Season 4 Episode 12: Forfeitures, Meeting Minutes & More

Season 4 Episode 12

In a “live” version of the Nevin & Fred podcast at the Strategic Retirement Partners (SRP) annual conference, Nevin & Fred (& Bonnie Treichel & Tom Clark) covered recent litigation trends—and more!

In recent months, the plaintiffs’ bar has “discovered” a new litigation target:  the use of forfeitures to offset employer contributions, rather than to offset plan fees or to reallocate them to the remaining participants in the plan.  The expanded expert podcast panel reviews the current status, the trend(s), and what plan fiduciaries can/should do about it.

And—on a related topic—what should/shouldn’t be included in committee meeting minutes!

Episode Resources

What Expenses Can Be Paid from Plan Assets?  https://www.asppa-net.org/news/2018/10/what-expenses-can-be-paid-plan-assets/

7 Steps To Reduce Fiduciary Exposure  https://www.napa-net.org/news/2019/2/7-steps-reduce-fiduciary-exposure/

New Fiduciary Suits, TDF Demographics and a Prudent Process Primer  https://www.napa-net.org/news/2024/4/new-fiduciary-suits-tdf-demographics-and-prudent-process-primer/

Litigation Landscape Some ‘Wins,’ Some Losses and a New Litigation Target  https://www.napa-net.org/news/2023/11/litigation-landscapesome-wins-some-losses-and-new-litigation-target/

DOL Successfully Sues Employer for Misuse of Forfeitures  https://www.napa-net.org/news/2024/1/dol-successfully-sues-employer-misuse-forfeitures/

Limiting Fiduciary Liability (Costs)  https://www.napa-net.org/news/2021/8/limiting-fiduciary-liability-costs/

IRS Proposes Regs to Clarify Timing and Use of Forfeitures  https://www.napa-net.org/news/2023/2/irs-proposes-regs-clarify-timing-and-use-forfeitures/

Expert Opinions  https://www.napa-net.org/news/2019/2/expert-opinions/

The forfeiture suits to date.  https://www.napa-net.org/header/search/?q=forfeitures

ERISA Advisory Council testimony by: 

Bonnie Treichel – https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/about-us/erisa-advisory-council/2024-qdia-treichel-written-statement-07-10.pdf

Tom Clark:  https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/about-us/erisa-advisory-council/2024-qdia-clark-written-statement-07-10.pdf

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