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On August 14, 2019, the IRS published Revenue Ruling 2019-19 (the “Ruling”). Under the Ruling’s hypothetical facts, an employer sponsors a tax-qualified retirement…

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

On October 2, 2019, I will present at the 2019 COSHRM State Conference in Keystone, Colorado. The conference will be held from October…

Since last month’s edition of The Speed Reader, the U.S. Department of Labor (“DOL”) published two pieces of guidance that affect multiple employer…