How Will AI Shock Retirement Plans and Their Fiduciaries?
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.
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AI Reshapes Employer Group Health Plans for Fiduciaries—Pt 3
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.
AI Reshapes Employer Group Health Plans for Fiduciaries—Pt 2
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.
AI Reshapes Employer Group Health Plans for Fiduciaries—Pt 1
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.
Artificial Intelligence and the Future of Tax Law—Journal Series
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.
Don’t Trust AI, Always Verify. Tax Law Still Needs Humans—Pt. 2
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.
Don’t Trust AI, Always Verify. Tax Law Still Needs Humans—Pt. 1
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.
NIL Earnings Create Serious Tax Risks for College Athletes Today
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.
Puerto Rico’s Act 60: When Are Pre-Move Bitcoin Gains Taxed?
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.
DOL Offers 401(k) Fiduciaries a Safer Path to Alternative Assets
A proposed rule from the Department of Labor would let 401(k) fiduciaries offer alternative assets if they document a prudent process on key risks.
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