Presumptively Prudent? It Depends: Applying Moench to EIAPs | Practical Law

Presumptively Prudent? It Depends: Applying Moench to EIAPs | Practical Law

An analysis of the application of the Moench presumption of prudence to employer stock drop cases in the context of eligible individual account plans (EIAPs), including two recent decisions that limit this presumption, and best practice tips for fiduciaries of these plans.

Presumptively Prudent? It Depends: Applying Moench to EIAPs

Practical Law Article 9-531-8145 (Approx. 7 pages)

Presumptively Prudent? It Depends: Applying Moench to EIAPs

by PLC Employee Benefits & Executive Compensation
Law stated as of 18 Jun 2013USA (National/Federal)
An analysis of the application of the Moench presumption of prudence to employer stock drop cases in the context of eligible individual account plans (EIAPs), including two recent decisions that limit this presumption, and best practice tips for fiduciaries of these plans.