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SECURE 2.0 Developments
On December 20, 2023, the IRS issued Notice 2024-2 providing guidance with respect to certain
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ESG, ETI and Proxy Voting
On December 1, 2022, the U.S. Department of Labor (“DOL”) issued Prudence and Loyalty in
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Legal Advisory Bulletin re Gender Dysphoria
In recent years more attention has been paid to transgender considerations and benefit plan coverage
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No Surprises Act
On December 27, 2020, the President signed the Consolidated Appropriations Act (“Act”) which is intended
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No Gag Clause: Transparency
On February 23, 2023, the DOL, HHS, and Treasury (“Departments”) released FAQs about Affordable CareAct
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Monitoring Investments and Fees
This memorandum follows our February 16, 2022 memorandum which reported on the Supreme Courtruling in
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Electronic Disclosures by Retirement Plans
Yes, a retirement plan (but not a health plan) may provide electronic disclosures but with
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Secure 2.0 memo
On December 29, 2022, the President signed the Consolidated Appropriations Act of 2023 (“Appropriations Act”)
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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
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Employers Challenge Withdrawal Liability Assumptions
This memo is intended to explain a recent appellate court decision regarding the application of
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COVID-19 Resources
This publication is intended for general information purposes only and does not and is not