Marjorie Glover, David Gallai and Rachel Kurth write a monthly column in the Employee Benefit Plan Review providing expert insight into employee benefits questions. This month's article addresses questions concerning top-hat plans and claims procedures, differences between ERISA bonds and ERISA fiduciary insurance and counting interns for ACA purposes.
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The US Supreme Court has ruled that a “pure omission” under Item 303 of Securities and Exchange Commission Regulation S–K cannot give rise to a private action for securities fraud under Section 10(b) and Rule 10b-5(b) of the Securities Exchange Act of 1934.
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