Skip to Main Content
ERISA Perspectives
Perspectives on employee benefits, executive compensation and ERISA litigation to help you attract and retain talent.
Learn More


Department of Labor's New Overtime Rule Blocked, For Now

Late yesterday, a federal judge in Texas issued a nationwide injunction and blocked the U.S. Department of Labor’s (DOL) new federal overtime rule from taking effect on December 1. The new rule would have raised the minimum salary for most exempt employees from $23,660 to $47,476.

Read more

Employee Benefit Plan Limits – Reference Chart for 2017 and Prior Cost-of-Living Adjustments

The Internal Revenue Code sets forth various dollar limitations on benefits, contributions, compensation under employee benefit plans.

Read more

Defined Benefit Pension Plans: Hungry Octopus Just Took a $4.5 Million Bite out of Private Equity (Sun Capital)

When asked to explain a defined benefit pension plan and its risks to a business owner or new potential investor, I compare it to the beautiful yet predatory octopus.  Octopuses are known for their intelligence, their ability to squeeze into small spaces, their ability to blend into their surroundings, their jet propulsion, and their ability to release a cloud of black ink that allows them to escape to live to see another day. An octopus catches prey with its arms, and kills prey by biting it with its tough beak, paralyzing the prey with a nerve poison. As carnivores, they eat a variety of prey, even prey with very tough shells. A distressed octopus may eat its own arm.

Read more

Cybersecurity and Privacy Protection: the Barbarians are at the Gate

I had the opportunity to attend The Cybersecurity and Privacy Protection Conference at Cleveland-Marshall College of Law this week, and thought I would share a Top 10.

Read more

DOL Final Rule: ‘Fiduciary' Definition; Conflict of Interest Rule for Retirement Investment Advice

The Department of Labor has rolled out its final ERISA fiduciary rule and related guidance, and our friends at have done a great job aggregating links to 1,045 pages of regulations and other documentation.  Not a typo: 1,045 pages.  Click to link here.

Read more

The Next PPACA Constitutional Hurdle: Employer Due Process vs. Taxpayer Privacy

The Patient Protection and Affordable Care Act (“PPACA”), on its face, acknowledges a constitutional issue with employer shared responsibility: protecting employers’ due process rights, while protecting employees’ taxpayer privacy rights. Recognizing the potential enormity of this hurdle, the drafters directed the Secretary of the Department of Health and Human Services (“HHS”) to address this issue in a report to Congress by January 1, 2013, and to work with the Department of Treasury and other agencies to establish an advance notice and appeal process in compliance with employees’ and employers’ rights.

Read more

Gobeille v. Liberty Mutual Ins. Co. – U.S. Supreme Court Restores ERISA Express Preemption's Superpower

On March 1, 2016, in Gobeille v. Liberty Mutual Insurance Company, the U.S. Supreme Court gave ERISA’s express preemption provision back its superpower that had been stolen in a series of decisions starting in 1995. The Court held that ERISA preempts Vermont’s health care reporting requirement as to ERISA plans. This is great news not only for the sponsors and participants of ERISA self-insured health care plans, but for the sponsors and participants of all ERISA benefit plans.

Read more

‘The Free Market Is Always One Step Ahead of Regulators'

On February 24, Scott was quoted in a BenefitsPro article, “The Free Market is Always One Step Ahead of Regulators.” The article suggests that the focus on 401k fee litigation has obviated the need for the Department of Labor’s proposed fiduciary rule.

Read more

4 Takeaways from the U.S. Supreme Court's Montanile Decision Regarding ERISA Plan Reimbursement/Subrogation Claims

The decision by the U.S. Supreme Court in Montanile answered the question of whether reimbursement of ERISA benefits can be recovered from a personal injury settlement as “equitable relief” if the settlement funds have already been spent. The Supreme Court’s answer was a very clear “no.” But the clarity of that decision causes concern and confusion for ERISA practitioners going forward. Here are four takeaways:

Read more

IRS Finally Sees Reason; Allows Safe Harbor Plans to Make Additional Mid-Year Changes

As every safe harbor 401(k)/(m) plan sponsor knows, the IRS has long considered it a cardinal sin to make virtually any mid-year changes to the plan, regardless of whether they have any effect on the plan’s safe harbor benefits. Well, folks, wonders never cease!

Read more
Page 2/3
Perspectives on employee benefits, executive compensation and ERISA litigation to help you attract and retain talent.
Libation Law Blog
Alcoholic beverage and cannabis regulatory and legal updates.
lingua negoti
The language of business.
Ohio Environmental
Insights and commentary for the business and legal community.