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Supreme Court: Cunningham v. Cornell
The recent Supreme Court ruling in Cunningham et al v. Cornell University, Case No. 23-1007

Mental Health Parity Enforcement Freeze
On September 9, 2024, the U.S. Departments of Health and Human Services (HHS), Labor, and

Health and Welfare Trust Fund Developments
This memorandum concerns legal updates that apply to health and welfare trust fundclients. A brief

SECURE 2.0 Developments
On December 20, 2023, the IRS issued Notice 2024-2 providing guidance with respect to certain

ESG, ETI and Proxy Voting
On December 1, 2022, the U.S. Department of Labor (“DOL”) issued Prudence and Loyalty in

Legal Advisory Bulletin re Gender Dysphoria
In recent years more attention has been paid to transgender considerations and benefit plan coverage

No Surprises Act
On December 27, 2020, the President signed the Consolidated Appropriations Act (“Act”) which is intended

No Gag Clause: Transparency
On February 23, 2023, the DOL, HHS, and Treasury (“Departments”) released FAQs about Affordable CareAct

Monitoring Investments and Fees
This memorandum follows our February 16, 2022 memorandum which reported on the Supreme Courtruling in

Electronic Disclosures by Retirement Plans
Yes, a retirement plan (but not a health plan) may provide electronic disclosures but with

Secure 2.0 memo
On December 29, 2022, the President signed the Consolidated Appropriations Act of 2023 (“Appropriations Act”)

Supreme Court Provides Guidance on Investment Obligations for Pension Plans
The relevant cases each revolve around alleged breaches of fiduciary duties of loyalty and prudence.ERISA