The Second Circuit recently held that in order to state a claim for a prohibited transaction pursuant to ERISA section 406(a)(1)(C), it is not enough to allege that a fiduciary caused the plan to ...

Rule 23(a) numerosity is one of the less frequently litigated class certification requirements, which makes the U.S. Court of Appeals for the Seventh Circuit’s recent decision in Anderson v. Weinert ...

A life insurance policy’s premiums were held nondeductible by a dentist’s practice, and its increase in cash value was taxable income to the dentist.

Three recent federal appeals court rulings have practical lessons for employers in the Fourth Circuit. The opinions involve retaliation and disability claims, which can be particularly risky and ...

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