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In Which Direction Does Hughes v. Northwestern Take the ERISA Analysis of 401(k)/403(b) Investment Menus?

On January 24, 2022, the U.S. Supreme Court unanimously ruled in Hughes v. Northwestern University that establishing and offering a broad range of investment options for a participant-directed retirement plan does not ensure...more

The Pendulum Swings – Department of Labor Changes Its Tone for Private Equity Under 401(k) Plans

Last week, the U.S. Department of Labor (the "DOL") on December 21, 2021 issued a supplement (the “2021 Supplement”) to a June 2020 Information Letter (the "2020 Information Letter") that had addressed the possible use of...more

An ESGplanation of ERISA's New Regulation on Social Investing

The U.S. Department of Labor (the “DOL”) on October 30, 2020 released a final regulation (the “Final Regulation”) relating to the consideration of non-pecuniary factors by fiduciaries of employee benefit plans (“Plans”) that...more

Once in a Lifetime? -- The DOL Issues Interim Final Rules on Lifetime Income

The U.S. Department of Labor (“DOL”) on August 18, 2020, issued an interim final regulation (the “Regulation”) requiring the inclusion of lifetime income illustrations in the benefit statements provided to participants in...more

IRS Continues to CARE(S) – Releases Notices on Required Minimum Distributions and Safe Harbor Contributions

The Internal Revenue Service released Notice 2020-51 on June 23, 2020, which provides additional Coronavirus related guidance relating to the waiver of 2020 required minimum distributions (RMDs) under certain defined...more

Targeting Private Equity: DOL Confirms that There Is No Bar to the Use of Private Equity in 401(k) "Target Date" Funds

The U.S. Department of Labor (the "DOL") this week, on June 4, 2020, issued an Information Letter (the "Letter") regarding the use of private equity ("PE") investments in investment options offered under participant-directed...more

Arbitrable But Not Capricious: Ninth Circuit Upholds Arbitration Requirement Under ERISA

In Dorman v. Charles Schwab Corp., the U.S. Court of Appeals for the Ninth Circuit held on August 20, 2019 that claims under the Employee Retirement Income Security Act of 1974 (“ERISA”) can generally be subject to mandatory...more

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