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The estopped fiduciary: when may participants rely on incorrect calculations?

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • April 15 2015

Mistakes happen. Even in the best-run plans, occasional errors in estimating and calculating benefits are inevitable and sometimes they are caught

Double jeopardy for pension plan sponsors selling businesses: have you provided spinoff notices?

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • April 2 2015

There are many benefits issues that must be dealt with when businesses are sold, including the potential involvement of the Pension Benefit Guaranty

The uninsured fiduciary: have you read the fine print in your policy?

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • February 9 2015

If you are a plan fiduciary and your company has purchased fiduciary liability insurance, you and your board may have simply assumed that the policy

The “reformed” fiduciary: another cautionary tale about explaining your plan amendments

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • January 6 2015

"We are pleased to inform you about new improvements to our plan." How many times have you sent out notices like this (perhaps drafted by your

The inattentive fiduciary: when supervisors don’t supervise

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • November 13 2014

The United States Department of Labor recently commenced legal action against a plan investment manager who failed to diversify plan investments

401(k) plans and the free market: is your vendor ever a fiduciary?

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • October 6 2014

The Department of Labor and plaintiffs class action lawyers have been urging the courts to find that 401(k) vendors are fiduciaries when they design

The ambushed fiduciary: does authority over a corporate account cross the line?

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • September 16 2014

Corporate officers can wear two hats under ERISA: the corporate officer hat or the ERISA fiduciary hat. Actions taken wearing the corporate officer

The reckless fiduciary: when are imprudent U.S. fiduciaries liable for plan losses?

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • August 13 2014

"A pure heart and an empty head are not enough." This is a quote from an early case defining the scope of ERISA fiduciary liability. However, ERISA

The mistaken fiduciary: can you correct overpayments to U.S. retirees?

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • July 7 2014

Even the best run pension plans occasionally pay retirees the wrong amount due to errors in employee classification, or calculating participant

The inadvertent fiduciary: Mass Mutual crosses the line

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • June 16 2014

Plan fiduciaries are held to the highest performance standards and can be personally liable for breaches of fiduciary responsibility. Because of this