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Reed Smith LLP | USA | 22 Feb 2019

Possible changes on the horizon for the escheat and taxation of 401(k) funds

The United States Government Accounting Office (GAO) has studied the escheat and tax treatment of unclaimed retirement funds, resulting in


Reed Smith LLP | USA | 26 Nov 2018

Pro-Plaintiff Hijacking Attempt Against New York Statute of Limitations

We maintain a number of “scorecards” on legal issues where we judge the defense advantage is sufficiently great that including all cases, even if


Reed Smith LLP | USA | 21 Nov 2018

New Jersey Bureau of Securities (“NJBOS”) holds second public hearing on its Pre-Proposal for a Rule implementing a uniform fiduciary standard

As noted in our prior update, we continue to cover the NJBOS’ rulemaking activity relating to a uniform fiduciary standard applicable to all


Reed Smith LLP | USA | 2 Nov 2018

Today the New Jersey Bureau of Securities (“NJBOS”) began public hearings on its Pre-Proposal for a Rule implementing a Uniform Fiduciary Standard for Investment Professionals

This morning we attended the first public hearing held by the NJBOS concerning its pre-proposal to adopt a rule implementing a uniform fiduciary


Reed Smith LLP | USA | 5 Jan 2018

Proposed Rule Expands Opportunity for Association Health Plans

The Department of Labor (“DOL”), in response to an Executive Order issued by the president on October 12, 2017, released a proposed rule on January 4


Reed Smith LLP | USA | 6 Apr 2017

Fiduciary Rule Delayed By 60 Days

On April 4, 2017, less than a week before the scheduled applicability date, the Department of Labor (the “DOL”) announced a 60-day extension of its


Reed Smith LLP | USA | 7 Feb 2017

Executive Action Regarding Dodd-Frank and the Fiduciary Rule

On February 3, 2017, President Donald Trump ordered a review of the Department of Labor (the “DOL”) Conflict of Interest Rule (the “Fiduciary Rule”)


Reed Smith LLP | USA | 13 Oct 2016

Refusal to Pay Claims to Gain Negotiating Leverage Is Abuse of Discretion Under ERISA, Court Says

A federal district court found that Cigna Healthcare abused its discretion, and thus was liable under section 502(a)(1)(B) of ERISA, when its primary


Reed Smith LLP | USA | 31 Mar 2016

Litigation Alert: Private Equity Funds Liable for Withdrawal Liability Although Each Had Less Than 80 Ownership

In 2013, the First Circuit issued the highly publicized decision in Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension


Reed Smith LLP | USA | 18 Mar 2016

Courts Reject ERISA-Based Participation and Vesting Challenges to Top Hat Plans

ERISA Sections 201, 301 and 401 provide exclusions from ERISA's substantive protections for "top hat" plans, which are unfunded plans maintained by

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