Best practice is to start the audit process—including audit firm selection—as early as 90 to 120 days before the plan ...

It is increasingly evident that artificial intelligence (AI) is reshaping all facets of business, and its impact on employee benefit plans is ...

The main concerns include the need to avoid “prohibited transactions” under ERISA and the Internal Revenue Code of 1986, as amended (the “Code”), and the application of fiduciary status ...