Gaeun Yoo

Gaeun Yoo

Morgan Lewis

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Dont Forget to Invite the Committee to the Party Fiduciary Committees as Parties to a Vendor Contract

In many situations, practitioners recommend establishing a fiduciary committee to oversee ERISA-covered employee benefit plans. There are several reasons for this, including providing a well-defined process for...more

1/24/2025  /  Benefit Plan Sponsors , Contract Terms , Employee Benefits , Employee Retirement Income Security Act (ERISA) , Fiduciary Duty , Plan Administrators , Retirement Plan , Risk Management , Third-Party Service Provider

Secure Act 2.0: DOL and IRS Issue Coordinated Guidance on PLESAS

The US Department of Labor and Internal Revenue Service have issued coordinated guidance on the pension-linked emergency savings account (PLESA), a new in-plan emergency savings account feature created by the SECURE 2.0 Act...more

6/17/2024  /  Benefit Plan Sponsors , Department of Labor (DOL) , Employee Benefits , Employee Retirement Income Security Act (ERISA) , IRS , Retirement Plan , SECURE Act
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