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- Title
TWO HATS, ONE HEAD, NO HEART: THE ANATOMY OF THE ERISA SETTLOR/FIDUCIARY DISTINCTION.
- Authors
MUIR, DANA; STEIN, NORMAN
- Abstract
The article focuses on the development of the settlor/fiduciary doctrine and the evolution of employee benefits and their regulation under the Employee Retirement Income Security Act of 1974 (ERISA). It mentions the use of defined benefit (DB) plan assets, and the selection and management of defined contribution (DC) plan investment assets. It also mentions the decision of the U.S. Supreme Court in the case U.S. Airways v. McCutchen related to fiduciary doctrine.
- Subjects
UNITED States; FIDUCIARY liability; EMPLOYEE benefit laws; EMPLOYEE Retirement Income Security Act of 1974; DEFINED benefit pension plan laws; DEFINED contribution pension plan laws; U.S. Airways v. McCutchen (Supreme Court case)
- Publication
North Carolina Law Review, 2015, Vol 93, Issue 2, p459
- ISSN
0029-2524
- Publication type
Article