Estate and Elder Law

Recent Posts

Ballard Spahr LLP: Supreme Court Denies Review of Second Circuit Cases Adopting Moench Presumption for Fiduciaries of ERISA-Governed Plans
Posted on 6 Nov 2012 by Ballard Spahr LLP

By Patricia A. Smith , Brian M. Pinheiro , and Erin K. Clarke The U.S. Supreme Court recently refused to grant certiorari for two 2011 Second Circuit stock drop decisions that had adopted the " Moench presumption" for determining whether... Read More

Ballard Spahr LLP: IRS Grants Retirement Plan Distribution Relief to Hurricane Sandy Victims
Posted on 29 Nov 2012 by Ballard Spahr LLP

By Brian M. Pinheiro In the wake of Hurricane Sandy, the IRS has issued guidance that permits individuals affected by the storm and its aftermath to access the assets in their retirement plans and individual retirement accounts. To be eligible for... Read More