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defined contribution plans

65 published works

  1. Blog - Sackers

    Sackers comments on The DWP’s consultation and discussion paper on DC pension scale requirements

    By Lewis Moore

    The DWP’s consultation and discussion paper on DC pension scale requirements closes on 7 September 2026. Commenting on the consultation, Michael Jones, partner, said: “The government has been pursuing a…

  2. The Business of Benefits

    How to Distribute Income Guarantees From a DC Plan

    By Robert Toth

    Often overlooked in a fiduciary analysis of any DC Lifetime Income Program are the impacts arising from the method in which any accumulated lifetime income guarantee is being distributed from…

  3. The Business of Benefits

    The 4 “Non-Alt Asset” Things A DC Annuity Can Do

    By Robert Toth

     

  4. The Business of Benefits

    Annuities in DC Plans Are Normal

    By Robert Toth

    An important and separate “tool,” if you will, in the professional’s portfolio for use in assessing and understanding the manner in which any lifetime income program will fit into any…

  5. Your ERISA Watch

    Fourth Circuit Nixes Mandatory Class Action in Defined Contribution Underperformance Suit

    By Peter Sessions

    Trauernicht v. Genworth Fin. Inc., No. 24-1880, __ F.4th __, 2026 WL 667917 (4th Cir. Mar. 10, 2026) (Before Circuit Judges Niemeyer, Agee, and Richardson) This week’s notable decision addresses…

  6. The Business of Benefits

    Two TRA 86 Changes Still Haunt Small Savers in DC Plans

    By Robert Toth

    SECURE and 2.0's efforts to open up the availability of defined contribution plan balances for personal emergencies, including the establishment of those goofy PLESA accounts, really have their roots in…

  7. Compensation & Benefits Blog

    Coming Soon: DOL’s Proposed Rules Facilitating Alternative Assets in 401(k) Plans

    By Adam Scoll, Jesse T. Foley

    On January 13, 2026, the Department of Labor (the “DOL”) submitted to the White House Office of Management and Budget (“OMB”) proposed rules (the “Proposed Rules”) relating to the inclusion…

  8. Spotlight on Benefits

    Updated Guidance: Minnesota Paid Family Leave and Defined Contribution Plan Compensation

    By Mark Rosenfeld

    In IRS Notice 2026-6, the IRS issued a one-year extension of the tax treatment of medical benefits received by an employee through a paid family leave program (PFL). Minnesota has…

  9. Hall Benefits Law Blog

    Ninth Circuit Dismisses Intel’s 401(k) Lawsuit Concerning Inclusion of Private Equity Investments

    By Anne Hall

    After six years of litigation, a three-judge panel of the Ninth Circuit has dismissed a 401(k) lawsuit filed by Intel employees against the company. The employees alleged that including private…

  10. Employment & Labor

    Government publishes final report on Pensions Investment Review

    By Anita Edwards, Simon Lovegrove (UK)

    On 29 May 2025, HM Treasury (HMT), the Department for Work and Pensions (DWP) and the Ministry of Housing, Communities and Local Government published their final report on the Pensions…