When the U.S. Supreme Court fi rst called ERISA a “comprehensive and reticulated statute,” they weren’t exaggerating. ERISA’s initial intricate web of administrative and fi duciary requirements governing employee benefi t plans is constantly being changed by laws, regulations, agency interpretations and court decisions. Not knowing the current state of ERISA’s requirements can expose your employer’s plans—and you, if you have any responsibility for administering those plans—to potentially signifi cant liabilities and penalties. Pilzner will highlight recent developments you need to know and understand to keep your employer’s plans—and yourself—from unintentional failures to comply with ERISA.