Mutual Mistake Under ERISA - Barry Salkin, Benefits Law Journal, Vol. 37, No. 1, Spring 2024
Articles
Exhaustion – NYU Review of Employee Benefits
Exhaustion - Barry Salkin, NYU Review of Employee Benefits, October 2023
If You Cross-Trade Securities, Make Sure Not to Cross ERISA
If You Cross-Trade Securities, Make Sure Not to Cross ERISA - Michael Schloss, Bloomberg Tax, March 8, 2023 (PDF)
DOL Streamlines PTE Application Rule With New Requirements
DOL Streamlines PTE Application Rule With New Requirements - Michael Schloss and Stephen Wilkes, Bloomberg Law, February 29, 2024 (PDF)
Case Law Survey–ERISA Section 3(21)(A) and Discretion—Part 1
Case Law Survey–ERISA Section 3(21)(A) and Discretion—Part 1 - Marcia Wagner, 401(k) Advisor, Volume 30, No. 10, November/December 2023
Plan Penalized for Failure to Follow Its Own Provisions
Plan Penalized for Failure to Follow Its Own Provisions - Marcia Wagner, 401(k) Advisor, Volume 30, No. 9, October 2023
ERISA Section 3(21)(A) and Discretion
ERISA Section 3(21)(A) and Discretion - Barry Salkin, Benefits Law Journal, Vol. 36 No. 3, Autumn 2023 (PDF)
The Future Is Now for ERISA Fiduciary Duties Around Plan Data
The Future Is Now for ERISA Fiduciary Duties Around Plan Data - Michael Schloss, Bloomberg Law, September, 27. 2023 (PDF)
IRS Issues Transitional Guidance for Required Minimum Distributions
IRS Issues Transitional Guidance for Required Minimum Distributions - Marcia Wagner, 401(k) Advisor, Volume 30, No. 8, September 2023
Claims Appeals Procedures Must be in Formal Plan Documents
Claims Appeals Procedures Must be in Formal Plan Documents - Marcia Wagner, 401(k) Advisor, Volume 30, No. 7, July/August 2023
ERISA Allows Plan Fiduciaries to Pursue More Than Just Money
ERISA Allows Plan Fiduciaries to Pursue More Than Just Money - Michael Schloss, Bloomberg Tax, July 10, 2023 (PDF)
Financial Aspects of Divorce in Massachusetts: Division of Retirement Assets in Divorce
Financial Aspects of Divorce in Massachusetts: Division of Retirement Assets in Divorce - Marcia Wagner and Ari Sonneberg, MCLE New England, 2nd Edition, 2023
IRS Issues Advice on Nonfungible Tokens (NFTs) in IRS and Tax Qualified Individual Account Plans
IRS Issues Advice on Nonfungible Tokens (NFTs) in IRS and Tax Qualified Individual Account Plans - Marcia Wagner, 401(k) Advisor, May 2023
The Who, When and Why of Independent Fiduciaries
The Who, When and Why of Independent Fiduciaries - John Sohn and Stephen Wilkes, Benefits Magazine, May/June 2023
DOL Rule Permits Consideration of Climate and ESG Factors and Codifies Proxy Voting Responsibilities [Continued]
DOL Rule Permits Consideration of Climate and ESG Factors and Codifies Proxy Voting Responsibilities [Continued] - Marcia Wagner, 401(k) Advisor, April 2023
Code Section 457(f) Conundrum: How to Handle Past Year Mistakes (from Vesting)
Code Section 457(f) Conundrum: How to Handle Past Year Mistakes (from Vesting) - Mark Poerio and Barry Salkin, LexisNexis Practical Guidance, March 31, 2023
IRS Requires Most Employee Benefit Plans to File Forms Electronically
IRS Requires Most Employee Benefit Plans to File Forms Electronically - The Wagner Law Group, LexisNexis Practical Guidance, April 2023
Withdrawal Liability Interest Rate Assumptions: The Battle Continues
Withdrawal Liability Interest Rate Assumptions: The Battle Continues - Israel Goldowitz, Bloomberg Tax Management Compensation Planning Journal, April 7, 2023
The Duty of Impartiality
The Duty of Impartiality - Bary Salkin, author, Benefits Law Journal, Vol 36, No. 1, Spring 2023
DOL Rule Permits Consideration of Climate and ESG Factors and Codifies Proxy Voting Responsibilities
DOL Rule Permits Consideration of Climate and ESG Factors and Codifies Proxy Voting Responsibilities - Marcia Wagner, 401(k) Advisor, March 2023
Defined Benefits Plans: Underfunded Plans
Defined Benefits Plans: Underfunded Plans - Harold Ashner and Linda Rosenzweig, contributing authors, Bloomberg Law Guide to Retirement Plan Designs. March 2023
Notes from ALM’s Complex Claims & Litigation Forum 2023
Notes from ALM's Complex Claims & Litigation Forum 2023 - Stephen Rosenberg, ALM Property Casualty 360, March 14, 2023 (PDF)
DOL Rule Permits Consideration of Climate and ESG Factors and Codifies Proxy Voting Responsibilities
DOL Rule Permits Consideration of Climate and ESG Factors and Codifies Proxy Voting Responsibilities – Marcia Wagner, 401(k) Advisor, February, 2023
DOL “Clarifies” Guidance on the Bonding Requirements to PEPs and their Pooled Plan Providers
DOL "Clarifies" Guidance on the Bonding Requirements to PEPs and their Pooled Plan Providers - Marcia Wagner, 401(k) Advisor, Vol. 30, No. 1, January 2023
First Circuit Illustrates the Importance of the Fiduciary Responsibilities of Health and Welfare Plan Sponsors and Severance Providers Under ERISA
First Circuit Illustrates the Importance of the Fiduciary Responsibilities of Health and Welfare Plan Sponsors and Severance Providers Under ERISA - Dannae Delano, Barry Salkin and Roberta Casper...
Superseding Cause Under ERISA
Superseding Cause Under ERISA - Barry Salkin, Benefits Law Journal, Vol. 35, No. 4, Winter 2022
IRS Issues Important Guidance with Respect to Required Minimum Distribution Regulations
IRS Issues Important Guidance with Respect to Required Minimum Distribution Regulations – Marcia Wagner, 401(k) Advisor, November-December, 2022
Arbitration of ERISA Plan Disputes
Arbitration of ERISA Plan Disputes - Jordan Mamorsky and Barry Salkin, Lexis Nexis Practical Guidance® Practice Note, November 2022
If You Give Rollover Advice to IRA Owners Act Now: The Compliance Deadline Has Passed
If You Give Rollover Advice to IRA Owners Act Now: The Compliance Deadline Has Passed - Marcia S. Wagner and Kim Shaw Elliott, Investment & Wealth Institute, September/October 2022
Recent Successful Challenges to IRS Actions and Positions
Recent Successful Challenges to IRS Actions and Positions - Barry Salkin, New York University 2022 Review of Employee Benefits and Executive Compensation
RS Announces New Pre-Audit Compliance Pilot Program
IRS Announces New Pre-Audit Compliance Pilot Program - Marcia Wagner, 401(k) Advisor, September 2022
Some Nonfiduciary Liabilty Issues After Harris Trust
Some Nonfiduciary Liabilty Issues After Harris Trust - Barry Salkin, Bloomberg Tax, Tax Management Compensation Planning Journal, September 2022
Interaction Between FMLA and Mental Health Conditions
Interaction Between FMLA and Mental Health Conditions - Marcia Wagner, 401(k) Advisor, July/August 2022
Employer Responses to Overturning of Roe v. Wade
Employer Responses to Overturning of Roe v. Wade - Roberta Casper Watson and Dannae Delano, LexisNexis Practical Guidance, July 11, 2022
Cryptocurrency Trading Risks and Risk Mitigation Strategies for ERISA Plan Investors
Cryptocurrency Trading Risks and Risk Mitigation Strategies for ERISA Plan Investors - Marcia S. Wagner, Mark Greenstein and John Sohn, Bloomberg Law Compensation Planning Journal, July 1, 2022 (PDF)
ERISA Considerations in Using Brokerage Window Investing
ERISA Considerations in Using Brokerage Window Investing - Marcia Wagner, 401(k) Advisor, May/June 2022
IRS Announces ‘Pre-Audit’ Retirement Plan Pilot Program
IRS Announces ‘Pre-Audit’ Retirement Plan Pilot Program - Dannae Delano, 401(k) Specialist, June 7, 2022 (PDF)
DOL Proposes Tougher Prohibited Transaction Exemption Procedures
DOL Proposes Tougher Prohibited Transaction Exemption Procedures - Stephen Wilkes and Mark Greenstein, Bloomberg Tax, June 6, 2022 (PDF)
Accident and the Presumption Against Suicide Under ERISA; Benefits Law Journal
Accident and the Presumption Against Suicide Under ERISA - Barry Salkin, Benefits Law Journal, Summer 2022, Vol. 35, No. 2 (PDF)
Work Product in ERISA Context
Work Product in ERISA Context – Barry Salkin, Benefits Law Journal, Spring 2022, Vol. 35, No. 1 (PDF)
Plain, Ordinary Meaning v. Literal Meaning
Plain, Ordinary Meaning v. Literal Meaning – Barry Salkin, Journal of Deferred Compensation and Benefits: Nonqualified Plans and Deferred Compensation, Vol. 27, n0. 3, Spring 2022 (PDF)
ERISA Considerations In Using Brokerage Window Investing – LAW360
ERISA Considerations In Using Brokerage Window Investing - Law360, March 10, 2022 (PDF)
Alternative Investments in Participant Directed Individual Account Plans: The Treatment of Private Equity Sleeves
Alternative Investments in Participant Directed Individual Account Plans: The Treatment of Private Equity Sleeves - Co-author, Bloomberg Tax Management Compensation Planning Journal, 50 CPJ Issue...
Retirement Plans: 2022 Opportunities
Retirement Plans: 2022 Opportunities – Marcia Wagner, 401(k) Advisor, February 2022
Cybersecurity A Major SEC Focus in 2022
Cybersecurity A Major SEC Focus in 2022 - Seth Gadreau and Stephen Wilkes, 401(k) Specialist, January 26, 2022 (PDF)
DOL ‘Clarifies’ Guidance on the Bonding Requirements to PEPS and Their Pooled Plan Providers
DOL ‘Clarifies’ Guidance on the Bonding Requirements to PEPS and Their Pooled Plan Providers – Marcia Wagner, 401(k) Advisor, January, 2023
HHS Reaffirms That Discrimination on Basis of Sex Under ACA Section 1557 Includes Discrimination Based on Sexual Orientation and Gender Identity
By Roberta Casper Watson, Dannae Delano and Barry Salkin New guidance from the Department of Health and Human Services (“HHS”) affirms that Section 1557 of the Affordable Care Act (the “ACA”), by...
PCORI Fee Announced
IRS has released Notice 2022-4, which provides the “applicable dollar amount” for the Patient-Centered Outcomes Research Institute (“ PCORI” ) fee for plan years ending before October 1, 2022....
Insurer Need Not Defer to Participant’s Physician or Government Agency Decisions
The Seventh Circuit Court of Appeals has ruled, in Feeney v. Unum Life Insurance, that an insurance company need not defer to either a participant’s treating physician or governmental agencies when...
Prepare for Shot-or-Test Mandate Inspections
Earlier this week a Federal Court panel revived the Covid-19 emergency temporary standard (ETS). Now, litigation challenging the emergency shot-or-test mandate is making its way to the United States...