New guidance facilitates the implementation and operation of two important SECURE 2.0 features: mandatory Roth catch-up contribution rules for high-income participants, and the optional "super" catch-up contributions...more
Commonly referred to as "excessive fee" litigation, class actions that allege retirement plan investments charge too much and earn too little have increased over the past two decades. Excessive fee cases are difficult to...more
5/30/2024
/ Attorney's Fees ,
Burden of Proof ,
Class Action ,
Depositions ,
Discovery ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Excessive Fees ,
Fiduciary ,
Investment ,
Investment Adviser ,
Jurisdiction ,
Jury Trial ,
Retirement Plan ,
Standing ,
Summary Judgment
SECURE 2.0 became law on December 29, 2022. It has something for all retirement plans, and its provisions should be reviewed by all retirement plan sponsors. It aims to increase retirement savings and expand retirement...more
This advisory summarizes key provisions in the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) applying to employee benefit plans. We provide a summary of key items and more detailed FAQs relating to...more
3/30/2020
/ 401k ,
CARES Act ,
Coronavirus/COVID-19 ,
Defined Contribution Plans ,
Employee Benefits ,
Employer Group Health Plans ,
Hardship Distributions ,
Payroll Taxes ,
Relief Measures ,
Retirement Plan ,
Student Loans ,
Tax Credits ,
Telehealth
On June 26, 2013, the Supreme Court issued its landmark ruling in Windsor v. United States holding that same-sex marriages valid under state law are now recognized at the federal level, thereby transforming the treatment of...more
7/1/2013
/ Civil Unions ,
COBRA ,
DOMA ,
Domestic Partnership ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Equal Protection ,
Family and Medical Leave Act (FMLA) ,
Hollingsworth v Perry ,
Income Taxes ,
Proposition 8 ,
Retirement Plan ,
Same-Sex Marriage ,
SCOTUS ,
Standing ,
US v Windsor