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Christopher T. Collins

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Christopher T. Collins is Chair of the Executive Compensation & Employee Benefits group. He assists employers on all aspects of employee benefits, focusing on retirement and welfare plan design, qualification and compliance. He frequently advises employers regarding benefit issues in connection with mergers and acquisitions and U.S. Department of Labor and Internal Revenue Service correction programs.

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On September 15, 2025, the Department of the Treasury and the Internal Revenue Service issued final regulations implementing key provisions of the SECURE 2.0 Act relating to Roth catch-up contributions. The final regulations focus primarily on requirements relating to the so-called mandatory Roth catch-up contributions for participants who made more than $145,000 in FICA wages from the plan sponsor in the prior calendar year.Continue Reading Treasury and IRS Finalize Regulations for Roth Catch-Up Contributions Under SECURE 2.0

A recent U.S. District Court ruling dealt a major setback to the U.S. Department of Labor’s (DOL) guidance regarding rollover recommendations as fiduciary investment advice under ERISA. In American Securities Association (ASA) v. U.S. Department of Labor, Case No. 8:22-cv-330 (M.D. Fla. Feb. 13, 2023) (the “ASA Case”), the court vacated a critical part of…