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DOL Clarifies Annual Funding Notice Requirements and Updates Model Notices

On April 3, 2025, the U.S. Department of Labor (the “DOL”) issued Field Assistance Bulletin 2025-02 (the “Bulletin”), clarifying the annual funding notice requirements applicable to defined benefit pension plans under section...more

DOL Updates and Confirms Cybersecurity Guidance Applies to All ERISA Plans

In September 2024, the U.S. Department of Labor (the “DOL”) released Compliance Assistance Release No. 2024-01 and its updated cybersecurity guidance for employers that sponsor employee benefit plans governed by the Employee...more

The End of the COVID-19 Emergency Declarations

Today marks the end of the COVID-19 public health emergency that first began on March 13, 2020. The end of the public health emergency has a wide range of implications for employer sponsored benefit plans. This alert...more

DOL Issues New Regulations on ESG Investing for ERISA Retirement Plans

On November 22, 2022, the U.S. Department of Labor (the “DOL”) released new regulations (the “New Regulations”) further clarifying the rules governing how retirement plan fiduciaries should approach plan investments under the...more

IRS Extends Deadline for Plan Amendments Under Certain Provisions of the CARES Act and the Relief Act

On September 26, 2022, the Internal Revenue Service issued Notice 2022-45, extending the deadline to amend eligible retirement plans (including nongovernmental qualified plans and 403(b) plans and individual retirement...more

The Reversal of Roe: Impact on Employer-sponsored Benefits post-Dobbs

On June 24, 2022, the Supreme Court of the United States (the “Court”) issued its opinion in Dobbs v. Jackson Women’s Health Organization, overturning the long-standing precedent of Roe v. Wade. In its 6-3 decision, the Court...more

SCOTUS ERISA Fee Litigation Update: Hughes et al. v. Northwestern University

On January 24, 2022, in a rare, unanimous 8-0 decision (Justice Barrett recused herself from the case), the Supreme Court of the United States (the “Supreme Court”) vacated a Seventh Circuit affirmation of the dismissal of...more

Reminder: Notices Required For the End of COBRA Premium Assistance

The American Rescue Plan Act of 2021 (“ARPA”) made COBRA premium assistance available to certain assistance eligible individuals during the period from April 1, 2021 to September 30, 2021. ARPA also included new notice...more

Latest Department of Labor Guidance on Economically Targeted Investments and Shareholder Engagement: Requires Plan Fiduciaries to...

In late April, the Department of Labor (“DOL”) released FAB 2018-01 addressing and clarifying previous guidance concerning economically targeted investments (“ETIs”), shareholder engagement and proxy voting. The general...more

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