Tax Facts

U.S. Supreme Court Lowers Pleading Standard for ERISA Excessive Fee Cases

Generally speaking, ERISA Section 406(a) prohibits plan fiduciaries from entering into “prohibited transactions” with parties-in-interest that could possibly harm the ERISA plan. On April 17, 2025, the U.S. Supreme Court unanimously lowered the pleading standard that applies in prohibited transactions cases. The decision in Cunningham...

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