The views expressed here are those of Fred Reish. They should not be construed as investment advice or as the views of Hartford Funds or the employees of Hartford Funds. They are based on available information and are subject to change without notice. The information above is intended as general information and is not intended to provide, nor may it be construed as providing, tax, accounting or legal advice. As with all matters of a tax or legal nature, please consult with your tax or legal counsel for advice. This material and/or its contents are current at the time of writing and may not be reproduced or distributed in whole or in part, for any purpose, without the express written consent of Fred Reish.

¹ Divane v. Northwestern University, No. 1:16-cv-08157 (N.D. III. May 25, 2018), Cassell, et. al. v. Vanderbilt University, No. 3:16-cv-02086 (M.D. Tenn. April 22, 2019), Kelly v. The Johns Hopkins University, No. 1:16-cv-02835-GLR.

² Troudt v. Oracle Corp, et al., Case No. 1:16-cv-00175-REB-SKC (D. Colo. 2016), settled; Tracey v. MIT, Case No. 1:16-cv-11620 (D. Mass. 2017), settled; Harmon et al. v. Shell Oil Company et al., No. 3:20-cv-0021 (S.D.Tex. 2020).