The world of benefits regulation has seen significant change lately, with the enactment of tax reform in 2017 (see “Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions”), and the rise and fall of the...more
12/20/2019
/ 529 Plans ,
Employee Benefits ,
Employee Contributions ,
Employee Retirement Income Security Act (ERISA) ,
Home Healthcare Workers ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
Multi-Employer Pensions ,
New Legislation ,
Part-Time Employees ,
PBGC ,
Portability ,
Public Employees ,
Required Minimum Distributions ,
Retirement Funds ,
Safe Harbors ,
SECURE Act ,
Tax Credits ,
Tax Deductions ,
Tax Qualified Plans ,
Withdrawal
In its June 2014 decision in Dudenhoeffer v. Fifth Third Bank, the U.S. Supreme Court unanimously declined to recognize a “presumption of prudence” that had favored retirement-plan fiduciaries faced with allegations of...more
Over the years, U.S. employers that sponsor “401(k)” and other retirement plans, and plan fiduciaries, have increasingly become the subject of significant and potentially expensive litigation under the Employee Retirement...more
The Supreme Court has agreed to hear the case of Fifth Third Bancorp v. Dudenhoeffer, in which the Sixth Circuit Court of Appeals, in response to a motion to dismiss, declined to adopt a presumption of prudence in favor of a...more