ERISA itself cannot take all the blame for the decrease in DB coverage, but it certainly should share some of it.

Fiduciaries have a duty to find missing plan participants but thats not always as easy as it may seem.

Affected entities that call the agency by this Monday may be able to cut what they owe.

Same-sex spouses who were lawfully married under the law of any state regardless of where those same-sex spouses resided would be treated the same as opposite-sex spouses for federal tax purposes, the IRS ruled.