News & Analysis as of

Plan Administrators Retirement Plan Department of Labor (DOL)

Morris, Manning & Martin, LLP

A Friendly DOL Amicus Brief on Forfeitures

On July 9th, the Secretary of Labor filed an amicus brief with the Ninth Circuit relating to the appeal of Hutchins v. HP, Inc. In that case, a participant claimed that forfeitures should have been used to offset plan...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Don’t Hire Your Payroll Provider As Your 401(k) TPA

I f you’re thinking of hiring your payroll provider to also serve as your 401(k) plan’s third-party administrator (TPA), stop. Think again. Then think again harder. I’ve been an ERISA attorney for more than 25 years. In that...more

Morris, Manning & Martin, LLP

There May Still Be Work for Retirement Plans After the Check is in the Mail

A recent complaint (Dylan Handy v. Paychex, Inc.) highlights the potential for plan administrators, and their delegates, to continue monitoring distributions after being made. In this particular situation, the participant...more

McGuireWoods LLP

DOL Issues Guidance Implementing SECURE Act Changes to Defined Benefit Plan Annual Funding Notices

McGuireWoods LLP on

On April 3, 2025, the Department of Labor (DOL) issued Field Assistance Bulletin No. 2025-02 to assist defined benefit pension plan administrators with deciphering the requirements of the SECURE 2.0 Act of 2022 as to annual...more

Morris, Manning & Martin, LLP

EBSA Guidance on Annual Funding Notices … Better Later than Never

On April 3rd, the Employee Benefits Security Administration (EBSA) released FAB 2025-02 and related model notices to provide some guidance for the 2024 plan year annual funding notices (AFNs). The EBSA is requiring that plan...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

You don’t have as much leverage as you think

As a plan fiduciary, I still can’t believe it. A Third Party Administrator (TPA) we terminated was trying to hold us up for valuations and a Form 5500 we paid for, as part of, annual administration. It was $80,000....more

Jackson Lewis P.C.

Missing Participants – New State Unclaimed Property Fund Option for Small Balances

Jackson Lewis P.C. on

On January 14, 2025, the DOL issued Field Assistance Bulletin (FAB) 2025-01, providing sponsors and administrators of ongoing defined contribution plans with a new option for missing participant balances of $1,000 or less:...more

Shipman & Goodwin LLP

Plan Forfeiture Litigation: A Trend to Watch

Shipman & Goodwin LLP on

The most recent wave of ERISA litigation is focused on the use of plan forfeitures in 401(k) plans, with the newest case, Armenta v. WillScot Mobile Mini Holdings Corp. being filed just last week. Although, for years, many...more

Alston & Bird

Department of Labor's Temporary Policy Allows Voluntary Escheatment of Certain Retirement Benefits

Alston & Bird on

Our Unclaimed Property and Employee Benefits & Executive Compensation teams delve into the Department of Labor’s temporary ERISA enforcement policy for unclaimed retirement benefit payments of $1,000 or less....more

Verrill

Department of Labor Launches Retirement Savings Lost and Found

Verrill on

The SECURE 2.0 Act of 2022 added new Section 523 to the Employee Retirement Income Security Act of 1974 (“ERISA”), requiring the Department of Labor (the “Department”) to establish an online database called the Retirement...more

Morris, Manning & Martin, LLP

Voluntary Reporting for a Mandatory Database: DOL’s New Approach for the SECURE Act 2.0 Retirement Savings Lost and Found

On April 15, the Department of Labor (“DOL”) published a Notice of Proposed Information Request (the “Notice”), outlining its plan to create the Retirement Savings Lost and Found required by SECURE Act 2.0.  Although...more

Faegre Drinker Biddle & Reath LLP

Final Changes Announced to Forms 5500 and 5500-SF

The Department of Labor (DOL) announced that it has finalized, together with the Internal Revenue Service (IRS) and Pension Benefit Guarantee Corporation (PBGC), the third and final round of revisions to the Form 5500 Annual...more

Miller Canfield

Proposed Changes to DOL Program Would Allow Plan Fiduciaries to Self-Correct Certain Errors

Miller Canfield on

​​​​​​​A proposed rule released last week would amend the U.S. Department of Labor's Voluntary Fiduciary Correction Program ("VFCP") to allow for self-correction by plan fiduciaries in certain circumstances. The VFCP allows...more

Hinshaw & Culbertson LLP

The LHD/ERISA Advisor: DOL Letter Indicates ERISA Plan Administrators Must Produce an Audio Recording or Transcript of Call...

Hinshaw & Culbertson LLP on

An ERISA plan administrator must, if requested by a claimant contesting an adverse benefits determination, produce a copy of an audio recording or transcript of a telephone conversation between the claimant and a plan...more

ArentFox Schiff

Don’t Be Insecure: DOL Guidance Addresses Cybersecurity for ERISA Plans

ArentFox Schiff on

The Department of Labor (DOL) recently issued new guidance on best practices for maintaining cybersecurity in connection with ERISA plans (the Guidance). The Guidance, which is intended for sponsors, fiduciaries, record...more

Kilpatrick

DOL Clarifies Timing of Lifetime Income Disclosures in Benefit Statements

Kilpatrick on

Last year the Department of Labor (DOL) issued an interim final rule regarding the SECURE Act’s lifetime income disclosures, which require benefit statements to express a participant’s account balance as a single life annuity...more

Holland & Knight LLP

DOL Releases Cybersecurity Best Practices Guidance for Protecting Retirement Benefits

Holland & Knight LLP on

For the first time, the U.S. Department of Labor's (DOL) Employee Benefits Security Administration (EBSA) has released cybersecurity guidance aimed at protecting workers' retirement benefits. The guidance, which was released...more

Verrill

DOL Guidance on Missing Pension Plan Participants Benefits Law Update

Verrill on

The Department of Labor (“DOL”) has undertaken a nationwide compliance initiative to ensure that retirement plan participants receive the benefits that they were promised when they reach their retirement age. To that end, the...more

Pullman & Comley - Labor, Employment and...

A Cautionary Tale for Retirement Plan Sponsors’ Avoidable Late Filing Penalties

Do you remember the scene in the Wizard of Oz when Dorothy, the Scarecrow and Tin Man were walking into the forest chanting “lions and tigers and bears, oh my”?  I could not help but mutter “oh my” under my breath when I...more

Patterson Belknap Webb & Tyler LLP

SECURE ACT Update: Changes to Safe Harbor Notice Rules, New Birth or Adoption Distributions, and Increased Penalties for Missed...

The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”), made sweeping changes to retirement plan rules. As described in our prior alert, certain provisions took effect immediately and were...more

Akerman LLP

United States Department of Labor Expands Electronic Delivery Rules for Retirement Plans

Akerman LLP on

The United States Department of Labor (DOL) finalized a new safe harbor rule for the use of electronic media to furnish information to participants and beneficiaries of employee retirement plans subject to the Employee...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Gambling against an audit is a bad bet

I love Las Vegas and the last two times I was there; I didn’t gamble a nickel. I hate gambling because I hate to lose. For me, getting up in the morning is a big enough gamble. A lot of plan sponsors gamble when they...more

Goodwin

Financial Services Weekly Roundup: The CFPB Digs Into “Seasoned” Qualified Mortgages

Goodwin on

In the News. The Consumer Financial Protection Bureau (CFPB) issued a notice of proposed rulemaking to create a new category of “seasoned” qualified mortgages; the Securities and Exchange Commission’s (SEC) Office of...more

Proskauer - Employee Benefits & Executive...

Side by Side Comparison: Electronic Disclosure Rules for Pension & Welfare Plans

The DOL recently provided retirement plans with a new method to comply electronically with certain participant disclosure and notice requirements. See our blog post outlining the new DOL rule. This new method adds to the...more

Snell & Wilmer

Department of Labor Issues Final Electronic Disclosure Rule

Snell & Wilmer on

On May 21, 2020, the Department of Labor (the “DOL”) announced a final rule establishing a new electronic disclosure safe harbor. The new safe harbor permits retirement plan administrators to deliver certain plan documents by...more

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