Robert Toth

Robert Toth

By Robert Toth4/6/2018 • 0 Comments

The Tax Cuts and Jobs Act’s participant loan changes trigger the “uncomfortable” manner in which ERISA’s fiduciary rules apply to loans and their administration. READ MORE

By Robert Toth12/16/2016 • 0 Comments

Sometimes we forget ERISA’s “prime directive”: “A fiduciary shall discharge his duties with respect to a plan solely in the interest of the participants and beneficiaries and for the exclusive purpose of providing benefits to participants and their beneficiaries.” READ MORE

By Robert Toth11/23/2016 • 0 Comments

A new IRS memorandum sets forth a new process for handling Information Document Requests in retirement plan audits; Robert Toth discusses it in a recent Business of Benefits blog post.