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
Former Workers File 401(k) TDF Suit Against American Express
Former American Express employees have filed a class action lawsuit alleging the company maintained underperforming investment funds in its $9 billion 401(k) plan, including proprietary target-date funds that served as default options. The plaintiffs claim these investment decisions breached fiduciary duties under ERISA and cost participants hundreds of millions in potential retirement savings, while potentially benefiting Amex's business relationship with Morgan Stanley Investment Management.
United States Employment
HB
Hall Benefits Law
Article
Upcoming Amendment Deadlines For Tax-Qualified And Tax-Favored Retirement Plans
Tax-qualified and tax-favored retirement plans face critical December 31, 2026 amendment deadlines to maintain favorable tax status under SECURE Act, SECURE 2.0, and related legislation. Plan sponsors must navigate complex compliance requirements including document restatements, forfeiture usage reviews, and alignment of plan administration with written documents. What steps should plan administrators take now to ensure timely compliance and avoid costly corrections?
United States Tax
BS
Butler Snow LLP
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
W
WilmerHale
Article
SAG-AFTRA Verticals Agreement: Five Key Aspects You Need To Know
SAG-AFTRA's Verticals Agreement has emerged as a critical compliance framework for U.S. vertical drama producers navigating guild jurisdiction in the rapidly expanding microdrama market. With vertical content revenues projected to reach $3.8 billion by 2030, understanding the agreement's eligibility requirements, compensation structures, and AI protections has become essential for producers balancing budget constraints with guild compliance obligations.
United States Media & IT
SM
Sheppard, Mullin, Richter & Hampton LLP
Article
Labor Update: New House Bill Proposes Changes To Initial Union Bargaining Process And NLRB Inches Closer To A Three-Member Majority
Congress is advancing legislation that could fundamentally reshape private-sector labor relations by imposing strict timelines on collective bargaining and introducing binding arbitration for initial union contracts. Meanwhile, the National Labor Relations Board moves closer to a Republican majority that may reverse recent pro-union precedents.
United States Employment
SP
Squire Patton Boggs LLP
Article
Proskauer Benefits Brief: The Supreme Court Weighs In On Withdrawal Liability (Podcast)
The U.S. Supreme Court unanimously resolved a critical circuit split concerning multiemployer pension plan withdrawal liability calculations, rejecting the Second Circuit's timing rule for actuarial assumptions. This landmark decision clarifies when actuaries must select the assumptions used to determine an employer's financial obligations upon withdrawing from a pension plan, with significant implications for plans, employers, and actuaries nationwide.
United States Employment
PR
Proskauer Rose LLP
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