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ESG & Retirement Funds: Considering Non-Pecuniary Factors by ERISA Plan Fiduciaries

Fordham Law News

In late 2022, the Department of Labor (“DOL”) lifted the prohibition against the consideration of non-pecuniary factors by retirement plan fiduciaries when making investment and proxy voting decisions for certain pensions and employee contribution plans under the Employee Retirement Income Security Act (“ERISA”). [1] population.” [3]

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Tech Innovation vs. Legislative Reform: Apple’s Response to the TCJA

Fordham Law News

corporations are condemned for capitalizing on these opportunities, courts have consistently held that “[a]ny one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.” [4]. While the U.S.