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Former DOL Investigator Starts Firm Targeting 401k Fraud

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Announcing the Nominees for the NAPA 2023 Top Women Advisors

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Fidelity, Empower, TIAA, Top Performers in Digital Capabilities

HUB Launches Pooled Employer Plan

Latest Published Articles, Papers, and Research From Across the Web

ERISA Section 3(21)(A) and Discretion

In this 13-page article, the author explains that fiduciary status under ERISA does not hinge on the exercise of discretion in some cases because, under ERISA Section 3(21)(A), an entity that exercises any authority or control over the disposition of plan assets becomes a fiduciary.

Source:, October 2023

The Future Is Now for ERISA Fiduciary Duties Around Plan Data

ERISA needs to catch up with the information age by identifying plan data as a plan asset, resolving the current ambiguity on that point that has led courts to decide otherwise, and developing the related fiduciary duties, argues Michael Schloss of The Wagner Law Group.

Source:, October 2023

New Retirement Outlook Report: A National Perspective on Retirement Readiness

The retirement readiness outlook is mixed for Americans, according to the inaugural Vanguard Retirement Outlook report. This comprehensive analysis evaluates retirement readiness for a nationally representative sample of American workers. The report is 31 pages.

Source:, October 2023

Long-Term Part-Time Workers: More Questions than Answers for Defined Contribution Plans?

On December 29, 2022, the SECURE 2.0 Act was signed into law. SECURE 2.0 builds upon the retirement improvements made by SECURE 1.0. This article provides an overview of the LTPT rule and identifies outstanding questions that require additional guidance from the DOL and the IRS.

Source:, October 2023

What's at Risk in a Cyberattack on a DC Plan?

Every organization working with a defined contribution plan shares the responsibility for protecting from cyberattack the data, reputation, trust, and $10.2 trillion of accumulated assets in retirement plans. Safeguarding DC plans from digital security issues does not end with ensuring criminals do not steal workers' nest eggs, explains Gregg Levinson, senior director for retirement at WTW.

Source:, October 2023

Judge Dismisses Another 401k Suit Involving BlackRock TDF Funds

Another in the series of suits alleging that plan fiduciaries "chased low fees" and ignored investment performance has been dismissed, though there was a unique twist here.

Source:, October 2023

The Ins and Outs of Fiduciary Liability Insurance

An explanation and history of fiduciary liability insurance occurred at the ERISA 403b Conference in Washington, D.C. While fiduciary liability insurance initially covered individuals, no one thought it was for a plan or company. It changed in the 1990s and today, fiduciary liability insurance is malpractice insurance for fiduciaries and it generally covers four areas.

Source:, October 2023

Recent IRS Snapshot Suggests Audit Interest in Timing of Employer Deductions of Retroactive Contributions to 401k Plans

The IRS recently released an Issue Snapshot, Deductibility of employer contributions to a 401k plan made after the end of the tax year, to review the timing rules for employer contribution deductions under Code section 404(a)(6) and the limits on "annual additions" under Code section 415. The SECURE Act may have heightened the interest of IRS agents in auditing employer deductions of retroactive contributions to 401k plans.

Source:, October 2023

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