Governance
Governance - Andrew Oringer, PLANSPONSOR Magazine, March - April 2023
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The Duty of Impartiality
The Duty of Impartiality - Bary Salkin, author, Benefits Law Journal, Vol 36, No. 1, Spring 2023
What All Estate Planners Need to Know About Cohabitation & Prenuptial Agreements
What All Estate Planners Need to Know About Prenuptial & Cohabitation Agreements - Christopher Suh, panelist, MCLE New England live CLE webcast, November 6, 2023, 9:00 - 11:00 AM (EDT) - Click here for details and registration
IRS Issues Guidance on Nonfungible Tokens (“NFTs”) in IRAs and Tax-Qualified Individual Account Plans
By Barry Salkin and Jon Schultze Unlike ERISA, the Internal Revenue Code (“Code”) places almost no restrictions on the manner in which plan assets of individual retirement plans or tax-qualified defined contribution plans can be invested. Certain types of investments...
IRS Requires Most Employee Benefit Plans to File Forms Electronically
The IRS has issued final regulations that will require almost all employee benefit plan filings to be made electronically. Background. Generally, Applicable Large Employers are required to file Forms 1094 and 1095 with the IRS to report their compliance with the ACA’s...
ERISA Attorney Marcia Wagner Comments On The President’s Veto Of Bipartisan ESG Joint Resolution
ERISA Attorney Marcia Wagner Comments On The President’s Veto Of Bipartisan ESG Joint Resolution - Marcia Wagner, Forbes, March 24, 2023 (PDF)
7th Circ. Northwestern Ruling Eases ERISA Pleading Standard
7th Circ. Northwestern Ruling Eases ERISA Pleading Standard - Amdrew Oringer, Law360, March 24, 2023 (PDF)
DOL Rule Permits Consideration of Climate and ESG Factors and Codifies Proxy Voting Responsibilities
DOL Rule Permits Consideration of Climate and ESG Factors and Codifies Proxy Voting Responsibilities - Marcia Wagner, 401(k) Advisor, March 2023
IRS Provides Guidance on the Definition of “Medical Expenses”
The IRS has issued a series of Frequently Asked Questions (“FAQs”) to provide guidance as to whether certain costs related to nutrition, wellness, and general health are medical expenses that may be paid or reimbursed on a tax-exempt basis under a group health plan,...
Defined Benefits Plans: Underfunded Plans
Defined Benefits Plans: Underfunded Plans - Harold Ashner and Linda Rosenzweig, contributing authors, Bloomberg Law Guide to Retirement Plan Designs. March 2023