Shareholder Martha Mohs' article "Playing by the Rules with DC Plan Forfeitures" is featured in the September/October 2025 issue of Benefits Magazine. Mohs provides insights on considerations for ongoing compliance and strategies for minimizing fiduciary risk amid new regulations and fiduciary breach litigation. She states that plan sponsors should regularly review sources of unallocated funds to maintain ongoing compliance and could minimize fiduciary by removing discretion from the plan document for the allocation of forfeitures.
Mohs is a shareholder in the Reinhart's Employee Benefits Practice, where she counsels Taft-Hartley, corporate and government clients in navigating the complex regulations and moving targets often associated with managing qualified retirement plans. She assists her clients in all areas impacting qualified retirement plans, including plan design and strategy, plan investments, prohibited transactions, service provider arrangements, mergers and acquisitions, and benefit claims.
Mohs also collaborates with plan sponsors and fiduciaries to provide counsel during audits by regulatory agencies, ensure ongoing compliance with federal law including ERISA and the Internal Revenue Code, and provide guidance regarding corporate governance issues, fiduciary risk management and fiduciary compliance.