"Although we don't yet have a fully developed collection of 'substantive' rulings on these forfeiture allegations ... [we] can expect plaintiffs to gain a clearer understanding of the specific plan document language in place and to rely on publicly available company financials to identify the specific forfeiture dollar amounts that may have been used in contravention of the plan language.... Plan sponsors expect their plan advisors to be familiar with the forfeiture litigation allegations and court rulings. This presents advisors with both opportunity (to demonstrate a sophisticated understanding) and reputational risk (in the event they cannot). "  MORE >>