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Recent retirement plan legislation mandated that the United States Department of Labor (DOL) review its nearly 30-year-old guidance on...
ERISA provides that a person is a fiduciary if they have discretion over a retirement plan or IRA (“Plan”) or render investment advice to...
The DOL previously exercised authority reserved to it under ERISA section 518 (29 U.S.C. § 1148) and Code section 7508A(b) (26 U.S.C. §...
Pensions are dinosaurs, growing extinct by the day. Like 401(k)s, defined contribution accounts are the primary retirement savings...