Kimberly S. Couch,
Partner

kcouch@verrill-law.com

News

August 15, 2024 Press Releases

87 Verrill Attorneys Recognized by Best Lawyers® 2025, Including 12 Named Lawyers of the Year More

August 17, 2023 Press Releases

82 Verrill Attorneys Recognized by Best Lawyers® 2024, Including 10 Named Lawyers of the Year More

August 24, 2022 Press Releases

77 Verrill Attorneys Recognized by Best Lawyers® 2023, Including Six Named Lawyers of the Year More

February 22, 2022 Media Mentions

Retirement Plan Sponsors and Service Providers – What You Need to Know About Missing Participants More PLANSPONSOR

August 31, 2021 Press Releases

65 Verrill Attorneys Recognized by Best Lawyers® 2022, Including Eight Named Lawyers of the Year More

January 27, 2021 Media Mentions

DOL Missing Participants Guidance Explained Further More

August 24, 2020 Press Releases

Nearly 80 Verrill Attorneys Recognized by Best Lawyers® 2021, Including a Dozen Named Lawyers of the Year More

Firm Highlights

Blog

DOL Announces Temporary Enforcement Policy Regarding Transfer of Small Retirement Benefit Payments of Missing Participants to State Unclaimed Property Funds

Retirement plan fiduciaries have a new option for handling small benefit payments owed to missing participants and beneficiaries thanks to a temporary enforcement policy announced by the Department of Labor (“DOL”) earlier this month...

Blog

Department of Labor Launches Retirement Savings Lost and Found

The SECURE 2.0 Act of 2022 added new Section 523 to the Employee Retirement Income Security Act of 1974 (“ERISA”), requiring the Department of Labor (the “Department”) to establish an online database called the...

Blog

Spence v. American Airlines: A Texas Court’s View of the Duty of Loyalty under ERISA

Since we last discussed environmental, social, and corporate governance (“ESG”) developments in the context of ERISA retirement plans (see our post here ), ESG litigation has taken a rather unexpected turn. Although the plan...

Blog

The GLP-1 Coverage Conundrum: Managing Costs for Group Health Plans

Many employers are facing challenges in incorporating high-cost GLP-1 medications, such as Mounjaro, Ozempic, Rybelsus, Trulicity, and Wegovy, into their group health plans, as they must balance the cost to the group health plan...

Blog

Solo 401(k) Plans: A Quick Fix-It Guide

“Solo 401(k)” is a marketing term used for a 401(k) plan that is adopted by a sole proprietor or an incorporated business with no employees other than the owner. These plans offer a greater...

Blog

Monitoring the Activities of a Plan Fiduciary Committee: Recommendations to a Board of Directors

It is axiomatic that a person who has fiduciary responsibility with respect to an ERISA benefit plan must monitor the performance of any plan service provider or other person to whom it has delegated...

Blog

The Gag Clause Quandary for Self-Insured Group Health Plans—New FAQ Guidance

The Departments of Labor, Health and Human Services, and the Treasury, with the Office of Personnel Management (the “Departments”) jointly released FAQs About Consolidated Appropriations Act, 2021 Implementation Part 69 (“FAQs Part 69”) on...

Blog

DOL Updates Cybersecurity Guidance for ERISA Plans

On September 6, 2024, the U.S. Department of Labor (DOL) issued a press release announcing that it was publishing updated cybersecurity guidance in the form of Compliance Assistance Release No. 2024-01 for all plans...

Blog

Retirement Plan Overpayment Corrections Continue to Evolve

For over twenty years, the IRS has provided guidance on correcting overpayments from retirement plans through its correction program, the Employee Plans Compliance Resolution System, currently set forth in Revenue Procedure 2021-30 (“EPCRS”). [1...

Blog

Does ERISA Work?

On Labor Day, September 2, 1974, Gerald Ford signed the Employee Retirement Income Security Act (“ERISA”) into law. ERISA governs the employee benefit plans (i.e., retirement and welfare plans) of most private employers in...