DOL ERISA Enforcement: 10 Areas of Current Focus, PLANSPONSOR
May 01, 2026Partner Elizabeth Goldberg authored an article for PLANSPONSOR examining current US Department of Labor (DOL) enforcement priorities under the Employee Retirement Income Security Act of 1974 (ERISA), highlighting key areas of focus for plan sponsors and fiduciaries.
The article outlines 10 areas shaping DOL investigations, including cybersecurity, fiduciary investment oversight, underfunded defined benefit plans, and health plan compliance. It also addresses longstanding issues, such as timely contributions, missing participants, and required disclosures, as well as emerging priorities reflected in recent agency guidance. The author emphasizes that regulators are increasingly focused on conflicts of interest, participant harm, and egregious conduct and underscores the importance of proactive compliance programs to mitigate enforcement risk and potential liability.