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Orabona v. Santander: The Importance of ERISA Status for Severance Plans

Severance plans subject to the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) must satisfy certain compliance requirements, but federal law affords employers significant advantages in the event a...more

Use of Retirement Plan Forfeitures: The IRS Proposed Regulations, Recent Litigation, and the DOL’s Position

In five recently filed class action lawsuits, 401(k) plan participants allege that plan fiduciaries violated ERISA by using plan forfeitures to offset employer contributions instead of paying plan expenses. The use of...more

Deciphering First Circuit’s Thirty-page Primer on NQTL Analysis and ERISA Information Requests

The widely publicized 2022 Report to Congress regarding the Mental Health Parity and Addiction Equity Act (“Parity Act”) forewarned greater enforcement efforts by the Department of Labor and highlighted suspected deficiencies...more

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