Employee Benefits & Executive Compensation Blog

Meritless ERISA Claims, the Cunningham v. Cornell Burden-Shift and Judicial, Legislative and Administrative Pushback By Charles C. Shulman, Esq. The...

ERISA FIDUCIARY ADVICE: THE REGULATORY LANDSCAPE FOR 2026 By Charles C. Shulman Recent court decisions have effectively nullified the Department...

Code § 409A Nonqualified Deferred Compensation Rules Revisited An article titled “Code § 409A Nonqualified Deferred Compensation Rules Revisited”...

“AFFILIATED SERVICE GROUP” RULES By Charles C. Shulman Printed in 51 Journal of Pension Planning and Compliance, no. 4, at 1 (WK, Winter...

ERISA’s “Controlled Group” Rules – A Timely Review By CHARLES C. SHULMAN, ESQ. Printed in 51 Journal of Pension Planning and Compliance, no. 1,...

The Rapidly Expanding Scope of theIRC §162(m) Limit on Deductibility ofCompensation in Excess of $1 Million By Charles C. Shulman, Esq. Executive...

Mandatory Roth Catch-Up Contributions Took Effect January 1, 2026 By Charles C. Shulman Mandatory Roth catch-up contributions took effect on January...

Charles C. Shulman, Esq. 2026 BENEFIT PLAN COST-OF-LIVING ADJUSTMENTS * The chart below summarizes the 2026 cost-of-living adjustments affecting 401(k),...

Cunningham v. Cornell and the Rise of Meritless Prohibited Transaction Suits See updated memo at https://ebeclaw.com/cunningham-v-cornell-university-shifting-the-burden-in-prohibited-transaction-claims-consequences-for-erisa-401k-class-action-suits-and-latest-developments/...

Forfeitures in Qualified Plans: (i) Proposed Regulations; and (ii) Fiduciary Class Action Suits By Charles C. Shulman, Esq. I. Part 1 – 2023...