The recent Department of Labor (“DOL”) guidance on the SECURE 2.0 Act of 2022 (“SECURE 2.0”) paper statement requirement provides

On May 13, 2026, the Internal Revenue Service, Department of Labor, and Department of Health and Human Services (collectively, the

The Internal Revenue Service (“IRS”) recently issued a series of Frequently Asked Questions (IRS “FAQs”) addressing Educational Assistance Programs under

It has been nearly seven years since we last wrote about “actuarial equivalence” litigation—a new flavor of ERISA class action

Many employers say they do not want their severance arrangement or policy (hereinafter, a “severance plan”) to be subject to

Last year, in Cunningham v. Cornell University, 604 U.S. 693 (2025), the Supreme Court resolved a circuit split on pleading standards

On March 9, 2026, the U.S. District Court for the Southern District of New York issued an opinion in Stern vs.

In the past few months, the U.S. Department of Labor (DOL) has increasingly attempted to use court filings to shape

On February 3, 2026, Congress passed and the President signed the Consolidated Appropriations Act, 2026 (“CAA 2026”). The news outlets

With the passage of Senate Bill 41 (SB 41), signed by Governor Newsom on October 11, 2025, California joins a

In late December 2025, the same law firm that initiated the wave of “excessive fee” 401(k) litigation matters in 2006

On December 11, 2025, President Trump signed Executive Order 14366, Protecting American Investors from Foreign Owned and Politically-Motivated Proxy Advisors (the Executive Order). 

Plan fiduciaries notched another victory in a much-watched, bellwether case alleging breaches of fiduciary duty for failures to manage the

On November 13, 2025, the Internal Revenue Service issued Notice 2025-67, containing the cost-of-living adjustments related to retirement plan limitations

The Internal Revenue Code’s (the “Code’s”) required minimum distribution (RMD) rules are a cornerstone of retirement plan compliance, ensuring that