• Imposition of Criminal Penalties Under ERISA
• Criminal Enforcement
• CCH Comment – New Development: Subcommittee Hearing Elicits Arguments For / Against Repeal of Limited-Scope Audit Exemption
• ERISA Section 411(b)
• ERISA Section 501
• ERISA Section 511

Pension and Welfare Benefit Cases

• US Supreme Court
• US Appeals Court (CA-6)
• US District Courts
• US Tax Court
• State Courts

• Pension Plan Daily Document Updates

Rulings and Other Documents

Rulings and Other Documents 

• Proposed Regulations
• Letter Rulings

Computing Withdrawal Liability:

• Presumptive method
• Modified presumptive method
• Rolling-5 method
• Direct attribution method
• Non-statutory alternative method