Economic and Financial Consulting and Expert Testimony HOME THE FIRM PRACTICES STAFF EXPERTS PUBLICATIONS & NEWS CAREERS EUROPE Employee Retirement Income Security Act (ERISA) Cornerstone Research staff and experts have consulted and testified on a range of ERISA matters involving investment litigation, employee stock ownership plans, defined benefit and contribution plans, and deferred compensation plans. Our work spans all stages of litigation, including exposure analyses, motion to dismiss, class certification, merits and expert support, mediation and settlement, and trial. These matters often require understanding of industry details and analysis of large datasets involving millions of transactions. We have considerable expertise working with and evaluating individual account-level transaction data across a range of plans and service providers. Employee Stock Ownership Plan (ESOP) Disputes In ESOP disputes, we have addressed issues involving both private and public company plans. Our experience includes Department of Labor investigations, internal investigations, and class action litigation. Our work has included: Assessing and analyzing third-party valuation reports Evaluating transaction structures Estimating damages Rebutting opposing expert analyses Defined Benefit Plan Litigation Cornerstone Research has worked on multiple cases involving multibillion-dollar defined benefit plans. Our experience covers: Investment prudence Investment strategy and performance Use of alternative investments such as hedge funds and private equity Most-favored-nation (MFN) clauses and other fee disputes Economic issues related to cash balance conversion plans 401(k) Company Stock Drop Cases Our staff and experts have addressed liability and loss causation in litigation involving drops in the price of company stock offered in 401(k) plans. Our work in this area includes: Addressing class certification Analyzing market efficiency and potential impact of disclosures Analyzing viability of companies Analyzing sophisticated investors’ investments Addressing issuers’ and trustees’ allegedly insufficient disclosures of risk factors Assessing volatility thresholds Analyzing performance benchmarks Providing settlement estimates and damages analyses More 401(k) and 403(b) Fee and Investment Litigation Since the beginning of 401(k) excessive fee litigation, clients have retained Cornerstone Research in numerous 401(k) and 403(b) fee and investment cases involving plan sponsors and service providers. We have consulted and provided testimony support on many of the most high-profile matters, addressing topics that include: Investment management fees Record-keeping and administrative fees Investment performance Asset allocation Capital preservation funds Target-date funds Fiduciary prudence Investment selection and monitoring Plan structures Damages Settlement support Cornerstone Research maintains an extensive database of ERISA company stock drop and ERISA fee and investment litigation, allowing us to provide relevant historical data on cases and settlements to our clients. More Deferred Compensation Plan Litigation We have addressed forfeiture and vesting provisions in a range of deferred compensation plans offered by financial institutions. We also have considerable expertise in evaluating employee-level compensation and transaction datasets. Our casework experience includes: Analyzing participant data Reviewing and assessing compensation structures Researching industry processes and labor market competition Estimating damages More SELECTED EXPERTS Search for an expert or view all selected experts associated with this practice. View Employee Retirement Income Security Act (ERISA) Experts STAFF Search for a consultant or view senior staff associated with this practice. View Employee Retirement Income Security Act (ERISA) Staff SELECTED CASES Nelsen et al. v. Principal Global Investors Trust Company et al. Ohio Public Employees Retirement System (OPERS) v. Federal Home Loan Mortgage Corporation et al. 36(b) Mutual Fund Excessive Fee Litigation Assessment of Actuarial Services for a University’s Health Insurance Plan In re Principal U.S. Property Account ERISA Litigation ERISA Class Certification Johnson et al. v. Evangelical Lutheran Church in America et al. SEC Proceeding Regarding Bond Fund Disclosures Ann I. Taylor et al. v. KeyCorp et al. Asset Management See All Cases for Employee Retirement Income Security Act (ERISA) SELECTED PUBLICATIONS Employee Retirement Income Security Act (ERISA) Company Stock Cases Trends in ERISA Stock Drop Litigation See All Publications for Employee Retirement Income Security Act (ERISA) Share Print HOME PRACTICES EMPLOYEE RETIREMENT INCOME SECURITY ACT (ERISA) THE FIRM About Us Client Commitment Corporate Citizenship and Pro Bono Diversity, Equity, and Inclusion Law Firm Clients Offices Services PRACTICES Accounting Antitrust and Competition Automotive and Related Industries Bankruptcy and Financial Distress Litigation Consumer Finance Consumer Fraud and Product Liability Corporate and Government Investigations Corporate Governance Corporate Transaction Litigation Data Analytics Employee Retirement Income Security Act (ERISA) Energy and Commodities Financial Institutions Healthcare Intellectual Property International Arbitration and Litigation International Trade Labor, Discrimination, and Algorithmic Bias Life Sciences Real Estate Securities Telecommunications, Media, and Entertainment Valuation NEWS & RESOURCE CENTER Articles Brochures Case Studies Europe Events Expertises Podcasts Press Releases Reports Research STAFF EXPERTS CAREERS CONTACT Facebook Twitter LinkedIn Email Copyright © 2021 Cornerstone Research Conditions and Terms of Use Privacy Policy This website uses cookies for performance and functionality. By continuing to browse, you agree to our use of cookies. Read more about our use of cookies on our privacy policy page. Close