ERISA & Employee Benefits

Further Thoughts on the DOL’s Informal Guidance on Cybersecurity

by Jon Schultze, Susan Rees and Barry Salkin

Department of Labor Issues Proposed Changes to Investment Duties Rule Under ERISA

by Ivelisse Berio LeBeau

Congress Considers Mandatory Auto-Enrollment IRAs

by Israel Goldowitz, Jon Schultze and Mark Greenstein

The DOL’s New Cybersecurity Audits and Informal Guidance

by Jon Schultze, Susan Rees and Barry Salkin

IRS Guidance for Plan Sponsors on ARPA’s Effect on Funding for Plan Years 2020 and 2019

As we advised in Important Benefit Plan Provisions of the American Rescue Plan Act of 2021, in the American Rescue Plan Act of 2021 (ARPA), Congress provided funding relief for single-employer defined benefit pension plans. 

PBGC RULES ON SPECIAL FINANCIAL ASSISTANCE TO MULTIEMPLOYER PLANS: THE EFFECT ON BENEFITS, CONTRIBUTIONS, WITHDRAWAL LIABLITY, AND PLAN DESIGN

Introduction

Cybersecurity Guidance Welcome, but Unanswered Questions Remain

By Stephen Wilkes and Barry Salkin

IRS Updates Guidance Regarding Correction of Tax-Qualified Plan Errors Under the Employee Plans Compliance Resolution System (EPCRS)

By Jon Schultze, Barry Salkin and Dan Brandenburg Mistakes happen, even with respect to tax-qualified plans and 403(b) plans that have implemented internal controls designed to reduce, if not eliminate, the likelihood of plan failures. Under the Internal Revenue Code and IRS regulations, those mistakes could result in the loss of a plan’s tax-qualified status, even if those errors were relatively ...

Important Benefit Plan Provisions of the American Rescue Plan Act of 2021

By Dannae Delano, Israel Goldowitz, Barry Salkin and Roberta Casper Watson

Do You Have Questions About How to Comply with the New DOL fiduciary “Investment Advice” Prohibited Transaction Exemption?

By Stephen Wilkes and Susan Rees