"[R]ecent changes in tax law and court decisions in the ERISA area encourage employers to revisit their retirement plans and consider pocketbook and non-pocketbook improvements for the employer and employee alike. [1] Tax aspects of qualified retirement plans can save money for both employers and employees; [2] The benefits of a contractual claims limitation period; [3] The benefits of a contractual venue selection clause; [4] The standard of judicial review in the context of top hat plan benefit disputes; and [5] Fiduciary exception to the attorney-client privilege in plan administration."  MORE >>