As the U.S. Department of Labor (“DOL”) continues its enforcement activity, here is a list of several of its ERISA cases that were recently decided: Perez v. Rose (U.S. Bankruptcy Court for the Eastern District of Michigan): The defendant, a plan fiduciary to a 401(k) plan, a health plan, and a dental plan, failed to […]

Upcoming Speaking Engagement Wednesday, May 25, 2016 On Wednesday, May 25, I will present at the Colorado Society of CPAs’ annual full-day employee benefits conference. I will provide a legal update covering such topics as permissible mid-year amendments to safe harbor 401(k) plans, recent changes to the IRS’s correction programs for retirement plans, and changes […]

In the DOL’s ERISA Interpretive Bulletin 2015-02 (the “IB”), which became effective on November 18, 2015 (without a public comment period), the DOL begins by explaining that “concern over adverse social and economic consequences of inadequate retirement savings levels has prompted several states to adopt or consider legislation to address this problem.” The IB provides […]