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Forfeiture Funds: Legal Requirements, Permitted Uses, and Litigation Risk Management

Forfeiture funds in 401(k) plans represent a unique asset pool with specific regulatory requirements and practical applications. Forfeiture funds arise when participants terminate employment with the company before becoming...more

Employer’s Duty to Monitor Retirement Plan’s New Investment Advice Fiduciaries

In April 2024, the U.S. Department of Labor (DOL) released final rules that are intended to protect retirement savings from disloyal or dishonest recommendations from investment advisors. The new rules treat an investment...more

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