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41 results found

Article

Eversheds Sutherland (US) LLP | USA | 11 Jun 2019

Supreme Court will again review the pleading standard for retirement plan “stock drop” claims

On June 4, 2019, the US Supreme Court granted the petition for writ of certiorari of the defendant fiduciaries in Retirement Plans Committee of IBM

Article

Eversheds Sutherland (US) LLP | USA | 20 May 2019

The emerging best interest and fiduciary duty patchwork

Getting the full picture The emerging best interest and fiduciary duty patchwork May 20, 2019 Putting the pieces together By all accounts, 2019 will

Article

Eversheds Sutherland (US) LLP | USA | 3 Apr 2019

2018 in review - ERISA enforcement

The US Department of Labor (DOL) recently published its Fiscal Year 2018 “Fact Sheet” documenting the criminal and civil enforcement activities of

Article

Eversheds Sutherland (US) LLP | USA | 7 Mar 2019

2018 in review - ERISA guidance

In broad scope, the guidance issued in 2018 by the Department of Labor (DOL) under the Employee Retirement Income Security Act of 1974, as amended

Article

Eversheds Sutherland (US) LLP | USA | 7 Mar 2019

IRS cracks open the window for retiree lump sums

On March 6, 2019, the Internal Revenue Service (IRS) issued Notice 2019-18 (Notice), announcing that it is retracting its previous position that

Article

Eversheds Sutherland (US) LLP | USA | 5 Mar 2019

Proposed Regulation BI coverage of retirement investors

There is some debate about the intended scope of Regulation Best Interest (Regulation BI) as proposed by the Securities and Exchange Commission (SEC)

Article

Eversheds Sutherland (US) LLP | USA | 17 Dec 2018

IRS formalizes and provides relief for section 403(b) “once-in-always-in” part-time rule - immediate action required

In Notice 2018-95, released on December 4, 2018, the Internal Revenue Service (IRS) formally announced a “once-in-always-in” interpretation of the

Article

Eversheds Sutherland (US) LLP | USA | 14 Nov 2018

DOL considers important efficiencies for the retirement system

In the last three weeks, the Department of Labor (DOL) undertook two initiatives that have the potential to improve the efficiency of the retirement

Article

Eversheds Sutherland (US) LLP | USA | 18 Jul 2018

The Supreme Court lets stand a holding that parties under DOL investigation can expressly waive time limits on ERISA claims

As the 2017-2018 term of the US Supreme Court came to a close, a key tool relied on by the Department of Labor (DOL) in enforcement cases under the

Article

Eversheds Sutherland (US) LLP | USA | 28 Jun 2018

MEWAs and AHPswhat you need to know about the Association Health Plan Final Rule

On June 21, 2018, the Department of Labor (DOL) issued final regulations establishing alternative criteria under section 3(5) of the Employee

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