Employee Benefits & Executive Compensation Blog

Meritless ERISA Claims, the Cunningham v. Cornell Burden-Shift and Judicial, Legislative and Administrative Pushback By Charles C. Shulman, Esq. The...

ERISA FIDUCIARY ADVICE: THE REGULATORY LANDSCAPE FOR 2026 By Charles C. Shulman Recent court decisions have effectively nullified the Department...

Code § 409A Nonqualified Deferred Compensation Rules Revisited An article titled “Code § 409A Nonqualified Deferred Compensation Rules Revisited”...

“AFFILIATED SERVICE GROUP” RULES By Charles C. Shulman Printed in 51 Journal of Pension Planning and Compliance, no. 4, at 1 (WK, Winter...

Compliance Update: The Rapidly Expanding Scope of the IRC §162(m) Limit on Deductibility of Compensation in Excess of $1 Million By Charles C. Shulman,...

Mandatory Roth Catch-Up Contributions Took Effect January 1, 2026 By Charles C. Shulman Mandatory Roth catch-up contributions took effect on January...

Journal of Deferred Compensation – Vol 28, No 2, Winter 2023 For updated version with some post-publication changes, see https://drive.google.com/file/d/1926lfljr9h_omfIFvAoywDOhA8osHxnb/ Withdrawal...

ERISA’s “Controlled Group” Rules – A Timely Review By CHARLES C. SHULMAN, ESQ. Printed in 51 Journal of Pension Planning and Compliance, no. 1,...

Charles C. Shulman, Esq. 2026 BENEFIT PLAN COST-OF-LIVING ADJUSTMENTS * The chart below summarizes the 2026 cost-of-living adjustments affecting 401(k),...

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/...