United States: Retirement, Superannuation & Pensions

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
Eleventh Circuit Finds No Administrative Exhaustion Required For Statutory ERISA Claims
In a significant en banc decision, Bolton v. Inland Fresh Seafood Corporation of America, Inc., No. 24-10084, the United States Court of Appeals for the Eleventh Circuit overruled its four-decade-old precedent in Mason v. Continental Group, Inc., 763 F.2d 1219 (11th Cir. 1985), and found that ERISA does not require plaintiffs to exhaust administrative remedies before bringing statutory claims—including claims for breach of fiduciary duty.
United States Litigation
SS
Seyfarth Shaw LLP
Article
Federal Court Grants Partial Dismissal Of Claims In Penn State Health Retirement Fund Case
A Pennsylvania federal district court judge granted in part and denied in part a motion to dismiss a proposed class action alleging Penn State Health mismanaged its defined-contribution retirement plans. The judge also ordered discovery into claims that the poorly performing investment options breached fiduciary duties under the Employee Retirement Income Security Act (ERISA).
United States Employment
HB
Hall Benefits Law
Article
No Check, Please! New IRS Rollover Guidance For Retirement Plans Signals Changes May Be Coming
The IRS has proposed new standardized procedures and sample forms to streamline direct rollovers between retirement plans, addressing longstanding inefficiencies that have burdened participants with administrative complexities. While adoption remains optional for now, plan sponsors should evaluate how these changes might impact their current rollover processes and consider engaging with recordkeepers about potential implementation.
United States Employment
FL
Foley & Lardner
Article
Robbie Mashburn Discusses 401(k) Investment Rules In The Wall Street Journal
The Labor Department faces a regulatory dilemma as it moves to restrict ESG considerations in 401(k) plans while simultaneously seeking to expand access to private-market investments. This tension creates uncertainty for plan sponsors who must navigate conflicting policy objectives, particularly as many private investment strategies inherently incorporate both financial returns and social or environmental goals.
United States Employment
LL
Liskow & Lewis
Article
Mind The Gap: When Your Retirement Plan Document, Plan Operations, And Participant Communications Do Not Match
Plan sponsors face a critical December 31, 2026 deadline to adopt amendments reflecting SECURE 1.0, SECURE 2.0, and CARES Act provisions in their qualified retirement plan documents. Many plans have been operating under these laws for years without updated plan language, creating a gap between plan operations, participant communications, and formal documentation. This comprehensive guide identifies which amendments must be adopted, provides a detailed checklist of provisions requiring documentation, and out
United States Employment
FL
Foley & Lardner
Article
Ask The Experts: Are Mandatory Contributions Subject To The Section 415 Additions Limit?
Legal experts from Groom Law Group examine whether mandatory contributions to retirement plans fall under the Internal Revenue Code Section 415 annual additions limit, clarifying the distinction between this limit and the Section 402(g) elective deferral limit. The analysis explores which types of contributions are excluded from annual additions calculations and how mandatory contributions are specifically treated under current tax law.
United States Employment
GL
Groom Law Group
Article
Withdrawal Liability: Contesting Assessments Remains Uphill Battle As Ninth Circuit Affirms Funding Rate-Based Recalculation
The Ninth Circuit's decision in City of Tacoma v. Western Metal Industry Pension Fund addresses a critical question for employers facing withdrawal liability assessments: Can multiemployer pension funds use lower PBGC annuity rates instead of higher funding rates when calculating what departing employers owe? This case reveals the substantial financial stakes involved and the challenging legal landscape employers must navigate when contesting these assessments, even when courts have previously ruled against
United States Employment
JL
Jackson Lewis P.C.
Article
Worth The Wait: IRS Proposes New Nondiscrimination Rules For Dependent Care Assistance Programs
The Treasury Department and IRS have released proposed regulations addressing nondiscrimination rules for dependent care assistance programs under Code section 129, marking the first guidance on these rules in over 45 years. These regulations provide detailed frameworks for the four required nondiscrimination tests and offer practical correction mechanisms for testing failures.
United States Employment
GL
Groom Law Group
Article
Ninth Circuit Again Applies Effective Vindication Doctrine In Finding ERISA Plan Arbitration Clause Unenforceable
The Ninth Circuit Court of Appeals has once again invoked the effective vindication doctrine to strike down an ERISA plan arbitration clause, ruling that provisions preventing representative actions and plan-wide relief violate participants' substantive rights under federal law. This decision adds to a growing body of federal appellate precedent challenging the enforceability of arbitration clauses in 401(k) plans, raising critical questions about how plan sponsors should structure dispute resolution mechan
United States Litigation
MB
Mayer Brown
Article
Ninth Circuit Applies Effective Vindication Doctrine (Again) In Finding ERISA Plan Arbitration Clause Unenforceable
The Ninth Circuit Court of Appeals has once again invoked the effective vindication doctrine to strike down an arbitration clause in an ERISA 401(k) plan, ruling that provisions preventing participants from pursuing representative actions and plan-wide relief violate substantive rights under federal law. This decision adds to a growing body of federal appellate precedent challenging the enforceability of arbitration clauses in employee benefit plans, raising critical questions about how plan sponsors should
United States Litigation
MB
Mayer Brown
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