403(b) Curriculum Library

Showing entries from 2014.

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Dec 2014

Four Steps to Selecting a Retirement Plan Advisor

As a leading retirement plan advisor and consultant, we assist plan sponsors with dozens of advisor searches each year. We also lead many recordkeeper search and selection processes on behalf of our clients. Participating in and conducting the search and selection process gives us a firsthand vie…

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Nov 2014

The Top Five Things You Need to Know About ERISA 404(c)

404(c) is a historically misunderstood section of ERISA, with misconceptions that ran rampant through the plan sponsor community even before the participant fee disclosure regulations under 404(a)(5) added to the confusion. As a plan sponsor, what do you need to know about 404(c) and its potential i…

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Oct 2014

Personal Bankruptcy and Retirement Plans Revisited

In light of the recent Supreme Court decision in Clark v. Rameker, in which an inherited IRA was determined to part of the bankruptcy estate and thus subject to creditor claims, some retirement plan sponsors may be questioning their understanding of personal bankruptcy and its effect on retirement p…

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Jul 2014

Socially Responsible Investing: Investing with a Conscience

As plan sponsors focus on their retirement plan fund lineups, they must carefully consider the types of investments to offer. Their options cover a wide range: core asset classes, such as stable value or mid cap growth; alternative asset classes, like emerging markets or real estate investment tr…

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May 2014

As Clear as Mud? The 403(b) Plan Termination Rules

Unlike qualified plans, where the plan termination regimen is well established via an IRS determination letter process and thousands upon thousands of terminations have occurred without incident over the years; only within the last few years, via the final 403(b) regulations and Revenue Ruling 2011-…

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Mar 2014

Using Index Funds in Defined Contribution Plans

The debate over investing in actively managed funds versus passive index funds will probably go on forever. Passive investors like the low costs and broad diversification of index funds. Passive investing can also assure that the portfolio has the same risk profile as the index. Active investors wan…

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Jan 2014

Loans, Loans, Everywhere! Addressing the Loan Utilization Issue

Based on several of my recent plan reviews, the continued fragile economy has caused loans and loan defaults to spiral out of control in many retirement plans. Of particular concern, is the rise of so-called "serial borrowers." It is no longer unusual to see retirement plan participants who have bor…

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