"The recent Supreme Court decision ... held that the burden of proof for determining whether the conditions of 408(b)(2) were satisfied [is] on the plan fiduciaries, meaning that plaintiffs' attorneys can simply allege that the fiduciaries hired service providers and then the fiduciaries must prove that they satisfied the conditions of the exemption." [Cunningham v. Cornell Univ., No. 23-1007 (S.Ct. Apr. 17, 2025)]  MORE >>