By Richard G. Schwartz and Nicholas J. Waddles

Seyfarth Synopsis: The SECURE Act—just signed into law late last week—includes probably the most comprehensive revisions to the law governing employer-sponsored retirement plans since the Pension Protection Act of 2006. Many of the provisions will not be effective until after 2020, but some provisions go into effect

By Sarah Touzalin and Mark Casciari

Seyfarth Synopsis:  Administrators of ERISA plans frequently receive requests from participants, beneficiaries, and their representatives for plan-related documents. A recent decision from the Court of Appeals for the Fifth Circuit supports providing only those documents that fall under a narrow reading of ERISA Section 104(b)(4). Over-production could serve

By Ryan Tzeng, Jessica Stricklin, and Alan Cabral

Seyfarth Synopsis: The First Circuit reversed a district court’s ruling holding two Sun Capital private equity (PE) funds responsible for the withdrawal liability incurred by a bankrupt portfolio company. The Circuit Court found that because the two PE funds were not acting in partnership

By Manleen Singh and Mark Casciari

Seyfarth Synopsis: Two new Executive Orders and a corresponding decision in the Supreme Court effectively limit how agencies can utilize guidance against private parties—the agency must rely only on guidance that is fully consistent with the governing statute.

Employee benefit lawyers, including employee benefit litigators, have historically been

By Christina Cerasale, Kelly Rourke, and Richard G. Schwartz

Seyfarth Synopsis: The Department of Labor (“DOL”) just issued proposed rule changes governing the disclosure of ERISA-required notices via an electronic format (e.g., emails, intranet sites, etc.). These proposed rules update final regulations issued by the DOL in 2002, which given the pace at

By Ronald Kramer and Christopher Busey

On Wednesday, March 16, the Seventh Circuit inspired a collective sigh of relief among actuaries and plan administrators everywhere. In Cocker v. Terminal Railroad Association of St. Louis Pension Plan for Nonschedule Employees, 15-2690, the Court acknowledged the concept of actuarial equivalence in finding that the defendant plan’s