Ballard Spahr LLP: Best Practices for Plan Fiduciaries - The New 408(b)(2) Service Provider Disclosure Regulation

By Brian M. Pinheiro and Kurt R. Anderson Employers that sponsor section 401(k), 403(b), and other types of retirement plans rely on third parties to conduct the day-to-day administrative functions of these plans. Investment managers, record-keepers, consultants, and other third parties all provide...

Kammerer v. The Motion Picture Industry Pension Plan: Calculating a Ratable Share when ERISA Plan Does Not Define a Full Year of Participation

ERISA and CFR Provisions : Under 29 U.S.C. § 1054(b)(4)(B) , ERISA Section 204(b)(4)(B), 29 C.F.R. § 2530.204-2(c)(1) , employees who are credited with at least 1,000 hours of service in a plan year must receive at least a ratable portion of the accrued benefit to which they are entitled if...