Author Archives: jennifer long

U.S. Department of Labor Updates its Fiduciary Correction Program: 

On January 14, for the first time since 2006, the U.S. Department of Labor (“DOL”) published a restatement of its Voluntary Fiduciary Correction…
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New DOL Guidance Addresses Cash-Outs of Small Plan Accounts:

Given the mobile workforce in this country, during its plan audits the DOL is focusing more on “missing participants.” Those are former employees…
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January 2025 ERISA Litigation Update:

Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed Reader. A sample of recent cases is…
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New IRS Guidance Addresses Automatic Enrollment and Certain Notice Requirements: 

On January 10, the IRS published proposed regulations providing guidance on several provisions of the SECURE 2.0 Act of 2022 (“SECURE 2.0”). First, under…
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