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Articles by Sasha Rousseau
New Tax-Advantaged Savings Accounts For Children: Trump Accounts Expected To Go Live In 2026
JL Jackson Lewis P.C. More Focused on employment and labor law since 1958, Jackson Lewis P.C.’s 1,100+ attorneys located in major cities nationwide consistently identify and respond to new ways workplace law intersects business.
Health Plan Hygiene Part 2: ERISA Fiduciaries - That May Mean You!
The Employee Retirement Income Security Act of 1974 (ERISA) regulates most private employee benefit retirement and welfare plans. This statute's purview is vast; it governs employer-sponsored defined benefit and defined contribution retirement plans and an array of welfare plans. Under ERISA, a plan fiduciary is an entity that exercises authority or control over the management or disposition of plan assets. Within the ERISA context, "fiduciary" is a functional title rather than a job title.
Use Of Plan Forfeitures Not The Slam Dunk It Used To Be
A recent rash of class action lawsuits in California claim that using forfeitures to reduce future employer contributions to tax-qualified retirement plans runs afoul of the Employee Retirement Income Security Act (ERISA). These cases have continued to advance despite their central claim seeming to contradict long-standing Internal Revenue Service (IRS) guidance for the permitted use of plan forfeitures.
Use of Plan Forfeitures Not the Slam Dunk It Used to Be
A recent rash of class action lawsuits in California claim that using forfeitures to reduce future employer contributions to tax-qualified retirement plans runs afoul of the Employee Retirement Income Security Act (ERISA). These cases have continued to advance despite their central claim seeming to contradict long-standing Internal Revenue Service (IRS) guidance for the permitted use of plan forfeitures.
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