This edition of the newsletter includes: Rulings, Opinions, Cases titled: IRS issues final regulations on the use of electronic notices and elections; Update from IRS on per diem business expenses for lodging, meals, and incidental expenses; Reducing volatility of plan investments may be part of prudent investment strategy; DOL guidance on health savings accounts: Are HSAs subject to ERISA?; and Immaterial omission does not invalidate beneficiary designation.