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SECURE Act Provisions Start Taking Shape

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IRS Guidance on recent legislation helps employers start planning for next few years. Read more »

SECURE Act Passed–Ensuring Much Activity and Some Change

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The SECURE Act, signed by President Trump, contains a potpourri of provisions encouraging plan formation, use of annuities and adoption of safe harbor designs. Read more »
Employee Benefits in the Laboratory

The New Federalism: Employee Benefits in the Laboratory

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The past year has seen a number of articles describing new state laws covering a range of benefits-related areas. Examples include New York State’s new paid leave act and Nevada’s law regulating fiduciary behavior. And more such laws are around the corner – a recent Kaiser Health News article noted that at least nine states […] Read more »
Higher Ed Fiduciary Lawsuits A Scorecard and Some Observations

Higher Ed Fiduciary Lawsuits: A Scorecard and Some Observations

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A little over a year ago a series of lawsuits were filed against major universities. The lawsuits alleged that these schools violated their fiduciary obligations under ERISA by failing to properly manage plan costs and investment performance. In effect, these lawsuits were the higher ed/tax sheltered annuity version of the 401(k) litigation that has been […] Read more »
New Proposal for Paid Family Leave Program Shows Promise

Paid Family Leave – An Emerging Consensus?

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An interesting thing happened in Washington last week. No, not high profile testimony or legislative action on health care. Rather, a working group of economists from the Brookings Institution and the American Enterprise Institute issued a report on paid family leave. You might wonder what is so interesting about another report coming from some Washington […] Read more »