As the developments affecting the investment management industry continue to unfold, we have once again prepared our semi-annual compendium of
On Thursday, March 15, 2018, in a two-to-one decision, the U.S. Court of Appeals for the Fifth Circuit vacated the Department of Labor’s (DOL)
Last Friday, February 3rd, President Trump took formal action toward his stated policy of repealing parts of the Dodd-Frank Wall Street Reform and
Employers (and everyone else) are guessing what it means for them after the Trump Administration takes office in January. It is safe to predict that
As the nation continues to struggle with the retirement preparedness gap, policymakers are exploring proposals to require employers that do not offer
The U.S. Supreme Court decision, Gobeille v. Liberty Mutual Ins. Co. (“Gobeille”), found ERISA pre-empts a Vermont state statute requiring certain
As many as 90 of pension plans and pension plan sponsors may soon have fewer "reportable events" to track and report to the Pension Benefit Guaranty
On November 7, 2011, the Internal Revenue Service (IRS) released an “Advance Notice of Proposed Rulemaking“ (the Notice) proposing administrative guidance on when an Indian tribal employee benefit plan such as a 401(k) plan sponsored by a tribal government employer would qualify as a “governmental plan.”.
The Internal Revenue Service (IRS) has issued an advance notice of proposed rulemaking to release rules being considered for determining governmental plan status for qualified retirement plans under Internal Revenue Code (Code) section 414(d).
On September 19, 2011, the United States Department of Labor (DOL) and Internal Revenue Service (IRS) signed a memorandum of understanding to improve the agencies' coordination of efforts to combat employee misclassification, recoup wrongfully withheld payroll taxes, identify workers entitled to overtime, and better improve compliance and education.