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Note:  The 2023 Consolidated Appropriations Act (the “CAA”) passed the House and the Senate on December 23, 2022 and December 22, 2022, respectively,…

On November 22, 2022, the U.S. Department of Labor (“DOL”) published final regulations addressing the application of ERISA's fiduciary duties of prudence and…

Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed Reader. A sample of recent cases is…

On October 21, 2022, via Notice 2022-55, the IRS announced the effect of cost-of-living adjustments on certain 2023 dollar limits for various retirement…