United States: Retirement, Superannuation & Pensions

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
SAG-AFTRA Verticals Agreement: Five Key Aspects You Need To Know
SAG-AFTRA's Verticals Agreement has emerged as a critical compliance framework for U.S. vertical drama producers navigating guild jurisdiction in the rapidly expanding microdrama market. With vertical content revenues projected to reach $3.8 billion by 2030, understanding the agreement's eligibility requirements, compensation structures, and AI protections has become essential for producers balancing budget constraints with guild compliance obligations.
United States Media & IT
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Sheppard, Mullin, Richter & Hampton LLP
Article
IRS Issues New Revenue Procedure
The IRS has released Revenue Procedure 2026-24, establishing new inflation-adjusted limits for Health Savings Accounts and high-deductible health plans effective in 2027. These updates include increased contribution limits, higher minimum deductibles, and expanded out-of-pocket maximums, along with new provisions for direct primary care service arrangements under the One, Big, Beautiful Bill Act. How will these changes impact employee benefit planning and healthcare coverage strategies?
United States Employment
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Winston Taylor
Video
Everything You Need To Know About Your 401(k) In One Video | ERISA Attorney Charles Field (Video)
ERISA attorney Charles Field provides a comprehensive breakdown of 401(k) retirement plans, covering everything from annual disclosure statements and investment options to fee structures and fund performance evaluation. Understanding how your 401(k) actually works is crucial, as it will likely become the largest asset you ever own, yet most participants remain largely uninformed about their plan's mechanics.
United States Employment
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Sanford Heisler Sharp McKnight
Article
Court Of Chancery Opens The Door For Expanded Caremark Liability Based On Workplace Misconduct Oversight Failures
Recently, the Delaware Court of Chancery held in Los Angeles City Employees’ Retirement System v. Glenn Sanford, et al. (“eXp”) that officers’ and directors’ fiduciary oversight obligations may extend to the investigation and remediation of workplace sexual misconduct and that a failure to respond adequately in good faith to such claims may constitute a breach of fiduciary duty under the Caremark doctrine.
United States Commercial
CW
Cadwalader, Wickersham & Taft LLP
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