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Nate is a managing associate in the Employee Benefits & Executive Compensation group. He focuses his practice on advising public and private companies on a range of employee benefits matters, including the design and administration of qualified retirement and health and welfare plans.

In a previous blog post, we provided an overview concerning whether plan service provider agreements may be required to be disclosed to participants under Section 104(b)(4) of ERISA.  A recent district court decision in California puts a renewed spotlight on this issue for employers and plan administrators who may receive these types of document

Potentially signaling a new wave of litigation, AT&T Inc. and AT&T Services, Inc. (AT&T) were hit with a class-action lawsuit on March 11, 2024 filed in the United States District Court for the District of Massachusetts relating to the 2023 transfer of $8 billion of their pension liabilities – covering approximately 96,000 participants in AT&T’s