Charles C. Shulman, Esq.
Employee Benefits & Executive Compensation
cshulman@ebeclaw.com – 201-357-0577
Final Regulations on Mandatory Roth Catch-Up Contributions
By Charles C. Shulman
The IRS has issued important new final regulations under SECURE 2.0...
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“AFFILIATED SERVICE GROUP” RULES
By Charles C. Shulman
Printed in 51 Journal of Pension Planning and Compliance, no. 4, at 1 (WK, Winter...
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ERISA’s “Controlled Group” Rules – A Timely Review
By CHARLES C. SHULMAN, ESQ.
Printed in 51 Journal of Pension Planning and Compliance, no. 1,...
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ERISA FIDUCIARY ADVICE: THE REGULATORY LANDSCAPE ENTERING 2026
By Charles C. Shulman
Recent court decisions have effectively stopped the Department...
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Charles C. Shulman, Esq.
2026 BENEFIT PLAN COST-OF-LIVING ADJUSTMENTS *
The chart below summarizes the 2026 cost-of-living adjustments affecting 401(k),...
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Cunningham v. Cornell and the Rise of Meritless Prohibited Transaction Suits
By Charles C. Shulman, Esq.
In Cunningham v. Cornell University, 604...
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Forfeitures in Qualified Plans: (i) Proposed Regulations; and (ii) Fiduciary Class Action Suits
By Charles C. Shulman, Esq.
I. Part 1 – 2023...
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2025 Executive Order on Democratizing 401(k) Access to Alternative Assets
By Charles C. Shulman, Esq.
On August 7, 2025, President Trump issued...
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Employee Benefit Provisions in the One Big Beautiful Bill Act
By Charles C. Shulman, Esq.
Public Law 119-21, 14, H.R. 1, 139 Stat. 72 (July 4, 2024),...
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Right to a Jury Trial in ERISA Cases
By Charles C. Shulman, Esq.
There is a recent trend in some federal cases to allow requests for jury trials...
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