News & Analysis as of

Retirement Plan Defined Benefit Plans

Warner Norcross + Judd

50 Years of ERISA: Reflecting on the Past, Present and Future of Employee Benefits

Warner Norcross + Judd on

As we celebrate the 50th anniversary of the Employee Retirement Income Security Act of 1974 (ERISA), it is important to reflect on the impact this legislation has had on private sector employee benefit plans such as...more

A&O Shearman

Pensions: DC trustee agenda update - September 2024

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on your next...more

A&O Shearman

Pensions Joint DB DC trustee agenda update September 2024

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more

A&O Shearman

Pensions: DC trustee update for July 2024 meetings

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on your next...more

A&O Shearman

Pensions Joint DB and DC Trustee agenda for July meetings

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more

Eversheds Sutherland (US) LLP

DOL Final Rule 4.0 - Correcting the historical record

From the 2010 outset of its project to extend ERISA fiduciary status broadly to financial intermediaries, including insurance agents, the US Department of Labor (DOL) has consistently relied on the evolution of the private...more

Fox Rothschild LLP

The N.Y.Times Offers a History Lesson in Retirement Anxiety

Fox Rothschild LLP on

The beauty of studying history is that it some times sews together a credible narrative. We have written a fair amount about America’s anxiety, both financial and political. But today’s podcast, an interview with Michael...more

Morgan Lewis

Final 417(e) Regulations Add New Requirements and Offer Design Flexibility

Morgan Lewis on

The US Internal Revenue Service (IRS) recently issued final regulations concerning “minimum present value requirements” for tax-qualified defined benefit plans (DB plans). There are three primary changes for sponsors of DB...more

Morgan Lewis - ML Benefits

Dealing with the Dearly Departed in Multiemployer Defined Benefit Plans

Recent headlines involving the Central States Teamsters Pension Fund and the Pension Benefit Guaranty Corporation’s (PBGC) Special Financial Assistance (SFA) Program highlights an issue with meaningful consequences for...more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - What the J&J Case Means for Plan Administrators

Williams Mullen on

On this episode of Williams Mullen's Benefits Companion, host Brydon DeWitt discusses a recent ERISA class action case, Lewandowski v. Johnson & Johnson et al., that is a wake-up call for plan fiduciaries managing health and...more

A&O Shearman

Pension: what's new this week 4 March 2024

A&O Shearman on

This week we cover the following topics: Government consults on options for DB schemes; HRMC pension schemes newsletter; FRC begins first phase of UK Stewardship Code review; TPR publishes report on 2023 DB survey...more

A&O Shearman

Pensions: what's new this week - 26 February 2024

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: Finance Bill...more

A&O Shearman

Pensions: DC trustee agenda update - March 2024

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings, and to support the legal update item on your next...more

A&O Shearman

Pensions: Joint DB & DC trustee agenda update - March 2024

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings, and to support the legal update item on...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

401(k) Plan Sponsors Need To Sweat The Small Stuff

They say that you shouldn’t sweat the small stuff. As a kid from Brooklyn, I do sweat the small stuff. When they say that you shouldn’t sweat the small stuff, they mean that you should not focus your energy on things that...more

A&O Shearman

Pensions: Joint DB & DC trustee agenda update - February 2024

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings, and to support the legal update item on...more

A&O Shearman

Pensions: what's new this week - 22 January 2024

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: Updates to the...more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - Understanding Fees in Retirement Planning

Williams Mullen on

On this episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined by Ali Pino, a principal and retirement plan consultant with Spherient Advisors, who explains what plan fiduciaries need to understand...more

Hogan Lovells

UK pensions: ambitions for defined benefit (DB) schemes

Hogan Lovells on

The government has ambitious plans for the future of defined benefit (DB) pension schemes, many of which, it is hoped, will help the UK economy through increased investment in productive finance.  In particular, the...more

Hogan Lovells

UK pensions: defined contribution (DC) consolidation

Hogan Lovells on

The government is keen to see continued reduction in the number of DC trust-based occupational pension schemes, believing that a smaller number of large, well-run schemes will result in better outcomes for members while...more

A&O Shearman

Pensions: what's new this week - 11 December 2023

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: PASA guidance on...more

BCLP

IRS Releases 2024 Adjusted Qualified Plan Limitations

BCLP on

The Internal Revenue Service released the cost-of-living adjusted qualified retirement plan and welfare plan limitations effective January 1, 2024. For ease of reference and comparison to prior years, we have placed the...more

A&O Shearman

Pensions: what's new this week - 06 November 2023

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: TPO’s first...more

Parker Poe Adams & Bernstein LLP

IRS Announces 2024 Dollar Limitations for Retirement Plans

The IRS has announced the 2024 annual dollar limitations for retirement plans based on the applicable cost-of-living adjustment guidelines, with increases in many of the limits. The annual limit for elective deferrals to...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

2024 Will See Modest COLAs for Qualified Retirement Plans

On November 1, 2023, the 2024 calendar year cost-of-living adjustments to the contribution and compensation limits for tax-qualified retirement plans were released by the Internal Revenue Service (IRS) in Notice 2023-75....more

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