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U.S. Department of Labor Grace-fully Extends Disclosure Deadline by Two Months for Participant-Directed Retirement Plans

The United States Department of Labor (the “DOL”) announced on March 18, 2015, a “direct” final rule (the “Final Rule”) extending the time in which annual disclosures must be provided by fiduciaries of participant-directed...more

401(k) Plans—Potential Commodity Pool Issues in the United States

Under the rules of the Commodity Futures Trading Commission (“CFTC”), certain collective investment vehicles and other entities that, directly or indirectly, invest in “commodity interests” may be “commodity pools” whose...more

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