An ERISA litigation trend has emerged that would have been unthinkable a few years ago: The U.S. Department of Labor (DOL) is intervening in court and taking the employer’s side. This trend reflects a deliberate policy shift that matters for every plan sponsor and fiduciary in an environment where “regulation by litigation” has become a default strategy for plaintiffs’ lawyers.

This summary addresses recent legal developments regarding the use of forfeitures by 401(k) plans and related compliance issues raised under the Employee Retirement Income Security Act of 1974, as amended (ERISA).