AI adoption raises profound ethical concerns—such as bias, transparency, privacy, and fairness—that ERISA fiduciaries must actively manage under their duties of prudence and loyalty, SBMA’s Alden Bianchi states.
A review of how large language models fit into the evolving compliance and governance landscape for employer‑sponsored group health plans by Alden Bianchi of SBMA.
ERISA fiduciaries should understand AI’s promise, risks, and rapidly evolving compliance challenges for employer-sponsored group health plans, states SBMA’s Alden Bianchi in the first of his three-part article.
AI is changing the practice of tax law. This series examines the ethical, legal, and practical implications of AI across key areas of tax practice.
Tax professionals must move from passive reliance to active verification. “Human-in-the-loop” verification will preserve the integrity of the tax system, says a visiting adjunct faculty member at Texas A&M University.
While AI can assist with tax drafting and research, it is fundamentally unreliable for tax law because it can invent authority, flatten legal hierarchy, and miss doctrine that depends on purpose, substance, and context, states a Texas A&M visiting adjunct faculty member.
Thad Madden of Thad Madden Tax Consulting, an IRS veteran, explains why college athletes earning name, image, and likeness income need careful tax planning to avoid serious financial trouble.
An analysis of whether Bitcoin, and other cryptocurrencies owned prior to relocating to Puerto Rico constitutes “tainted property,” and the significant implications for Act 60 residents whose capital gains may remain subject to US tax.
A proposed rule from the Department of Labor would let 401(k) fiduciaries offer alternative assets if they document a prudent process on key risks.
Treasury and IRS propose rules for “Trump accounts,” covering setup, authorization, and pilot contributions, with further guidance pending.
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