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Employee Retirement Income Security Act (ERISA) › Guidance Update

Jackson Lewis P.C.

DOL’s Controversial Retirement Security Rule Faces Immediate Legal Challenge

Jackson Lewis P.C. on

On April 23, 2024, the United States Department of Labor (DOL) issued updates to the investment advice fiduciary regulation, formally called the “Retirement Security Rule” and generally referred to as the “DOL Fiduciary...more

Dechert LLP

Something to Get ESGcited About? DOL Finalizes ERISA ESG and Proxy-Related Rules

Dechert LLP on

The U.S. Department of Labor (DOL) released its final Regulation (the “Regulation”) relating to the prudence and loyalty duties under the fiduciary rules of the Employee Retirement Income Security Act of 1974 (“ERISA”),...more

Snell & Wilmer

Updated Nonqualified Deferred Compensation Plan Audit Guide

Snell & Wilmer on

In June the Internal Revenue Service released an updated Nonqualified Deferred Compensation Audit Technique Guide. This updated Guide replaces the initial Guide published in 2015. While it is too early to say whether the...more

Proskauer - Employee Benefits & Executive...

ACA Reporting Update – 2016 Draft Forms & Instructions Released

Proskauer - Employee Benefits & Executive... on

Since our last ACA Reporting Update, the extended deadlines to distribute Forms 1095-B and 1095-C to covered individuals and employees and to file the forms with the IRS have passed. The IRS has stated, however, that late...more

Foley & Lardner LLP

A Compilation of Non-Enforcement Actions

Foley & Lardner LLP on

Non-Enforcement - Amendments to the Venture Capital Fund Adviser and Private Fund Adviser Exemptions - Last month the SEC’s Division of Investment Management issued a guidance update (Update) addressing recent...more

McDermott Will & Emery

DOL Clarifies Fiduciary Duties for Defined Contribution Plan Sponsors Offering Annuity Contracts

McDermott Will & Emery on

The availability of annuity options under defined contribution plans has increased in recent years due to the shift from defined benefit to defined contribution plans. Fiduciaries, however, are often concerned with potential...more

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