Join Sherrie for a practical discussion exploring the unique dynamics between TPAs, actuaries, and ERISA attorneys. The session will dive into ethical challenges, documentation best practices, and strategies for building productive relationships that support smoother plan operations.

In Cunningham v. Cornell University, the U.S. Supreme Court unanimously held that plaintiffs asserting prohibited transaction claims under ERISA §406(a)(1)(C) do not need to plead facts related to the §408(b)(2)(A) exemption to survive a motion to dismiss.

Section 343 of the SECURE 2.0 Act of 2022 amended Section 101(f) of ERISA which relates to the annual funding notice (“AFN”) requirements fo

The Western Pension & Benefits Council, Seattle Chapter sponsors educational programs and events throughout the year addressing...

The IRS recently issued Notice 2025-15, providing guidance on how applicable large employers (“ALEs”) can meet the requirements...

On Tuesday, January 14th, the Employee Benefits Security Administration (EBSA) issued final rules for the Voluntary Fiduciary Correction Pro

Navigating Benefit Plans Through Mergers and Acquisitions will provide practical knowledge and up-to-date information on legal...

In this two-hour training, instructors Sherri Boutwell, J.D., and Katrina Veldkamp, J.D., will lead attendees through these critical issues,

Howdy Pardner! Please join us for the “rootinest tootinest” EPCRS/VFCP Presentation In the wild, wild west!

March 20, 2025, 3:00 PM - 4:00 PM ET | WebinarNon-qualified deferred compensation (NQDC) plans for the school's senior leadership...

Boutwell Fay is proud to announce that Sherrie Boutwell has been selected to the 2025 Southern California Super Lawyers.

We have posted several times about the growing series of class action cases alleging breaches of fiduciary duty and prohibited...

Sherrie Boutwell and Evan Giller will participate in the 2025 NBOA Annual Meeting & Business Solutions Showcase, taking place February 23–26

The IRS has announced tax relief for taxpayers who reside in, or have a business in, Los Angeles County.

EVENT NOTE: This meeting has been postponed to June. Boutwell Fay’s Richard Luna will be co-presenting on a panel at the annual TE/GE...

A recent ruling from the Sixth Circuit Court of Appeals, Local No. 499, Board of Trustees of Shopmen's Pension Plan v. Art Iron, Inc., et al

Health & Welfare Journal of Pension Benefits Issues in Administration, Design, Funding, and Compliance Volume 32 • Number 1 • Autumn 2024...

As we welcome 2025, we want to express our gratitude for your trust and partnership. We look forward to another wonderful year ahead....

As we celebrate this festive season, we want to wish you a Merry Christmas and a Happy Hanukkah filled with joy, love, and peace. Thank...

In what is becoming our new holiday tradition, we are happy to share our “50th Anniversary of ERISA” firm cookbook with vintage recipes for

On September 28th, 2024, California enacted SB 1120 in an effort to balance technological innovation with the need for human judgment.

Many workers lose track of their retirement savings after changing jobs or due to changes in their employers.

As we have previously posted, Secure 2.0 significantly changed the rules for correction of overpayments from qualified retirement plans (inc

On October 3rd, 2024, the IRS issued Notice 2024-73, addressing how ERISA 403(b) plans must treat long-term, part-time employees...

Another year of health and welfare litigation, another year of mixed results for both plaintiffs and defendants, but lessons for all.

On July 25, 2024, Judge Jeremy Kernodle of the U.S. District Court for the Eastern District of Texas temporarily blocked the US Department..

The deadline to file or extend your calendar year Form 5500 for the 2023 Annual Return/Report of Employee Benefit Plan is approaching...

The IRS has just issued very lengthy final regulations (TD 10001; RIN:1545-BP82) governing required minimum distributions (RMDs) that...

We have two significant updates in the arena of 401(k) forfeiture cases that could have far-reaching implications for employers and plan spo

New guidance effectively terminates several of the employee benefit plan mandates that were implemented when the National Emergency was...

The IRS has now issued Notice 2023-43 which provides interim guidance on its interpretation of the Secure Act 2.0’s changes to the...

The IRS has announced increases to the Health Savings Account (HSA) contribution limits for 2024. These adjustments are based on the...

President Biden signed legislation terminating the COVID-19 National Emergency effective May 11, 2023, which ends several of the employee...

Restatement Deadlines for Defined Benefit Plan Sponsors The IRS has provided guidance on restatement deadlines for plan sponsors of...

In their Spring Newsletter, the Orange County Chapter of the Western Pension & Benefits Council thoughtfully highlighted Boutwell Fay's...

The Department of Labor has issued new rules detailing a number of changes to Form 5500 and Form 5500-SF reporting, starting for plan...

The lawsuit against Northwestern University (Hughes v. Northwestern University) claiming that it breached its fiduciary duties with...

In a tight labor market, a 401(k) plan (or other tax-favored retirement plan such as a 403(b) plan) is not really viewed as optional for...

Secure 2.0 significantly changed the rules for correction and overpayments from a retirement plan.

The SECURE 2.0 Act was signed into law in December 2022, and it expands the requirement to cover long-term part-time (LTPT) workers in...