News & Analysis as of

Fiduciary

Venable LLP

Self-Correction Now Available for Delinquent Participant Contributions and Loan Failures

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The DOL recently updated the Voluntary Fiduciary Correction Program (VFCP). The VFCP encourages employers to voluntarily correct certain violations of ERISA to avoid DOL civil enforcement penalties....more

Charles E. Rounds, Jr. - Suffolk University...

When Hostilities Break Out Between Co-trustees, Where Does That Leave Trust Counsel?

When hostilities break out between individual co-trustees, incumbent trust counsel faces a representation conundrum. In §8.8 of Loring and Rounds: A Trustee’s Handbook (2025), see appendix below, we grapple with the...more

Charles E. Rounds, Jr. - Suffolk University...

Individual Trustee Delegates to Financial Institution the Job of Taking Custody and Keeping Track of Income and Principal: The...

While PC software programs are a practical improvement over the trustee’s hard-copy ledger book, when it comes to keeping track of trust income and principal these programs still require serious clerical monitoring on the...more

Williams Mullen

[Event] 16th Annual Fiduciary Focus - February 28th, Richmond, VA

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Join us for our 16th Annual Fiduciary Focus where we will cover recent developments in wealth planning among other timely topics. Breakfast and lunch will be provided....more

McCarter & English, LLP

DOL Issues Guidance on Retirement Plan Treatment of Missing Participants with Small Balances

The United States Department of Labor (DOL) has released Field Assistance Bulletin 2025-01 (the Bulletin), providing much-needed guidance to fiduciaries of retirement plans covered by the Employee Retirement Income Security...more

McAfee & Taft

Challenge to copay assistance strategy, another PBM ERISA preemption lawsuit, and other compliance issues for 2025

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The end of 2024 gave group health plan sponsors several new lawsuits to watch in 2025. Gurwitch v. SAVE ON SP LLC - On December 26, 2024, a class action complaint was filed in the U.S. District Court for the Northern District...more

Poyner Spruill LLP

Clear Drafting in Estate Planning: Lessons from Abitol v. Clark

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The North Carolina Court of Appeals’ recent decision on December 3, 2024 in Abitol v. Clark highlights the critical role of clear drafting in estate planning and raises novel legal questions regarding the inheritance rights...more

Polsinelli

Prohibited Transaction Pleading Standards To Receive Clarity From SCOTUS

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Key Takeaways - In October 2024, SCOTUS granted review of Cunningham v. Cornell University to provide guidance on certain pleading standards in ERISA litigation claims, with oral arguments scheduled for January 2025....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

That ESG rule will be in the waste basket soon

For 2025, the ESG rule will be history for now. Donald Trump as President will reverse the Department of Labor’s ESG rule that allows retirement plan fiduciaries to consider environmental, social, and governance (ESG)...more

Robins Kaplan LLP

Navigating AI and Fiduciary Duties: 10 Key Questions for Your Organization

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Integrating artificial intelligence (AI) into legal practice presents valuable opportunities as the industry continues to evolve. AI has the potential to revolutionize workflows, enhance decision-making, and improve client...more

Robins Kaplan LLP

The Spotlight, Vol. 9 No. 4 - December 2024

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The Spotlight strives to provide a forum to discuss the latest news and compelling issues impacting fiduciaries and those to whom fiduciaries owe duties. Whether you are an officer, director, trustee, beneficiary, trust...more

The Wagner Law Group

Update – Recent Developments in Forfeiture Cases

The Wagner Law Group on

The Wagner Law Group continues to monitor the recent flood of retirement plan “forfeiture” litigation. This alert is our eighth update reporting on and analyzing the nature of the claims raised by plaintiffs, the defenses...more

Mayer Brown

CNJ: Liminar Permite Alienação Fiduciária por Instrumento Particular

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No dia 27 de novembro de 2024, o Corregedor Nacional de Justiça, Ministro Mauro Campbell Marques, deferiu uma liminar que reestabelece temporariamente a possibilidade de qualquer pessoa ou entidade formalizar alienações...more

Holland & Knight LLP

Understanding the Recent Wave of Litigation Targeting Tobacco-Free Wellness Programs

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The Employee Retirement Income Security Act (ERISA) prohibits employers who offer health and welfare benefit plans from discriminating against plan participants on the basis of a health status-related factor, such as a...more

Williams Mullen

Annual Employee Benefits Compliance Checklists - Plan Administrators

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Plan administrators should review the following actions to be taken before the end of 2024 and focus on what to expect for 2025. The following checklist addresses plan amendments, notices, and other considerations for...more

DLA Piper

Qualified Retirement Plans Agenda

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Our qualified retirement plans agenda outlines current legislative, litigation, and other developments concerning tax-qualified retirement plans. Sponsors are encouraged to be aware of these issues and assess whether any...more

Kohrman Jackson & Krantz LLP

Sixth Circuit Overturns Arbitration Clause in ERISA Lawsuit Against Kellogg

The Sixth Circuit Court of Appeals recently reversed a Michigan District Court’s grant of a motion to compel arbitration and dismissal in an unpublished decision Fleming v. Kellogg Company et al., No. 23-1966....more

Holland & Knight LLP

Supreme Court to Reevaluate Pleading Requirements for ERISA-Prohibited Transaction Claims

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The U.S. Supreme Court recently granted a petition for a writ of certiorari to review the U.S. Court of Appeals for the Second Circuit's decision in Cunningham v. Cornell University, 86 F.4th 961 (2d Cir. 2023). In doing so,...more

Warner Norcross + Judd

Does a Fiduciary Have a Duty to Always Sell Real Estate to the Highest Bidder?

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A conservator is an individual who manages the finances of an incapacitated individual, and a conservator cannot sell real estate owned by the incapacitated person without prior probate court approval. MCL 700.5423(3)....more

Venable LLP

Final Rules on MHPAEA and the NQTL Comparative Analysis

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The government recently issued final rules on the Mental Health Parity and Addiction Equity Act (MHPAEA). The rules implement requirements for plans to conduct a comparative analysis of their nonquantitative treatment...more

Dechert LLP

Delaware Court of Chancery Emphasizes the High Burden of Pleading Oversight Claim

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Court of Chancery rejects Plaintiffs’ claims that directors engaged in “affirmative lawbreaking for profit”, finding alleged “trifling or technical” violations are ones “over which reasonable minds can differ.” Court...more

Ballard Spahr LLP

DOL Updates Cybersecurity Guidance to Confirm It Applies to All Employee Benefit Plans

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The U.S. Department of Labor (DOL) updated its 2021 cybersecurity guidance to clarify that it applies to all employee benefit plans. The DOL guidance confirms that plan fiduciaries, including health and welfare plan...more

Holland & Hart - Employers' Lawyers

Employer Considerations Following Wave of 401(k) Forfeiture Lawsuits

Over the past year, numerous employers and their 401(k) plan fiduciaries have faced lawsuits regarding how forfeited employer contributions to their 401(k) plan are utilized. This wave of lawsuits began approximately a year...more

Bennett Jones LLP

Ontario's Court of Appeal Clarifies Limitation Period for Equitable Trust Claims Against Estates

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In its recent decision in Ingram v Kulynych Estate, the Court of Appeal for Ontario clarified the timeline for bringing equitable trust claims against estates, concluding that such claims are subject to the two-year...more

McNees Wallace & Nurick LLC

The Impact of Act 61 - Additional Considerations for Guardians: Guardian Certification and Waiver Petitions

Pennsylvania guardianship rules and processes are subject to significant changes through the enactment of Act 61 of 2023 (Senate Bill 506; PN 843). This legislation, which updates the legal framework surrounding...more

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