Stephen Kraus

Stephen Kraus

Carlton Fields Jorden Burt

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DOL Proposal Would Fundamentally Alter Fiduciary Relationship

Nearly five years after proposing a failed rule that would have dramatically expanded the definition of fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA), the Department of Labor has decided to try...more

6/22/2015 - 401k Best Interest Contract Exemptions Broker-Dealer DOL Employee Benefits ERISA Excise Tax Fiduciary Duty Health Savings Accounts Insurance Industry IRA IRS Private Right of Action Retirement Retirement Plan Section 404 Wage and Hour

Supreme Court Clarifies Scope of Fiduciary Duty Under ERISA

On May 18, the Supreme Court held, in Tibble v. Edison International that a fiduciary “has a continuing duty to monitor trust investments and remove imprudent ones. This continuing duty exists separate and apart from the...more

5/20/2015 - Breach of Duty Employee Benefits ERISA Fiduciary Duty Mutual Funds Popular SCOTUS Tibble v Edison Int

Treasury Department and IRS Allow Lifetime Annuity Contracts as Investments by Target Date Funds

Last week, the IRS issued Notice 2014-66, providing a special rule that allows defined contribution pension plans to give participants a lifetime annuity income option by offering target date funds ("TDFs") that include...more

10/29/2014 - Annuities Deferred Private Annuities Defined Contribution Plans Investment Funds IRS Target Date Funds

Supreme Court Establishes New Standard for Fiduciaries of ESOP Plans

The Supreme Court, in Fifth Third Bancorp v. John Dudenhoeffer (Dudenhoeffer), recently established new standards for determining when fiduciaries of Employee Stock Ownership Plans (ESOPs) act prudently regarding a company’s...more

9/25/2014 - Employee Benefits ERISA ESOP Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer SCOTUS Stocks US Bancorp

Expect Focus - Catching The Next Wave, Regulatory and Litigation Developments - Volume II, Spring 2014

In This Issue: - IN THE SPOTLIGHT ..Private Equity: The Next Wave of SEC Enforcement Actions? - LIFE INSURANCE ..How to Fight a STOLI Scheme: Court Rulings Offer Clues ..STOA Schemes Face...more

7/22/2014 - Compliance Enforcement Enforcement Actions PBGC Private Equity Property Insurance SEC Title Insurance

PBGC Supports Lifetime Income

The Pension Benefit Guaranty Corporation (PBGC) recently issued a proposed regulation designed to encourage participants in defined contribution plans (e.g., 401(k) plans) to roll over their account balances to their...more

7/10/2014 - 401k Benefit Plan Sponsors Employee Benefits PBGC Pensions

Rules Will Allow Issuance of Longevity Insurance in Retirement Plans

On July 1, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final rules excluding qualifying longevity annuity contracts (QLACs) from the required minimum distribution rules (RMD...more

7/9/2014 - IRS Required Minimum Distributions Retirement Retirement Plan

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