In this Op-ed for Bloomberg Tax, Carol Buckmann comments on the implications of this welcome delay in this new requirement applying to high earners.
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We share expert insights on executive compensation, retirement plans, fiduciary duties, and more.
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Should courts second guess public pension plan investment decisions? This motion to dismiss points out that participants’ benefits are affected by specific investments.
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Most ERISA lawsuits don’t get to trial, but a recent decision in a 401(k) fiduciary breach lawsuit shows that fiduciaries who follow prudent processes can win.
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We invite you to join us on 9/7 for answers to your questions about fiduciary liability insurance.
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Universities have been targeted in excessive fee lawsuits. Many have resulted in costly setlements, but good practices can help.
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No federal law guarantees restoration of a participant’s account if it is stolen by a cyberthief. ERISA and state law might provide remedies if a participant can establish breach of fiduciary duty or negligence, but plan sponsors and the government can do more to deal with this problem.
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SECURE 2.0 expands the ability of plan sponsors to self-correct inadvertent plan errors without making a formal IRS filing. In Notice 2023-43, the IRS provides guidance to follow until a revised revenue procedure can be issued.
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Two recently introduced bills would restrict or discourage classes of retirement plan investments. Is this the right policy?
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A lawsuit challenging the divestment of fossil fuel investments by three New York City pension plans puts a spotlight on the need to follow good fiduciary processes.
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Cohen & Buckmann is top-ranked by Chambers & Partners USA Guide for the third year running.
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ESG investments are a minefield in the current political environment. A new lawsuit filed against American Airlines and its fiduciaries tries to target all ESG investments as imprudent.
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Take a peak in the room where it happened. Our partner Jeff Mamorsky describes the origins of ERISA, and his early career events.
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A short provision of SECURE 2.0 raises a long list of compliance questions. Here are some of them.
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In this article published May 24, 2023 by Law360, ERISA attorney Jeff Mamorsky explores the history of ERISA and why the underpinnings of ERISA are more important than ever.
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Cohen & Buckmann’s ERISA and tax qualified plan offerings are expanded with the addition of prominent duo from Greenberg Traurig, Jeff Mamorsky and Terry Moore.
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