Recent Articles

New Litigation Risks For Retirement Plan Providers

Susan Mangiero
March 20, 2012 00:46

According to Shannon Barrett, attorney and partner in O'Melveny & Myers' ERISA litigation practice, new fee disclosure regulations could mean more lawsuits against record-keepers and other organizations that provide services to U.S retirement plans. Cited in "New Fee-Disclosure Regs Pose New...

Europe Readies For High Frequency Trading Compliance

Susan Mangiero
February 25, 2012 04:12

In addition to sovereign debt restructuring, European financial market executives have a new mandate - high frequency trading governance. On February 24, 2012, the European Securities and Markets Association ("ESMA") published the final version of "Guidelines on systems and controls in an...

ERISA and Securities Litigation Snapshot -- Things You Can Do Now to Minimize CFO and Board Liability

Susan Mangiero
February 21, 2012 05:19

In the last few years, pension funding levels and 401(k) account balances have fallen dramatically. New disclosure rules, volatile market conditions, investment complexity and mandatory cash contributions are only a few of the many challenges that are unlikely to go away. Not surprisingly, ERISA...

Pension Risk Management and Governance: Challenges and Opportunities in a New Era

Susan Mangiero
January 04, 2012 05:58

Please join me and fellow panelists on January 24, 2012 fro. 4 to 6 pm for a topical discussion about pension risk management and governance. Given that the last few years have posed unprecedented challenges for plan sponsors, both corporate and public, as well as their asset managers and...

Investment Risk Governance, Litigation and Compliance

Susan Mangiero
December 04, 2011 04:48

  There are so many interesting insights and analyses we plan to share. It is hard to know where to begin. We will resume active blogging on January 1, 2012. In the meantime, have a wonderful holiday season.

Priortizing Risk Management

Susan Mangiero
July 15, 2011 04:39

I recently had the pleasure of contributing an article about the importance of risk management and service provider due diligence to The Glass Hammer website. For those who are not familiar with the group, check out www.theglasshammer.com to learn about this award-winning blog and online community...

Prioritizing Risk Management

Susan Mangiero
July 15, 2011 04:39

I recently had the pleasure of contributing an article about the importance of risk management and service provider due diligence to The Glass Hammer website. For those who are not familiar with the group, check out www.TheGlassHammer.com to learn about this award-winning blog and online community...

Pension Risk Management and Funding

Susan Mangiero
July 11, 2011 06:02

According to "Pension Fund Funding Ratios Dipped in Q2" (July 9, 2011), the average pension plan saw its funding ratio decrease by around two percent during the second quarter of 2011. Several factors were at work. First, higher U.S. Treasury yields "led to a lower corporate bond yield curve and...

The Cats and Dogs of Derivative Instrument Regulation

Susan Mangiero
July 08, 2011 03:16

In survey after survey, capital market participants complain about regulatory overload and complexity. The last thing any compliance officer wants to have happen is that his or organization is trying to do everything right but ends up on the wrong side of the law because rules differ across...

$200 Million Settlement Paid Relating to Mortgage Backed Security Valuations

Susan Mangiero
July 06, 2011 08:38

Investors rely on the net asset values ("NAVs") provided to them as a way to make all sorts of financial decisions such as asset allocation, rebalancing, hedging and possibly exiting a particular money pool. In a recent case, the bear invaded the tent, eventually denying investors for several...