Charles C. Shulman, Esq.
Employee Benefits & Executive Compensation
cshulman@ebeclaw.com – 201-357-0577
Cunningham v. Cornell University: Shifting the Burden in Prohibited Transaction Claims—Consequences for ERISA 401(k) Class Action Suits and Latest Developments
By...
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Mandatory Roth Catch-Up Contributions Took Effect January 1, 2026
By Charles C. Shulman
Mandatory Roth catch-up contributions took effect on January...
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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 FOR 2026
By Charles C. Shulman
Recent court decisions have effectively stopped the Department of...
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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
See updated memo at https://ebeclaw.com/cunningham-v-cornell-university-shifting-the-burden-in-prohibited-transaction-claims-consequences-for-erisa-401k-class-action-suits-and-latest-developments/...
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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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