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Prime ERISA Areas for Supreme Court Review (PDF)

"This article focuses on four distinct areas of ERISA litigation that are in need of clarification by the Supreme Court during the current or upcoming terms. They involve the evidence to be considered in a benefits denial claim under the de novo standard of review; the standard of review in a breach of fiduciary case where a profit sharing plan invests in employer stock that is declining in value (the so-called 'stock drop' cases); an employer's modification or termination of retiree health care benefits in collective-bargaining contexts in light of the terms of the employee benefits plan and the collectively bargained agreement; and the plan administrator's enforcement of subrogation clauses under a health care plan."

A Current Update of EPCRS Through Rev. Proc. 2013-12 (PDF)

"Until recently, practitioners have relied upon Rev. Proc. 2008-50 for guidance as to the three correction programs provided under EPCRS. However, the [IRS] issued new guidance on December 31, 2012, in Rev. Proc. 2013-12, with appendices, along with a chart of the significant changes, a topical index, and new IRS forms to be now used for submissions under the Voluntary Correction Program (VCP). This article is intended for those practitioners unfamiliar with EPCRS, and thus, it summarizes not only the recent changes but the cumulative effect of the changes made to EPCRS as well."