After the Supreme Court’s ERISA ruling in M & K Employee Solutions, the withdrawal-liability figure an employer receives before leaving a multiemployer pension plan may not be the number that controls after withdrawal, says Hall Benefits’ Samuel Krause.
Deloitte’s Joseph Vetting analyzes the net earnings from self-employment tax for limited partners.
Buchalter’s Zachary Wertheimer examines why third-party loans directly to employee stock ownership plans to finance repurchase liability can trigger significant ERISA risk, and presents practical considerations and important precautions for ESOP fiduciaries.
An examination of the Tax Court’s North Donald case and whether disclosures may be used to avoid civil fraud penalties by Caplin & Drysdale and Meadows Collier attorneys.
AI changes work itself: who stays employed longer, who exits earlier, which employers can spread costs and governance through pooling, and which collectively bargained industries see their contribution base strengthened or weakened, says Hall Benefits’ Samuel Krause in the second of a two-part article.
The current effects of AI on retirement plans are operational, fiduciary, and uneven across plan types, says Hall Benefits’ Samuel W. Krause in the first of a two-part article.
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.
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