock

Fiduciaries of Employee Stock Ownership Plans (ESOPs), defined contribution plans that include an ESOP, and plans that include employer stock have generally been able to rely on a special “presumption of prudence” when...more

6/27/2014 - ERISA ESOP FIfth Third Bancorp v Dudenhoeffer Fifth Third Mortgage Company SCOTUS Stock Drop Litigation US Bancorp

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