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- Survey Findings: Hot Topics in Retirement - 2006
- In October/November 2005, Hewitt Associates surveyed human resources professionals to learn their likely areas of focus and action over the next year regarding their defined contribution plans and defined benefit plans for their active salaried U.S. employees. Responses from 227 employers were received by the survey deadline. Employer priorities reflect...
- White papers 2006-01-01
- Individual Decision Making and Risk in Defined Contribution Plans
- Defined contribution retirement plans expose retirement savers to financial market risks. The amount of risk and the link between financial market fluctuations and retirement income security depends on several choices that plan participants make. This paper describes the behavior of retirement savers who participate in the most common type of...
- White papers 2005-09-14
- How Much Does It Cost? A Consumer's Guide to Evaluating Defined Contribution Plan Fees
- This article helps in making sense of all the various packages and pricing schemes and guides a person in determining if the fees that they are paying are reasonable and competitive in the marketplace. As a plan fiduciary, one has an absolute obligation to monitor their plans expenses to make...
- White papers 2005-09-01
- Understanding the Defined Benefit Versus Defined Contribution Choice
- Defined benefit DB plans and defined contribution DC plans are the two main types of retirement pensions sponsored by US employers. This paper explores the choices made by employees in a non-profit firm when offered the option of switching from a DB to a DC plan. Overall, half of the...
- White papers 2005-03-10
- Survey Findings: Hot Topics in Retirement - 2005
- In October/November 2004, Hewitt Associates surveyed human resources professionals to learn their likely areas of focus and action over the next year regarding their defined contribution plans, defined benefit plans, and retiree medical programs. Responses from 198 employers were received by the survey deadline. Employer priorities reflect the growing importance...
- White papers 2005-01-01
- The Role of Company Stock in a Defined Contribution Plan
- This paper focuses on the role the company stock may play in retirement plans sponsored by publicly traded companies. The rules for tax-qualified plans that hold company stock in closely held companies particularly Subchapter S corporations are quite different and can be very attractive to the employer. But many of...
- White papers 2004-09-01
- Current Retirement Plan Challenges: Employer Perspectives 2003
- The article deals with a survey of employers conducted to gauge their reaction to the events affecting retirement plans and learn their views on the future offerings of retirement benefits. Responses from over 200 employers were received by the survey deadline. In this survey, four out of ten employers (40%)...
- White papers 2004-03-25
- Allocating Certain Plan Expenses To Individual Participants' Accounts In Profit Sharing, 401(K) And Other Defined Contribution Plans
- The Department of Labor DOL has recently changed its longstanding position regarding the allocation of certain plan fees to the accounts of participants who utilize certain plan features. In Advisory Opinion 94-32A, the DOL concluded that imposing the costs of a Qualified Domestic Relations Order QDRO determination on the participant...
- White papers 2003-10-16
- Allocation of Expenses in a Defined Contribution Plan -- QDRO Rule Reversed
- On May 19, 2003, the Employee Benefits Security Administration (formerly the PWBA, a division of the U.S. Department of Labor) issued Field Assistance Bulletin 2003-3 regarding the allocation of expenses in a defined contribution plan. The Field Assistance Bulletin has no direct (and little, if any, indirect) relevance to welfare...
- White papers 2003-09-23
- Retirement and the Evolution of Pension Structure
- Defined benefit pension plans have become considerably less common since the early 1980s, while defined contribution plans have spread. Previous research showed that defined benefit plans, with sharp incentives encouraging retirement after a certain point, contributed to the striking postwar decline in American retirement ages. This paper finds that the...
- White papers 2003-09-01
- A New Beginning for Allocating Defined Contribution Plan Expenses
- In Field Assistance Bulletin (FAB1) 2003-3, released May 19, 2003, the U.S. Department of Labor provided new broad and flexible guidance that describes how fiduciaries might allocate a defined contribution plan’s (e.g., a 401k plan) expenses. In general, FAB 2003-3 clarifies that fiduciaries of these plans normally have considerable latitude...
- White papers 2003-05-01
- Allocation of Expenses in a Defined Contribution Plan -- QDRO Rule Reversed
- On May 19, 2003, the Employee Benefits Security Administration issued Field Assistance Bulletin 2003-3 regarding the allocation of expenses in a defined contribution plan. The Field Assistance Bulletin has no direct relevance to welfare benefit plans or defined benefit plans. The EBSA issued this FAB in response to various requests...
- White papers 2003-01-01
- Retirement Guarantees in Voluntary Defined Contribution Plans
- "Defined contribution plans are providing an increasing share of retirement income in a number of countries around the world. With this type of plan, concern has been raised as to the amount of risk that workers bear. One response has been to incorporate rate of return guarantees in the...
- White papers 2002-10-15
- Cash Balalnce Plans Conversions:Evidence on the excise tax avoidance hypotheses
- This article is related to the excise tax avoidance hypotheseis with the use of cash balance plan. Firms that wish to switch from a traditional defined benefit pension plan to a defined contribution-type plan have a choice between converting to a cash balance plan or replacing the defined benefit plan...
- White papers 2002-08-09
- Corrective Earnings Adjustment For Defined Contribution Plans: An Alternative Approach For Determining The Appropriate Interest Rate
- From the executive summary: ‘The provisions contained in the Internal Revenue Service IRS provide participants with the opportunity to self-direct the investments in the accounts among multiple funds. In case the provisions are not helpful, plan sponsors should keep in mind that Revenue Procedure 2001-17 provides fair amount of flexibility...
- White papers 2002-07-01
- SDA In Defined Contribution Plans
- Many feel that plan sponsors fare better if they leave the choice of investment options completely open as in a Full Service Brokerage or a Full Service Mutual Fund Account since it puts the responsibility of performance monitoring on the market. On the other hand, limiting the investments in an...
- White papers 2001-07-11
Additional Resources
- Boeing changes retirement plan for new employees
- AIRLINE INDUSTRY INFORMATION-C1997-2008 M2 COMMUNICATIONS LTD US aircraft manufacturer Boeing Co (NYSE: BA) has announced a new retirement benefit programme for non-union employees hired or rehired by the company on or after 1 January 2009. The new scheme will be a defined-contribution plan, instead of a...
- Articles 2008-06-25
- YourOutcome.com Offers Investors Personalized Retirement Income Forecasts Based on Target Maturity Fund Strategies
- Solution is the only forecasting application that displays differences in projected income based on different fund family glide paths CHICAGO, June 24 /PRNewswire/ -- Business Logic Corporation, a leading provider of retirement planning and program management software to the Defined Contribution market, today announced the availability of...
- Articles 2008-06-24
- Boeing Updates Retirement Benefit Program for New Employees
- CHICAGO, June 24 /PRNewswire-FirstCall/ -- The Boeing Company is introducing a new retirement benefit program for nonunion employees hired or rehired on or after Jan. 1, 2009. The new program will be a defined contribution savings plan that includes an automatic company contribution as well as a company...
- Articles 2008-06-24
- Pensions Outperformed 401 Plans During Last Bull Market, Watson Wyatt Analysis Finds
- WASHINGTON, June 18 /PRNewswire-FirstCall/ -- Rates of return for defined benefit DB pension plans outpaced those for employee-directed 401k plans during the most recent bull market from 2003 to 2006, according to an analysis by Watson Wyatt Worldwide, a leading global consulting firm. The comparison of investment...
- Articles 2008-06-18
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