Topic
Plan Assets
11 published works
Your ERISA Watch
Your ERISA Watch – Week of April 1, 2026
As usual, the end of the federal court reporting period under the Civil Justice Reform Act (every March 31 and September 30) resulted in a slew of cases last week,…
Roberts Disability Law Blog
Second Circuit Holds RMBS Trust Certificates—but Not Notes—Can Constitute ERISA Plan Assets
In Powell as Tr. of United Food & Com. Workers Union & Emps. Midwest Pension Fund v. Ocwen Fin. Corp., No. 23-999, —F.4th—-, 2026 WL 828159 (2d Cir. Mar. 26,…
Benefits Law Update
Identifying Plan Assets in ERISA Health & Welfare Plans
Last month, we advised readers of this blog to consider efforts to formalize the fiduciary governance of their health and welfare benefit plans. In that post, we described some of…
The Retirement Plan Blog
Who owns a 401(k) participant’s personal information?
Service providers for 401(k) and other retirement plans require access to personal data on participants including name, age, address, date of hire, compensation and possibly social security number to provide…
Compensation & Benefits Blog
[Podcast]: Key Considerations for ERISA Plan Fiduciaries When Delegating Investment Authority
In this episode of The Proskauer Benefits Brief, partner Ira Bogner and senior counsel Adam Scoll discuss the key considerations for ERISA plan fiduciaries when delegating investment authority over plan assets. We will break down…
Compensation & Benefits Blog
Ninth Circuit Deepens Circuit Split Over Whether Delinquent Contributions Are Plan Assets
By Neil V. Shah
The Ninth Circuit held that employer contributions due to a Taft Hartley fund are not plan assets until they are actually paid to the fund, irrespective of whether the plan…
Employment & Labor
Mutual fund redemptions payable to participants are not plan assets, and broker can retain interest earned while holding the cash
In re Fid. ERISA Float Litig., 829 F.3d 55 (1st Cir. 2016), held that Fidelity did not breach fiduciary duties to the plans at issue by allegedly earning interest on…
Banking, Finance and Securities
Mutual fund redemptions payable to participants are not plan assets, and broker can retain interest earned while holding the cash
In re Fid. ERISA Float Litig., 829 F.3d 55 (1st Cir. 2016), held that Fidelity did not breach fiduciary duties to the plans at issue by allegedly earning interest on…
Beneficially Yours
How to Trace Under ERISA — Supreme Court To Resolve How A Fiduciary Can Identify And Recover Plan Assets Wrongly In Participant Hands
By Mark Casciari and Jim Goodfellow Once again, the Supreme Court will opine on how to write ERISA plans to maximize the right of fiduciaries to sue to recover monetary…
Compensation & Benefits Blog
U.S. District Court Rules that Float Income Earned by Fidelity Is Not a Plan Asset
Four class actions were consolidated in the U.S. District Court for the District of Massachusetts challenging whether float income earned on monies pending a transaction was a “plan asset.” In…