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Considerations for Plan Sponsors in the Wake of Cunningham v. Cornell

Excessive fee cases against plans governed by the Employee Retirement Income Security Act (ERISA) have been on the rise for the last decade. ERISA litigation is expanding with novel theories such as forfeiture litigation....more

Expect Focus - Volume II, May 2025

Builder of Investment Models Deviates From Blueprints Employee’s Rogue Remodeling Costs Builder Plenty - The SEC’s recent order instituting administrative and cease-and-desist proceedings (OIP) against registered...more

Blockchain: A Conundrum for Clearinghouses and Financial Institutions

Centralized financial intermediaries are a cornerstone for trading, settling, and clearing securities. Large institutions manage the individual accounts at the front end of these activities, while the Depository Trust &...more

IRS Clarifies Application of Required Minimum Distribution Rules to Inherited Retirement Accounts

The Secure Act, passed in 2019 and updated in 2022, made significant changes to the required minimum distribution (RMD) rules applicable to qualified retirement plans, IRAs, 403(b) plans, and other eligible deferred...more

Sometimes, Pension De-Risking Makes Cents

In a defined benefit plan, participants usually accrue a monthly benefit based on a formula that typically considers their last three years’ salary before retirement and years of service with their employer. For example, the...more

DOL Fiduciary Rule Saga Continues: 2024 Fiduciary Rule Halted by Texas District Courts

The Federation of Americans for Consumer Choice v. Department of Labor case was the first case challenging the Department of Labor’s 2024 retirement security rule defining who is an investment advice fiduciary. It was...more

The DOL Fiduciary Rule Is Here – Are You an Investment Advice Fiduciary?

The Department of Labor’s final definition of “investment advice” fiduciary regulation makes many more individuals fiduciaries under both the Employee Retirement Income Security Act and the Internal Revenue Code. Where for...more

DOL Releases New Fiduciary Rule, Broadens Definition of Investment Advice Under ERISA

On April 23, 2024, the Department of Labor published its long-awaited final retirement security rule broadening the definition of who is an “investment advice fiduciary” under section 3(21) of the Employee Retirement Income...more

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