Sometimes it seems as if pension plan rules are changing faster than practitioners can keep up. U.S. retirement plan sponsors and fiduciaries are navigating a growing list of questions, from alternative investments and cybersecurity risks to pension risk transfers and new ERISA litigation. The 2026 Chambers and Partners guide brings the basic rules and the latest global developments together in one place, and the inaugural U.S. pensions articles were written by attorneys from Cohen & Buckmann.
Carol Buckmann, Gretchen Harders, Victoria Zerjav and Austin Light authored the U.S. pensions contribution to the Chambers and Partners Pensions 2026 Global Practice Guide, designed to give Chambers Guide readers an overview of the U.S. legal foundation and significant areas of developing law.
The Law and Practice section provides an overview of the U.S. retirement system and the rules governing retirement plans, including ERISA fiduciary duties, plan administration, investments, tax treatment, disputes and regulatory enforcement.
The Trends and Developments section covers the emerging issues shaping plan management, including alternative assets in 401(k) plans, cybersecurity, automatic enrollment and portability, artificial intelligence, pension risk transfers and emerging ERISA litigation.
Read Cohen & Buckmann’s contribution to the Chambers Pensions 2026 Global Practice Guide here:
Law & Practice: https://practiceguides.chambers.com/practice-guides/pensions-2026/usa
Trends & Developments: https://practiceguides.chambers.com/practice-guides/pensions-2026/usa/trends-and-developments