Court of Appeals for the Third Circuit ·

New PEP underscores commitment to scaling pooled plans and expanding retirement access for nonprofits; Newport tabbed as pooled plan provider and administrative fiduciary while Aprio providing

and what trustees can do to lower administrative costs.

Many retirement plans must be amended by December 31, 2026 to bring the plan document into compliance with a number of legislative changes. To ensure your plan document accurately reflects your

I’ve always liked immediate eligibility for deferrals. Clean, simple, easy to explain. Let people in the door and let them start saving. Where things go sideways is when a provider layers on a safe

This update would amend Topic 715 of the FASB Accounting Standards Codification, which governs the measurement of pension liabilities for a plan sponsor’s financial statements. Under the current

The countdown clock is running. The stadium lights are on, and the clock is ticking toward extra time. Plan sponsors must amend many qualified retirement plans by December 31, 2026. Just like in a

“If they’re going to be asset-class neutral, we would hope they’d also be asset-wrapper neutral, particularly where you’ve got a wrapper that’s basically only used by retirement investors,” Walsh

Participant engagement is also a top factor of long-term progress with retirement savings, Empower reports

On June 17, 2026, the DOL issued Technical Release 2026-02, which confirms that “Trump Accounts” and Code Section 128 Trump Account contribution programs generally will not constitute “employee

(PBGC) is requesting that the Office of Management and Budget (OMB) approve, under the Paperwork Reduction Act, a new collection of information. The purpose

Recently-issued IRS Notice 2026-33 provides necessary guidance on long-term care distributions. Here’s what you need to know. A distribution made during the taxable year that does not exceed the

Everyone in the retirement plan business loves talking about technology. Recordkeepers spend millions promoting participant websites, mobile apps, artificial intelligence tools, and payroll

An ongoing dispute about a Department of Labor advisory opinion published last September raises a basic but unanswered question under the ERISA: What is a bonus? The answer to this simple question is

Today's blog describes the risks that deplete retirement savings and strategies for addressing them.

The annual filing (and fee payment) for applicable self-insured health plans and specified health insurance policies used to fund the Patient-Centered Outcomes Research Institute (the PCORI fee) is

and what plan sponsors can do to improve access, trust and utilization.

(COBRA) compliance often gets treated as a “set it and forget it” administrative task, particularly when employers outsource to third-party

It is that time of year again when many state paid family and medical leave (PFML) programs roll out mid-year updates to benefit levels and

Miller Johnson employment attorneys Rebecca Strauss and Sarah Willey dig into one of the most talked-about benefits in today’s workplace: unlimited PTO. While these policies sound appealing, and can

Virginia recently enacted two new paid leave laws – one requires covered employers to provide paid sick leave, and the other creates paid family and medical leave. Although these laws do not go into

Disclosure for Most Public Companies- On May 19, 2026, the Securities and Exchange Commission (“SEC”) released proposed amendments

Key Takeaways: The OBBBA significantly expanded Code §4960 for taxable years beginning after Dec. 31, 2025, broadening the scope of employees that tax-exempt organizations must evaluate for potential

The Third Circuit affirmed summary judgment for a 401(k) plan sponsor in In re Quest Diagnostics ERISA Litigation, holding that ERISA's duty of prudence is a process-based inquiry. A sound fiduciary process, not investment results, defeats a breach claim, and permissive investment-policy-statement language preserved the committee's discretion to retain underperforming funds.

In the past few years, several cases have been filed against ESOP fiduciaries who allegedly invested employer contributions in an ESOP’s other investment account (“OIA”) too conservatively. These

Salek-Raham said, “I think after these cases came out, a lot of employers took a good look at their forfeiture language and their plan documents,” noting that courts are increasingly focused on plan

The court’s analysis involved determining whether the Chicago Transit Authority’s request for a third opinion on his leave certification comported with the law.

Salek-Raham observed that the decision “does create a disincentive to bringing class actions in the Fourth Circuit involving defined-contribution plans.” His comments highlighted the growing divide

Employers are now beginning to receive settlement proceeds from the $2.67 billion class action settlement reached by the Blue Cross Blue Shield Association (BCBSA) and the class plaintiffs. This

Bermuda has introduced a new right for employees to take 'parental leave' when they adopt or become the legal guardian of a young child who lives in their household. The new right broadly aligns with

Transfer-tax safe harbor for individual donors who contribute to Trump accounts under IRC §530A. If specified conditions are met, contributions are treated as completed gifts that are not future

Eric Dyson’s review of comments to the DOL on its proposed “Fiduciary Duties in Selecting Designated Investment Alternatives” regulation unearthed a common challenge: How should fiduciaries evaluate

HDHP/§223 OOP measured in-network only (§223(c)(2)(D); a higher out-of-network OOP max does NOT defeat HDHP status; Notice 2004-2 Q&A-4, Notice 2004-50 Q&A-15/19). Deductible=floor, OOP=ceiling. MA

EBSA enforcement-priority shift: 'will not regulate through enforcement'; focus on significant-harm / bad-faith cases; pending and proposed ESOP valuation investigations reviewed against a fairness

Proposed rule requiring PBMs servicing group health plans to disclose direct and indirect compensation to plan fiduciaries, extending the ERISA §408(b)(2) service-provider fee-disclosure framework

Controlling for factors like pay and benefits, the U.S. Bureau of Labor Statistics found that engagement in the work is key.

Through leave donation programs, employees are able to donate unused time off, such as vacation or PTO, to colleagues in need.

Third-party administrators (“TPAs”), brokers, and benefits technology vendors are increasingly offering artificial intelligence (“AI”) tools that can generate Summary Plan Descriptions (“SPDs”), plan