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A Collective Investment Trust ("CIT"), sometimes called a Common Collective Trust, is a tax-exempt, pooled investment vehicle maintained by a bank or trust company, available only to ERISA-qualified retirement accounts...

Few topics in the ERISA realm have received more press over the last few months than alternative investments in retirement plans. With the change in the Trump Administration, a change in tone from regulators...

On June 24, 2022, the United States Supreme Court issued its opinion in Dobbs v. Jackson Women's Health Organization and ruled there is no federal constitutional right to a legal abortion.

Filing a petition for inter partes review ("IPR") is a standard part of the playbook for defendants in patent litigation. One of the few risks for a petitioner is estoppel under 35...

Nebraska has enacted LB 921, approved by the governor on April 14, 2026, creating the Nebraska Worker Adjustment and Retraining Notification Act (the “Nebraska WARN Act”) for plant closures...

On March 30, 2026 the U.S. Department of Labor (the "DOL") released a proposed rule titled "Fiduciary Duties in Selecting Designated Investment Alternatives" (the "Proposed Rule").

Recent litigation targeting health and welfare plan fiduciaries has intensified scrutiny over vendor arrangements, plan expenses, and compliance with ERISA standards.

Over the past few years, federal courts have responded in different ways to cross plan offsetting and the question of whether it constitutes a breach of fiduciary duty under ERISA.

Missouri's legislative trajectory on paid sick leave has shifted dramatically. Last November, voters approved Proposition A, bringing a new statewide requirement for earned...

Shortly after taking office on January 20, 2025, President Trump issued an executive order (“EO”) outlining his Administration’s intent to “support the responsible growth and use of digital assets...

In general, cross‑plan offsetting occurs when (a) one health plan ("Plan A") overpays a provider for services, (b) the provider declines to reimburse the overpayment...

The Kutak Rock Employee Benefits and Executive Compensation practice group has published its latest edition of the Kutak Rock Employee Benefits Newsletter...

This evening, the President is expected to sign into law an end-of-year appropriations bill that includes the Setting Every Community Up for Retirement Enhancement Act (the "SECURE Act" or "Act"), …

The Corporate Transparency Act ("CTA") will become effective on January 1, 2024, and will require many existing and newly created companies to report extensive information...

Critical changes to Internal Revenue Code ("IRC") Section 1202 pertaining to the exclusion of gain from the sale of stock of a domestic C corporation that is Qualified Small Business Stock ("QSBS")...

On June 4, 2019 the SEC filed a lawsuit in federal court in the Southern District of New York against the Canadian company, Kik Interactive Inc., alleging that Kik violated the U.S. Securities Act of 1933 in its 2017 $100 million ICO.

For the past 30 years, fans have been able to watch any NFL game at any location in the United States through the NFL's "Sunday Ticket" package. However, the future of the NFL's broadcasting...