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Tags archive: fiduciary

Home /Tag: fiduciary
Featured

Fiduciary Duty, Due Care, and the Public Interest

A Practical Dilemma for CPAs

By  Vincent J. Love, CPA/CFF, CFE and John H. Eickemeyer, JD

April 2020 0

The times have changed dramatically for CPAs. No longer are there only purely traditional CPA firms providing accounting, attestation, and tax services. The major firms…

Columns

Retirement Plans Need an Advisor Acting in a Fiduciary Capacity

By  David Kane

May 2018 0

The Employee Retirement Income Security Act (ERISA) provides general standards of conduct for plan fiduciaries. A breach of fiduciary duty can result in personal liability…

News & Views

On Independence

By  Jeffry Haber, PhD, CPA

March 2018 0

I was reading the December 2017 issue of The CPA Journal, and saw letters (“Continuing the Discussion on the Meaning of Fiduciary,” Vincent J. Love and…

News & Views

Continuing the Discussion on the Meaning of ‘Fiduciary’ Part 1

By  Richard H. Kravitz, MBA, CPA

January 2018 0

Having read Richard Kravitz's article in the April 2017 CPA Journal (“Serving the Public Interest,” http://bit.ly/2mrlWsk), Sam Gunther's response in the June 2017 issue (“Independent Auditors Are Not…

Featured

ERISA’s Reasonable Fee Requirement

By  Sheldon M. Geller, JD, CPA

September 2017 0

Concerns regarding litigation over excessive 401(k) plan fees and conflicts of interest dominate the current thinking of plan fiduciaries. More plan sponsors are engaged in…

Featured

Retaining a Fiduciary Investment Advisor

Employers Need Up-front Information, Not Belated Explanation

By  Sheldon M. Geller, JD, CPA

June 2017 0

Whether or not the government enacts the Department of Labor (DOL) fiduciary rule requiring retirement plan advisors to act in the employer's best interest, employers…

News & Views

RPA | Department of Labor Finalizes Retirement Advice Regulation

A Practical Perspective for 401(k) Plan Sponsors and Investment Committees

By  Sheldon M. Geller, JD, CPA

June 2016 0

The retirement plan marketplace has confused, if not outright misled, CPAs, their plan sponsor clients, and investment committees with the many types of non-fiduciary and…

Columns

401(k) Plan Design Trends and Insights

By  Sheldon M. Geller, JD, CPA

March 2016 0

CPAs often seek reliable information about 401(k) plan design, investment options, record keeping, and fees. The “BrightScope/ICI Defined Contribution Plan Profile: A Close Look at…

Featured

Investment Policy Statements

By  Sheldon M. Geller, JD, CPA

January 2016 0

In a May 2015 decision, the U.S. Supreme Court held that a fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA) who is…

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