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.

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

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

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

The SECURE Act of 2019 brought significant changes to multiple employer plans (MEPs) and introduced pooled employer plans (PEPs). These reti

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...

Health & Welfare Journal of Pension Benefits Issues in Administration, Design, Funding, and Compliance Volume 31 • Number 2 • Winter 2024...

Contributed by Katrina Veldkamp, Boutwell Fay LLP February 2024 Retirement plan sponsors and service providers will want to pay close...

By: Sherrie Boutwell and Deborah Fabricant (2010) What happens when the drafter of an ERISA plan makes an innocent error (a “scrivener’s...

HEALTH & WELFARE JOURNAL OF PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 3 • Summer 2023...

Katrina Veldkamp's recent article for Bloomberg Law addresses the new provisions introduced by SECURE 2.0 for matching contributions for...

HEALTH & WELFARE JOURNAL OF PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 3 • Spring 2023...

In her recent article for Bloomberg Law, Boutwell Fay's Katrina Veldkamp covers the changes in minimum participation rules for LTPT...

After co-presenting at the recent 2023 Annual Meeting for NBOA, both Evan Giller, Boutwell Fay, LLP, and Gary Mauger, New Pinnacle...

HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 1 • Autumn 2022...

Employer-based health plans must now submit information about prescription drugs and health care spending to the DOL...

HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 29 • Number 4 • Summer 2022...

This column for the Journal of Pension Benefits, Health & Welfare explains the new rules that extend Section 408(b)(2) of ERISA to health...

The No Surprises Act became effective on January 1, 2022. This Act restricts excessive out-of-pocket costs.

DOL Guidance on CAA Fee Disclosure Rules for group health plans

HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLINACE Volume 29 • Number 1 • Autumn 2021...

Is Your Plan Cybersecure Right Now? Not a day goes by without another news story about a cybersecurity incident compromising the data of...

We have been getting many questions regarding COBRA subsidies under the American Rescue Plan Act of 2021 (“ARPA”), which we answer later...

Alison Smith Fay A special provision in the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) signed by the President on...

At the end of 2020 Congress enacted the Taxpayer Certainty and Disaster Tax Relief Act of 2020, which was part of the...

In June, the IRS announced that they were issuing opinion letters for pre-approved defined contribution plan documents. Now that it is...