2026

Many 401(k) plans rely on an administrative routine that entails periodic meetings with plan advisors; review of advisor reports on fees, participant usage and investment performance; and preparation of minutes of any decisions made at advisor meetings. But this procedure, by itself, may be insufficient to satisfy applicable ERISA fiduciary standards. Active input is required […]

Dr. Stephen Thaler created a generative artificial intelligence named the “Creativity Machine.” The Creativity Machine made a picture that Dr. Thaler titled “A Recent Entrance to Paradise.” Dr. Thaler tried to register the copyright in the work with the United States Copyright Office. On the application, Dr. Thaler listed the Creativity Machine as the work’s […]

Credit Morningstar for publicizing this doozy of a case! A tax lawyer and partner in an established law firm personally made two IRA-to-IRA rollovers in a 12-month period. He did so in reliance on an IRS publication which advises that a taxpayer can do so if no single IRA is involved in more than one […]

On January 1 of each year, some copyrighted works fall into the public domain. That means, they are free for use, copying and as a basis for derivative works. Works created before 1930 are now in the public domain. Thousands of works spanning all copyright categories make up the Public Domain Class of 2026. Members […]