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Groom Law

In PWD coverage since August 17, 2026 · 13 stories

PWD coverage

policy

ESOP valuation bill moves the litigation target to appraisers

Passage of S. 2403 gives ESOP fiduciaries a statutory good-faith defense, but the amendment is prospective, so the near-term docket barely moves while valuation firms absorb the new risk.

policy · Sep 16Groom's new hire bets ERISA's next fight is the plan menu

policy · Sep 9A participant's paper request survives digital delivery

policy · Aug 28IRS gives rollovers a common form, a five-step standard

policy · Aug 27Payroll vendors are the gatekeepers of the Trump Account

policy · Aug 24IRS proposal moves the deduction line on retroactive benefit increases

policy · Aug 19Mandatory contributions count against the Section 415 annual additions cap

policy · Aug 19Abuse-of-discretion review extends to plan investment suits

policy · Aug 18Trump account proposal caps contributions and bars trustee steering

policy · Aug 18DOL proposes extending e-delivery rules to group health plans

policy · Aug 18EBSA bulletin resets ESOP enforcement priorities

policy · Aug 18Final UBIT rules lock in the tax for retirement-plan investors in private funds

policy · Aug 17Saver's Match guidance settles eligibility, leaves delivery open

Groom Law

ESOP valuation bill moves the litigation target to appraisers

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