Congress drafted ERISA to focus largely on those who make final, discretionary decisions about plan management, administration or assets. These are the “fiduciaries,” and they are bound by ERISA’s ...

The Fourth Circuit weighed in on the complex area of equitable relief under ERISA § 502(a)(3), holding that recovery under an unjust enrichment theory may provide claimants with an alternate path to ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

The Tax Court held that a taxpayer was entitled to equitable relief under IRC § 6015(f) for her husband’s half of the additional 2002 and 2003 federal income tax liabilities reported on court-ordered ...

The judge noted a split between other courts in the district about whether quantum meruit claims can be maintained against third-party beneficiaries to the BCBS Illinois contract. The court said it ...

Taxpayers seeking innocent spouse relief under Sec. 6015 could face an unexpected consequence when there is no remaining tax liability for a tax year but for which additions to tax, penalties, and/or ...

In Platypus Wear Inc v Horizonte LTDA, the US Court of Appeals for the 11th Circuit has vacated and remanded a district court’s conclusion that, where the jury found liability but awarded zero damages ...

Arts Workers from New York City and New York State will gather in solidarity on Saturday May 8, 2021 from 12:00 am to 2:00 pm to demand immediate financial relief and a long-term commitment to funding ...