AI changes work itself: who stays employed longer, who exits earlier, which employers can spread costs and governance through pooling, and which collectively bargained industries see their contribution base strengthened or weakened, says Hall Benefits’ Samuel Krause in the second of a two-part article.
The current effects of AI on retirement plans are operational, fiduciary, and uneven across plan types, says Hall Benefits’ Samuel W. Krause in the first of a two-part article.
AI adoption raises profound ethical concerns—such as bias, transparency, privacy, and fairness—that ERISA fiduciaries must actively manage under their duties of prudence and loyalty, SBMA’s Alden Bianchi states.
A review of how large language models fit into the evolving compliance and governance landscape for employer‑sponsored group health plans by Alden Bianchi of SBMA.
ERISA fiduciaries should understand AI’s promise, risks, and rapidly evolving compliance challenges for employer-sponsored group health plans, states SBMA’s Alden Bianchi in the first of his three-part article.
AI is changing the practice of tax law. This series examines the ethical, legal, and practical implications of AI across key areas of tax practice.
Tax professionals must move from passive reliance to active verification. “Human-in-the-loop” verification will preserve the integrity of the tax system, says a visiting adjunct faculty member at Texas A&M University.
While AI can assist with tax drafting and research, it is fundamentally unreliable for tax law because it can invent authority, flatten legal hierarchy, and miss doctrine that depends on purpose, substance, and context, states a Texas A&M visiting adjunct faculty member.
Thad Madden of Thad Madden Tax Consulting, an IRS veteran, explains why college athletes earning name, image, and likeness income need careful tax planning to avoid serious financial trouble.
An analysis of whether Bitcoin, and other cryptocurrencies owned prior to relocating to Puerto Rico constitutes “tainted property,” and the significant implications for Act 60 residents whose capital gains may remain subject to US tax.
Get the latest legal, regulatory, and enforcement news and analysis, as well as in-depth business and industry covering in the following areas: