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Last year, we took some family to the nearby Great Smoky Mountains in search of a waterfall of note — one that the guidebooks said was “readily accessible.” ...

The new long-term, part-time employee (LTPTE) rules have resurrected an issue relating to the calculation of the deduction limit for defined contribution plans.

With the ink on a significant ERISA burden of proof decision still damp, the nation’s highest court is looking for Labor Department input on a case that turned on just that issue.