Top of Mind

Showing entries with the topic “Fiduciary 101”.

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Jul 2017

Back to Basics: Moving Your Retirement Plan Money

Welcome back to Back to Basics!  In this edition, we will define some basic terms associated with moving funds into/out of/within a retirement plan.   Distribution — Also known as a withdrawal, this is the primary method for receiving retirement plan assets as taxable income. &nbs…

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Apr 2017

Top of Mind: Trends that Matter

In our most recent edition of Trends that Matter, fixed-dollar recordkeeping fees and ESG investing were the hot issues among retirement plan sponsors.  While those trends remain current, others have emerged that should be top of mind with plan sponsors: An increasing number of plan sponsors…

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Apr 2017

Fiduciary vs. Investment Manager: What’s the Difference?

In an environment of increased fiduciary litigation, advisors and other service providers have ramped up their marketing efforts to provide risk management services to plan sponsors. Such efforts have resulted in plan sponsor confusion as to the type of services that are being offered, as well as th…

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Mar 2017

Back to Basics: Investment Terminology, Part 2

Welcome back to Back to Basics! The inaugural edition of Back to Basics featured an explanation of some important retirement plan investment terms. However, there were too many terms for one Top of Mind, so we continue this week with part two: Target Date Fund (TDF) — Also known as a l…

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Oct 2016

My 5500s Are Complete - Now What?

If you are an ERISA plan sponsor, you most likely just completed the annual 5500 filing process, which, for many of you, is the retirement plan equivalent of going to the dentist.  Now, at this juncture, I know that probably the LAST thing on your mind is next year’s 5500 filing(s), but I wante…

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Feb 2016

Why Should I Care About Retirement Plan Compliance, Anyway?

A frequently asked question I receive from individuals working with retirement plans is, “This compliance stuff sounds great and all, but is there really any risk? After all, how likely is the plan to be audited?” Along with this question, I usually receive the related question, “If there is little …

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Oct 2015

The "Other Form" - Don't Forget about Filing Form 8955-SSA!

This time of year, many ERISA plan sponsors focus on the extended 10/15 IRS Filing deadline for qualified plans. But an oft-overlooked deadline for such sponsors also occurs on 10/15 - the extended deadline for the IRS’ Form 8955-SSA filing.

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May 2015

Hey Everyone, I'm an Expert!

Hey everyone, I’m an Expert! Well, at least I portray one in a weekly column for PLANSPONSOR, along with my esteemed co-authors, David Levine and David Powell of Groom Law Group. The column appears every Tuesday in the (b)lines newsletter, and is frequently excerpted in PLANSPONSOR’s daily NewsDash …

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May 2015

​Some Top of Mind Thoughts on Tibble v. Edison International

Boy, the Tibble v. Edison International Supreme Court decision really blew up in the media, didn’t it? And not just with the usual suspects, such as cable TV business channels. No, this was definitely mainstream; my local small town radio station airs about two minutes an hour of local news from ABC…

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