"[R]egulators have been busy issuing much-needed guidance ... relating to [1] implementing penalty-free withdrawals for emergency personal expenses and domestic abuse distributions, [2] the RMD rules, and [3] implementing the long-term, part-time employee (LTPT) rules, among others.... Health and welfare plans have seen a significant uptick in the amount of new guidance compared with a typical year.... [A] number of lawsuits filed against retirement plan sponsors alleging violations of fiduciary duties with respect to the use of retirement plan forfeitures.... As with retirement plans, health and welfare plans are subject to fiduciary duties under ERISA."  MORE >>