Self-Serve tier

Test 401(k) plan ADP / ACP nondiscrimination, qualify a safe-harbor 401(k) under 401(k)(12) / 401(k)(13) auto-enrollment QACA / 401(m) match safe harbor, and map IRC 402(g) elective deferral and 415 limit compliance.

Analyze cash-balance pension conversion under PPA 2006 411(b)(5) age-discrimination safe harbor, accrued benefit preservation under 411(d)(6) anti-cutback, and whipsaw / interest-credit-rate compliance for hybrid defined-benefit plans.

Audit ERISA fiduciary conduct under 29 USC 1104(a)(1) — exclusive purpose, prudent expert standard, diversification, plan-document compliance — and identify breach exposure for plan sponsors, committees, and named fiduciaries.

Apply Hughes v. Northwestern Univ. 595 US 170 (2022) pleading standard for ERISA fiduciary breach — rejecting menu-of-options defense — and Twombly / Iqbal plausibility framework to 401(k) / 403(b) excessive fee class actions.

Compute MPPAA withdrawal liability for an employer leaving a multiemployer pension plan under 29 USC 1381-1399, evaluate complete vs partial withdrawal triggers, controlled-group joint-and-several exposure, and PBGC review under Sun Capital.

Evaluate PBGC distress termination eligibility under 29 USC 1341(c) for a single-employer defined-benefit plan, contrasted with standard 1341(b) and involuntary 1342 termination, including controlled-group liability under 4062.

Determine whether assets of an investment fund or pooled vehicle constitute ERISA plan assets under the look-through rule of 29 CFR 2510.3-101 and 29 USC 1002(42), including 25 percent significant participation test and operating company / VCOC / REOC exceptions.

Test plan transactions against ERISA 1106(a) party-in-interest and 1106(b) self-dealing prohibitions, then map applicable 1108 statutory exemptions and 29 CFR 2550 PTE class exemptions; computes 4975 excise tax exposure.

Coordinate IRC 409A nonqualified deferred compensation analysis with IRC 415(b) defined-benefit limits and 415(c) defined-contribution limits, including SERP / excess benefit plan / top-hat ERISA exemption interactions.

Apply SECURE Act 2.0 (Pub. L. 117-328) RMD age changes — 72 to 73 starting 2023, 75 starting 2033 — to qualified plans and IRAs, plus Roth 401(k) RMD elimination, 25 percent excise tax reduction, and surviving spouse election rules.

Apply Fifth Third Bancorp v. Dudenhoeffer 573 US 409 (2014) pleading standard for ESOP / company-stock drop fiduciary breach, including replacement of Moench presumption with public-information / alternative-action factual allegation framework.

Apply Tibble v. Edison Int'l 575 US 523 (2015) continuing duty to monitor investments and 29 USC 1113 statute of limitations to fiduciary breach claims, distinguishing original-selection limitation bar from ongoing-monitoring revival.