美国劳工部促成芝加哥已停业律所退休计划发放649.9万美元：40名员工领回资产、4名合伙人被永久禁止担任ERISA受托人
美国劳工部10月26日宣布，在该部向联邦法院提起诉讼后，伊利诺伊州芝加哥市已停业的律师事务所 McCullough, Campbell & Lane LLP 的退休计划已向40名员工发放6,498,858美元退休计划资产；该计划的受托人此前未按法律要求妥善终止计划并发放这笔资金。
劳工部表示，美国伊利诺伊州北区联邦地区法院已于8月18日作出同意令（consent order），了结该部对该律所及其资本合伙人 David L. Joslyn、John W. McCullough、F. Dennis Nelson 与 Paul S. Turner 的索赔。劳工部指控，被告未执行律所2019年一项要求终止退休计划并向员工分配资产的合伙决议，违反了《雇员退休收入保障法》（ERISA）。案件由劳工部雇员福利保障管理局（EBSA）调查。
根据同意令，计划账目中仍留在雇主层面账户的约13,861美元余额，须由计划记录保管机构发放给参与人并随之终止该计划；四名合伙人被永久禁止担任任何 ERISA 计划的受托人或服务提供商；无人认领的款项将转入联邦退休金福利保障公司（PBGC）的「失踪参与人计划」。
来源：GSM·美国
U.S. Department of Labor Secures $6.5 Million Retirement Plan Payout at Defunct Chicago Law Firm: 40 Employees Paid, Four Partners Barred as ERISA Fiduciaries
The U.S. Department of Labor announced on October 26 that, following a complaint filed by the department, the retirement plan of defunct Chicago law firm McCullough, Campbell & Lane LLP has distributed $6,498,858 in retirement plan assets to 40 employees. The plan's fiduciaries had failed to properly terminate the plan and disburse those funds as required by law.
On August 18, 2026, the U.S. District Court for the Northern District of Illinois entered a consent order resolving the department's claims against the firm and its capital partners David L. Joslyn, John W. McCullough, F. Dennis Nelson and Paul S. Turner. The department alleged the defendants violated the Employee Retirement Income Security Act (ERISA) by failing to follow a 2019 partnership resolution requiring the firm's retirement plan to be terminated and its assets distributed to employees. The case was investigated by the department's Employee Benefits Security Administration (EBSA).
Under the consent order, about $13,861 remaining in employer-level plan accounts must be distributed to participants by the plan's recordkeeper, after which the plan will be terminated. The four partners are permanently barred from serving as fiduciaries or service providers to any ERISA plan, and unclaimed amounts will be transferred to the Pension Benefit Guaranty Corporation's Missing Participants Program.
来源：GSM·美国（原文链接）
图片来源：图：位于华盛顿的美国劳工部总部 Frances Perkins 大楼。美国劳工部官方照片，CC BY 2.0，来源：Wikimedia Commons / Photo: The Frances Perkins Building, headquarters of the U.S. Department of Labor in Washington, D.C. U.S. Department of Labor official photo, CC BY 2.0, via Wikimedia Commons
