Monthly Archives: October 2025

As we peer into the not-too-distant horizon of 2026, the forecasted changes to 401(k) contribution rules demand the attention of every plan sponsor, fiduciary, and serious saver. These aren’t cosmetic tweaks — they represent structural shifts. Ignore them at your … Continue reading →

The ERISA world never runs out of courtroom drama, and the latest episode comes courtesy of Seidman v. American Airlines. The court ruled that while the plaintiffs may have alleged fiduciary breaches tied to ESG (environmental, social, and governance) investment … Continue reading →

Mergers are great when you’re talking about chocolate and peanut butter. But when you’re talking about merging 401(k) plan assets, it’s not always a smooth combination. Plan mergers, whether due to acquisitions, company restructuring, or TPA transitions, can create an … Continue reading →

When you work as an ERISA attorney for TPAs for nearly a decade, you get a front-row seat to some of the most creative interpretations of the law imaginable. I don’t say that as an insult—I say it as someone … Continue reading →

When I was younger, I didn’t say much. I figured keeping quiet was the best way to avoid trouble. I didn’t want to create waves, and truthfully, I thought that was how you earned respect, by keeping your head down … Continue reading →

On a client call the other day, we were knee-deep in the usual chaos that comes with transitioning to a new TPA, mapping plan provisions, reconciling documents, and making sure the new prototype plan doesn’t trip over the old one. … Continue reading →

Folks, here’s something that ought to wake up even the sleepiest retirement-plan consultant: there are now an estimated $2.1 trillion in “forgotten 401(k)” assets out there — accounts people either abandoned, forgot about, or lost track of. That’s not pocket … Continue reading →

Another week, another headline from the ERISA litigation circus — this time it’s Jerry Schlichter asking for a $17.5 million payday in the Pentegra case. That’s right, after landing what’s being called the largest jury verdict ever in an ERISA … Continue reading →

We’ve all kept an eye on default rates creeping upward lately. But here’s what catches my attention: rising defaults don’t just affect participants, they test the backbone of a plan’s design, governance, and fiduciary discipline. As defaults increase, questions cascade: … Continue reading →

Serving as counsel to a private school board, I had the chance to join their recent retreat, and I think it went pretty well. I gave a talk on fiduciary responsibility, what it means for the board, how it shapes … Continue reading →