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As ERISA Turns 40, Clouds on the Horizon (PDF)

"This article reviews proposals that [1] focus on deficit reduction and tax reform, or [2] make larger systemic changes that will change the role of tax-advantaged retirement plans.... [including:] [1] I.R.C. contribution limit ... [2] Administration proposal to limit the value of tax deductions ... [3] Tax reform proposals ... [4] Consequences of cutting tax incentives ... [5] myRA initiative ... [6] Pension system reform at the federal level ... [7] Proposed expansion of Federal Thrift Savings Plan ... [8] State-sponsored system reform ... [9] Proposals from academia ... [10] SPARK Institute's USERP proposal ... [11] SAFE Retirement Act ... [12] Proposed systemic changes."

A New Year, A New Stock Plan (PDF)

"The items listed [in this article] reflect recent changes in applicable corporate governance, securities, tax, and accounting rules.... [It] is usually preferable to seek shareholder approval for a new plan that covers the entire spectrum of desired improvements, globalization of the workforce, e-delivery innovations, and governance practices responsive to the concerns of shareholders and the standards enunciated by proxy advisory firms such as ISS and Glass Lewis."

Class Action Litigation Settlements and ERISA: What Does PTE 2003-39 Really Require? (PDF)

"To assess whether a plan should settle a claim, ERISA requires a decision-making process that considers each of the factors specified in PTE 2003-39, specifically: (1) the plan's likelihood of full recovery, (2) the risks and costs of litigation, (3) the value of claims forgone, (4) the scope of any claims release, and (5) the value of non-cash assets to be received by the plan, as well as factors that might reduce the plan's recovery, such as attorney's fees. The DOL expects that a value will be assigned to each of these factors, the weighting of which will differ depending on the type of case."