IRC § 162(m) Limit on Compensation Deduction in Excess of $1 Million–Expanding Scope
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Compliance Update: The Rapidly Expanding Scope of the IRC §162(m) Limit on Deductibility of...
Cunningham v. Cornell University: Shifting the Burden in Prohibited Transaction Claims—Consequences for ERISA 401(k) Class Action Suits and Latest Developments
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Cunningham v. Cornell University: Shifting the Burden in Prohibited Transaction Claims—Consequences for ERISA 401(k)...
Mandatory Roth Catch-Up Contributions Took Effect January 1, 2026
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Mandatory Roth Catch-Up Contributions Took Effect January 1, 2026 By Charles C. Shulman Mandatory...
“Affiliated Service Group” Rules
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“AFFILIATED SERVICE GROUP” RULES By Charles C. Shulman Printed in 51 Journal of Pension...
ERISA’s “Controlled Group” Rules – A Timely Review
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ERISA’s “Controlled Group” Rules – A Timely Review By CHARLES C. SHULMAN, ESQ. Printed...
ERISA Fiduciary Advice: The Regulatory Landscape for 2026
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ERISA FIDUCIARY ADVICE: THE REGULATORY LANDSCAPE FOR 2026 By Charles C. Shulman Recent court...
2026 BENEFIT PLAN COST-OF-LIVING ADJUSTMENTS
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Charles C. Shulman, Esq. 2026 BENEFIT PLAN COST-OF-LIVING ADJUSTMENTS * The chart below summarizes...
Cunningham v. Cornell and the Rise of Meritless Prohibited Transaction Suits
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Cunningham v. Cornell and the Rise of Meritless Prohibited Transaction Suits See updated memo...
Forfeitures in Qualified Plans: (i) Proposed Regulations; and (ii) Fiduciary Class Action Suits
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Forfeitures in Qualified Plans: (i) Proposed Regulations; and (ii) Fiduciary Class Action Suits By...
2025 Executive Order on Democratizing 401(k) Access to Alternative Assets
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2025 Executive Order on Democratizing 401(k) Access to Alternative Assets By Charles C. Shulman,...