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As the end of 2023 quickly approaches, retirement plan sponsors should promptly consider several important potential tasks. Examples include the following: December 1…

On November 1, 2023, via Notice 2023-75, the IRS announced the effect of cost-of-living adjustments on certain 2024 dollar limits for various retirement…

This guidance, issued on October 6, 2023 as Advisory Opinion 2023-01A, responds to Citigroup Inc.’s (“Citigroup’s”) request for the DOL’s views on Citigroup’s…

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