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
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
Podcast
Ep. 68 – Creating A Circle Of Care: Planning For Independence And Peace Of Mind (Podcast)
Host Michael Clear sits down with Andi Hughes from TrustHouse to explore how concierge home care services create comprehensive support systems for families facing cognitive decline, chronic illness, and behavioral health challenges. The discussion reveals strategies for building effective care teams and preventing caregiver burnout while maintaining dignity and independence. Learn how proactive planning and coordinated care can transform the experience of aging in place and managing complex health transitio
United States Healthcare
WD
Wiggin & Dana
Article
Practical Considerations For Employers Implementing Trump Account Contributions As A Retention And Recruitment Tool
Employers face strategic decisions about whether to adopt Trump Account Contribution Programs (TACPs) following new DOL guidance clarifying their ERISA status. This analysis examines how TACPs compare against existing family-friendly benefits like dependent care FSAs, 529 plans, HSAs, and student loan assistance, providing a framework for total rewards committees to evaluate demographic fit, competitive positioning, and budget trade-offs.
United States Employment
MB
Mayer Brown
Article
ERISA Requires A Fiduciary To Employ A Prudent Process In The Selection Of Investment Options, Not Investment Success
The Third Circuit's recent decision in a Quest Diagnostics ERISA case establishes crucial precedent for plan fiduciaries facing breach of duty claims over investment performance. The court's analysis centers on whether a documented, prudent process can shield fiduciaries from liability when funds underperform, and what standards courts should apply when evaluating short-term versus long-term investment results in retirement plans.
United States Employment
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WilmerHale
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