On April 1, 2026, the Department of Labor (DOL) issued Technical Release 2026-01 (the “Technical Release”), providing guidance regarding the

Plan sponsors and fiduciaries regularly review investment performance, fees, participation and contribution levels, withdrawals, distributions, and other plan metrics. Those

Since the beginning of 2025, over two dozen putative class action lawsuits have been filed against retirement plan sponsors and

On April 14, 2026, the U.S. Department of Labor (DOL) issued Field Assistance Bulletin No. 2026-01 (“FAB 2026-01” or the

The U.S. Court of Appeals for the Fourth Circuit recently declined to rehear its decision vacating certification of a mandatory

The United States Supreme Court recently held in M&K Employee Solutions, LLC et al. v. Trustees of the IAM National Pension

Trump Accounts, a new tax-advantaged individual retirement account (IRA) intended for the benefit of minor children, were established under Internal

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.