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Final Regulations on Mandatory Roth Catch-Up Contributions By Charles C. Shulman The IRS has issued important new final regulations under SECURE 2.0...

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

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

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

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 By Charles C. Shulman, Esq. In Cunningham v. Cornell University, 604...

Forfeitures in Qualified Plans: (i) Proposed Regulations; and (ii) Fiduciary Class Action Suits By Charles C. Shulman, Esq. I. Part 1 – 2023...

2025 Executive Order on Democratizing 401(k) Access to Alternative Assets By Charles C. Shulman, Esq. On August 7, 2025, President Trump issued...

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),...

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...

Recent Noncompete Clause Developments – 2025 By Charles C. Shulman, Esq. I.          Introduction – FTC...

Cryptocurrency – Fiduciaries to Decide if it is a Prudent 401(k) Investment By Charles C. Shulman, Esq. 1. Under Biden Administration – Presumption...

Arbitration Provisions in an ERISA Plan Cannot Negate Right to Sue under ERISA in Class Action on Behalf of the Plan Two recent circuit court decisions...

Status of DOL Centralized Lost and Found Database Under the SECURE 2.0 Act and Information Collection Requests ​ The SECURE 2.0 Act of 2022 (SECURE 2.0)...

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

    2024 BENEFIT PLAN COST-OF-LIVINGADJUSTMENTS (with SECURE 2.0 changes) Charles C. Shulman, Esq. 11/4/2023 BENEFIT PLAN COST-OF-LIVINGADJUSTMENTS 2023 2024 Qualified...

Affordable Care Act Employer Mandate Penalties and Solutions, Individual Coverage HRAs and Health Plan Nondiscrimination Rules CHARLES C. SHULMAN, ESQ.   The...

Journal of Deferred Compensation – Vol 28, No 2, Winter 2023 Withdrawal Liability Actuarial Assumptions –Did New Proposed PBGC Regs Get it Wrong?            ...

8/5/22 Carried Interest Holding Periods – Further Restrictions on Carried Interest Taken out of Pending Inflation Reduction Act of 2022 Charles C....

Multiple Employer Plans under the SECURE Act of 2019 and Proposed Regulations re Exemption from One Bad Apple Rule Charles C. Shulman, Esq., See...

   A Primer on Profits InterestsCharles C. Shulman, Esq., Profits interests have become an increasingly popular type of equity-based award if the entity...

Successor Liability for Pension and Other ERISA Obligations 49 Compensation Planning Journal No. 9 p. 32 (Sept. 2, 2021) See pdf of article at https://ebeclaw.com/wp-content/uploads/2022/02/Successor-Liability-in-Pension-ERISA-and-Other-Obligations-with-2022-addendum-49-TMCPJ-09-9-3-2021.pdf Charles...

Rev. Proc. 2021-30 (EPCRS Update) Charles C. Shulman, Esq. Rev. Proc. 2021-30 updates the IRS Employee Plans Compliance Resolution System (EPCRS) Program,...

Missing Plan Participants – Recent Guidance Charles C. Shulman, Esq. March 31, 2021(Revised Aug. 2021) A common problem in plan administration...

March 15, 2021 American Rescue Plan Act of 2021 – Summary of Benefit Provisions Charles C. Shulman, Esq.  Introduction  – The American Rescue Plan Act...

Taxpayer Certainty and Disaster Tax Relief Act of 2020 – Employee Benefit Provisions Charles C. Shulman, Esq. The Taxpayer Certainty and Disaster Tax...

  Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) Charles C. Shulman, Esq.  The Coronavirus Aid, Relief and Economic...

SECURE Act Summary Charles C. Shulman, Esq. On December 20, 2019 the “SECURE Act” (Setting Every Community Up for Retirement Enhancement...

PARTICIPANT LOANS: A ROAD MAP FOR PRACTITIONERS Charles C. Shulman, Esq. August 8, 2018 See article in PDF format from JPPC (2018) at  https://ebeclaw.com/wp-content/uploads/2018/08/Participant-Loans-A-Roadmap-for-Practitioners-JPPC-Summer-2018.pdf Summary:...

See “Employment Agreements (Including Severance, Parachute, Clawback, Noncompete and §409A Issues)” by Charles C. Shulman, at Tax Management...

Whether Private Equity Funds are a Trade or Business –Sun Capital Partners III v. N. E. Teamsters Truck. Industry Pension Fund Charles C. Shulman,...

  M & G Polymers v. Tackett (Supreme Court Jan. 2015) Strikes Down Yard-Man Inference for Collectively Bargained Retiree Health Benefits to Continue...

December 19, 2010(revised 6/25/12)   RULES RELATING TO 401(K) FEE DISCLOSURE OR INVESTMENT ADVICE GUIDANCE               Recent guidance – some proposed...

As published in 36 Journal of Pension Planning & Compliance 21 (Winter 2010)with minor additions – December 2010   In pdf format at https://ebeclaw.com/wp-content/uploads/2011/02/Professional_Employer_Organizations.pdf   Leased...

EBEC (Employee Benefits / Executive Compensation) Law Update Charles C. Shulman, Esq., LLC [December 15, 2010] EXECUTIVE COMPENSATION PROVISIONS OF DODD-FRANKWALL...

  EBEC (Employee Benefits / Executive Compensation) Law Update SUMMARY OF FOUR DIFFERENT RULES (OR PROPOSED RULES) RELATINGTO 401(K) FEE DISCLOSURE OR...

Children’s Health Insurance Program (CHIP) Annual NoticeRequired by Beginning of Next Plan Year or May 1, 2010 April 28, 2010 Charles C. Shulman, Esq. Under...

Charles C. Shulman, Esq.       EBEC (Employee Benefits / Executive Compensation) Law Update https://ebeclaw.com/wp-content/uploads/2011/02/New_York_Mini-COBRA_Extended_to_36_Months-1-5-2010.pdf January...

October 16, 2006 SUMMARY OF THE PENSION PROTECTION ACT OF 2006 TABLE OF CONTENTS Page Reform of Funding Rules Minimum Funding Rules…………………………………………………………………………………. 3 Interest...

Charles C. Shulman, Esq.  EBEC Law Update January 30, 2009   Worker, Retiree, and Employer Recovery Act of 2008 A.  WRERA Corrections to PPA Funding Rules B. ...