BENEFITS DIGEST

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A publication of The Inner Firm

Tuesday, July 14, 2026

№ 8

8 items · ~2 min read

Court Decisions (1)·Retirement Plans (4)·Case Commentary (3)

The One Thing

Encore Fiduciary's write-up of Johnson v. Quest Diagnostics is worth the click. The Third Circuit held that keeping two underperforming funds in Quest's 401(k) plan was not a fiduciary breach, because the committee's decisions get deference under Firestone and the process behind them was sound and documented (i.e., an outside investment advisor and regular meetings with the fund managers). As the authors put it, ERISA is mostly concerned with process, not outcomes. The lesson for plan committees is plain: deference is powerful protection, and you get it by being able to show your work.

Court Decisions (1)

Iron Workers STL Pension Fund v. Barnhart Crane & Rigging Co.
Court of Appeals for the Eighth Circuit 2026-07-13

Iron workers' unions sued a crane company for failing to make required contributions to union trust funds for work performed by its employees, but the court affirmed summary judgment against the unions because they lacked admissible evidence of damages after an expert witness was excluded.

Retirement Plans (4)

DOL Clarifies ERISA Treatment of Trump Accounts
Nelson Mullins Riley & Scarborough LLP · via JD Supra 2026-07-14

The U.S. Department of Labor (the “DOL”) recently issued Technical Release 2026-02, providing guidance on whether certain Trump accounts established under Section 530A of the Internal Revenue Code and the One, Big, Beautiful Bill Act (“Trump Accounts”) and employer contribution programs to such accounts constitute employee benefit plans subject to ERISA.

401(k) Participants Want an ‘Easy’ Button: JPMAM Survey
401(k) Specialist 2026-07-13

Nearly three-quarters of workplace retirement plan participants would prefer to delegate retirement planning and investing decisions, while younger generations increasingly expect employers to provide guidance

Case Commentary (3)

The Friday Five: Five ERISA Litigation Highlights - July 2026
Saul Ewing LLP · via JD Supra 2026-07-11

This month’s Friday Five discusses decisions (1) allowing a bad faith claim to proceed against a long-term disability insurer based on its handling of a claim for benefits, (2) enforcing a forum-selection clause in an ERISA plan against the plan’s insurers that were not parties to the plan, and more.