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This digest contains a wide variety of the freshest source material dealing with current trends, opinion, news, legislative action, investments, marketing, sales, consulting, and legal issues regarding 401k, 403(b) and other retirement plans. Each listing contains a headline (hyperlinked to the source document), description, source of the item, and the month and year posted to this digest.

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Intel Class Action Opens New Frontier in 401k Litigation

Abstract: There is a surge in 401k fee litigation, but a recently filed class action lawsuit by a former employee against Intel and its 401k seeks to improve returns and reduce expenses by significantly restricting the range of assets in which the plan may invest. This 3-page article explores the case and its implications.

Source: Wagnerlawgroup.com, February 2016

Building a Better Process for Target-Date Fund Selection

Abstract: The process of evaluating and assessing these now-critical investment vehicles has lagged behind the rise in their significance as a key component of successful income replacement in retirement. This article describes a straightforward and efficient process a plan sponsor can use to rationally evaluate the quality of the TDF choices available to it.

Source: Segalco.com, February 2016

Auto Escalation Beats Inertia, So Why the Hesitancy?

Abstract: While 62 percent of employers with large plans (over $200 million in assets) automatically enroll new employees into their plan, far fewer (48 percent) have adopted automatic escalation. Article reviews so of the reasons employers give for not offering automatic escalation.

Source: Shrm.org, February 2016

The Future of DC Outsourcing

Abstract: DC outsourcing allows sponsors to exploit scale and buying power to provide their employees with sophisticated retirement solutions without having to build the necessary expertise and functionality in-house. This overview covers everything from the fundamentals (why, what, and how to outsource), contracting, and issues of residual fiduciary liability.

Source: Russell.com, February 2016

Video: Labor Department Proposal Still Raises Red Flags for Retirement Savers

Abstract: Two important congressional committees approved legislation to replace the proposed fiduciary rule from the DOL with a best-interest standard enshrined into ERISA. This 3:12 minute video features ICI General Counsel David Blass revisiting the many problems associated with the DOL's proposed fiduciary rulemaking.

Source: Ici.org, February 2016

IRS Permits Mid-Year Changes to Safe Harbor 401k Plans

Abstract: In Notice 2016-16, the IRS announced that certain mid-year changes to a safe harbor retirement plan or to its safe harbor notice will not violate applicable safe harbor rules so long as new participant notice and election-change conditions are satisfied.

Source: Haynesboone.com, February 2016

Reminder to Apply DC Plan's Forfeitures

Abstract: Employers are reminded to ensure their defined contribution plan forfeitures are used or allocated in the plan year in which they arise and in a manner specified by the plan's terms.

Source: Haynesboone.com, February 2016

Fact or Fiction: Are Small to Mid-Sized Businesses Reluctant to Start 401k Plans?

Abstract: Why in large companies do 9 out of 10 employees have access to retirement plans while in small to mid-sized companies only 1 in 2 employees have access to retirement benefits? Article explores this question including the misperceptions, disincentives, and barriers.

Source: Fiduciarynews.com, February 2016

Why Decumulation Is Essential in Retirement Planning

Abstract: Retirement planning has two equal sides, one in which the focus is saving for retirement (accumulation) and the other in which your focus is managing your spending while in retirement (decumulation). Together they complete the picture of your retirement so extensive planning is required to ensure it's a picture you want to live with.

Source: Benefitscanada.com, February 2016

Will ETFs Happen In 401k Plans?

Abstract: It's a question that's getting attention of late, but the answer is always the same. "Not as a stand-alone product," Todd Cassler, president of institutional distribution with John Hancock Investments, bluntly stated at a recent conference.

Source: 401kspecialistmag.com, February 2016

NYC Proposes Their Own Private-Sector Retirement Plan, Making a Bad Idea Even Worse

Abstract: Reuters reported last week that "some states have already started looking at introducing plans for private sector workers, leveraging the extensive infrastructure, know-how, and cost benefits they have acquired in running plans for public employees." Author writes, "I'm not sure how many states and cities could make such a statement and keep a straight face given their miserable history in 'running plans for public employees'."

Source: Linkedin.com, February 2016

Private Retirement Benefits in the 21st Century: Achieving Retirement Security

Abstract: In response to concerns about retirement security, the U.S. Chamber of Commerce prepared this 52-page white paper to offer guidelines on initiatives that will bolster the voluntary employment-based retirement benefits system and retirement security for workers.

Source: Uschamber.com, February 2016

Is It Time to Take Your 401k Off Auto-Pilot?

Abstract: It can be hard to fight the urge to do something -- anything -- in the face of economic uncertainty. Article deals with the recent market decline and "making emotional decisions."

Source: Reuters.com, February 2016

The Toll That Student Debt Can Take on Retirement

Abstract: How does having a big slug of student debt actually hurt the ability to prepare for a comfortable retirement? To find out, Alicia Munnell, director of the Center for Retirement Research at Boston College, and her colleagues tweaked a measure developed by CRR to quantify America's retirement prospects.

Source: Benefitnews.com, February 2016

Part-Time Employees in 401k Plans

Abstract: More and more businesses are hiring part-time, seasonal or temporary employees. Employers believe the advantages to using this alternative workforce include lower wages and significant savings in terms of not providing employee benefits to these individuals. Unfortunately, many 401k plan sponsors are under the misconception that all part-time employees can automatically be excluded from participation. This article describes the minimum service requirements for 401k plans and the effects of improperly excluding part-time employees.

Source: Pinnacle-Plan.com, February 2016*

IRS Notice 2016-16 Clarifies Permissible Mid-Year Changes to Safe Harbor Plans

Abstract: In Notice 2016-16, the IRS clarifies permissible mid-year amendments to safe harbor plans. The Notice is intended to alleviate concerns that earlier IRS guidance suggested certain mid-year changes were unacceptable.

Source: Practicallaw.com, February 2016

American Views on Defined Contribution Plan Saving

Abstract: This survey polled respondents about their views on DC retirement account saving and their confidence in 401k and other DC plan accounts. Survey responses indicated that households value the discipline and investment opportunity that 401k plans represent and that households were largely opposed to changing the tax preferences or investment control in those accounts. Report is 32-pages.

Source: Ici.org, February 2016

The Rise of the Checklist Fiduciary

Abstract: Discusses the trend among some Sec. 3(16) fiduciaries to commoditize and dumb down the essential fiduciary functions to the level of completing one or more checklists.

Source: Erisafiduciaryadministrators.com, February 2016

Why Should I Care About Retirement Plan Compliance, Anyway?

Abstract: Plan compliance sounds great, but is there really any risk of being audited? The answer is yes and article addresses the issue of why your retirement plans should be in compliance.

Source: Cammackretirement.com, February 2016

Highly Compensated Employee Identification

Abstract: In retirement plan administration, it is sometimes necessary to use prior year data to make certain determinations. Using prior year data sometimes produces results that clients find counterintuitive. One example is the identification of Highly Compensated Employees.

Source: Belfint.com, February 2016

Target-Date Funds Post First Annual Loss Since 2008

Abstract: A positive fourth-quarter performance was not enough to pull target-date funds out of negative territory for the year, as the Callan Target-Date Index posted a 2015 return of -0.86%, its first annual loss since 2008.

Source: 401khelpcenter.com, February 2016

Infographic: Does Your TDF Stand Up to Scrutiny?

Abstract: This information graphic includes three steps that focus on target-date fund costs, stability, and investor focus in the industry.

Source: Vanguard.com, February 2016

Most Target-Date Fund Investors Not Using All-In Approach

Abstract: Most defined contribution participants fail to use target-date funds properly because they invest in other options as well as the target-date funds, said a research report by Voya Investment Management. Only 15% of target-date users put all of their retirement money in these funds in 2015.

Source: Pionline.com, February 2016

Research Uncovers the Benefits of Formal Written Retirement Plans

Abstract: A new LIMRA Secure Retirement Institute study finds that pre-retirees and retirees (ages 55-75 with financial assets of $100,000+) who have a formal written retirement plan are more likely to feel more confident they are saving enough for retirement and more than twice as likely to feel very prepared for retirement than those without one.

Source: Limra.com, February 2016

Target-Date Fund Designs and Participant Outcomes

Abstract: Research is designed to help plan sponsors and their advisors better understand how different types of target-date fund designs may lead to dramatically different retirement outcomes, in part from how a particular glide path is likely to respond to various market conditions and in part from how participants are actually interacting with their plans.

Source: Jpmorgan.com, February 2016

White House Retirement Plan Budget Proposal Buzz Fizzles Flat With Experienced Pros

Abstract: The new White House budget contained many retirement plan items intended to "solve" the retirement savings problem. But, according to many experienced professionals, these appear to have missed the greater point that the vast bulk of the proposed "solutions" either ignore the current reality of the retirement plan landscape or, worse, are trying to solve the wrong problem.

Source: Fiduciarynews.com, February 2016

Fiduciary Opponents Still Fighting DOL's Proposed Rule

Abstract: Opponents of the DOL's contentious fiduciary proposal in Congress aren't wasting any time. Less than a week after the department sent its rule outlining stricter requirements for advisors working with retirement plans and investors to the White House for a final review, lawmakers voted to pass two measures that could derail that effort on to the full House for consideration.

Source: Financial-Planning.com, February 2016

A Study on the Psychology Behind Leakage of Retirement Plan Assets

Abstract: Survey of 5,000 retirement plan participants sheds light on leakage patterns, as well as on the thought process of job changers who are confronted with the challenge of "rolling in" retirement savings from a former employer.

Source: Dciia.org, February 2016

A Primer on SEC Money Market Fund Reform

Abstract: New SEC regulations, effective October 2016, are designed to address MMFs' susceptibility to heavy redemptions in times of stress, improve MMFs' ability to manage and mitigate potential contagion from such redemptions, and increase transparency of the risks associated with investing in MMFs. Article outlines the expected changes.

Source: Cammackretirement.com, February 2016

Why Rolling a 401k Into an IRA Is a Bad Idea

Abstract: Suzanne Woolley shared some new research and a number of reasons why 401k rollovers are a bad idea.

Source: Benefitnews.com, February 2016

ADP Test Basics

Abstract: The ADP test uses mathematical equations to compare the participation and contribution rates of the HCEs to the NHCEs in order to determine whether the plan is discriminating in favor of the HCEs. The basics of the test are covered here.

Source: Legacyrsllc.com, February 2016

Using HSAs to Fund Retirement

Abstract: If you offer a High-Deductible Health Plan to your employees, they probably have the ability to contribute to Health Savings Accounts. Author believes that nearly everyone eligible to contribute to a HSA should max out their HSA contributions before making any 401k retirement plan contributions.

Source: Lawtonrpc.com, February 2016

DOL Targeting the Failure to Timely Commence Retirement Plan Benefits to Participants

Abstract: The DOL is now specifically investigating retirement plans to determine whether their plan sponsors have timely begun paying vested benefits to retirement-eligible participants.

Source: Sgrlaw.com, February 2016

Excessive Fee Lawsuit Reaches Further

Abstract: The law firm Schlichter, Bogard, & Denton filed yet another in what is becoming a long list of class action lawsuits against retirement plan sponsors. This lawsuit, however, caught the eye of many industry observers because it seems to be pushing the envelope of what a plan sponsor can be sued for further than seen before.

Source: Pension-Consultants.com, February 2016

Correcting Missed Required Minimum Distributions

Abstract: Failure to distribute an RMD may result in plan disqualification and/or the imposition of a 50% excise tax on the participant or beneficiary. This article will explain the correction process that is available when a qualified plan fails to timely distribute an RMD.

Source: Kravitzinc.com, February 2016

Video: Eight Simple Steps to a Great Retirement Committee

Abstract: This webinar shares eight best practices for a great retirement plan committee. About 35-minutes including a Q&A session.

Source: Greenspringwealth.com, February 2016

Target-Date Funds: The Next Generation, but Not a Silver Bullet

Abstract: Target-date funds are the new normal. Industry data indicates 72% of plan sponsors selected target-date funds as the qualified default investment alternative within in their respective plans. Despite wide-spread utilization, a surprising number of plan participants misunderstand this investment vehicle.

Source: Francisinvco.com, February 2016

Provider of 401k Investment Platform Held Not to Have Fiduciary Liability

Abstract: Earlier this month the U.S. Court of Appeals for the Eighth Circuit decided McCaffree Financial Corp. v. Principal Life Insurance Co., and affirmed the dismissal of all claims against Principal. In McCaffree, Principal had been retained as a provider of the platform for the Plan's investment options and to provide a number of other Plan-related administrative services.

Source: Edechert.com, February 2016

Six Steps Towards Retirement for the Late Starter

Abstract: It's never too late to start saving for retirement. However, if you feel as though you are getting a late start and need to catch up on your retirement savings, here are six things to remember.

Source: Brightscope.com, February 2016

Bill Introduced for New Type of Retirement Plan

Abstract: Sen. Jeff Merkley has introduced the American Savings Account Act of 2016, which is legislation that would create for certain private sector workers a portable retirement savings arrangement to be known as the "American Savings Account."

Source: Ascensus.com, February 2016

Do HR People Really Care About Their Company's Retirement Plan?

Abstract: We tend to assume that HR professionals inherently care about their DC plan, but is that really true? And if not true, how do we engage HR and benefits professionals in their retirement plan?

Source: Napa-net.org, February 2016

Mid-Year Changes to Safe Harbor Plans and Safe Harbor Notices

Abstract: This notice provides guidance on mid-year changes to a safe harbor plan under Sections 401(k) and 401(m) of the Internal Revenue Code. The notice provides that a midyear change either to a safe harbor plan or to a plan's safe harbor notice does not violate the safe harbor rules merely because it is a mid-year change.

Source: Irs.gov, February 2016

Why Are We Third-World America When It Comes to Retirement?

Abstract: Author suggests that contrary to her assertions, Deputy Treasury Secretary Sarah Raskin's recent post on President Obama's plan to provide new retirement savings at work isn't going to create "inclusive prosperity."

Source: Huffingtonpost.com, February 2016

Retirement Plan Reporting and Disclosure Guide

Abstract: This 16-page Reporting and Disclosure Guide for Employee Benefit Plans was prepared by the IRS as a quick reference tool for certain basic reporting and disclosure requirements for retirement plans under the Internal Revenue Code and provisions of ERISA.

Source: Irs.gov, January 2016

DOL Focuses in on Plan Auditors and Their Clients

Abstract: Early last November, plan sponsors received an email from the DOL with a quite pointed directive to seriously evaluate the competence of their employee benefit plan auditor. The reason for this initiative was a DOL study that found "serious problems with nearly 40% of employee benefit plan audits." This email was more than a polite nudge. DOL is making it clear that it is targeting certain types of audit firms and the plans they audit.

Source: Fiduciaryplangovernance.com, January 2016

Activity Tracking to Become a Necessity Under the DOL Fiduciary Rule

Abstract: The key for advisers under the DOL's fiduciary rule is how to mitigate potential exposure given the exemptions. As with other exemptions under ERISA, it would appear that the burden of proof will fall on the entity claiming an exemption. This means that you will need to keep diligent records regarding your meetings with participants.

Source: Qpsteno.com, January 2016

DOL Fiduciary Rule Arrives at OMB

Abstract: The DOL sent the measure to the Office of Management and Budget. The OMB has up to 90 days to review the rule, but is likely to expedite the process. After the OMB signs off, the DOL will release the final rule publicly -- perhaps as early as March and likely by April.

Source: Investmentnews.com (registration may be required), January 2016

Increasing Retirement Plan Participation in Five Steps

Abstract: Article outlines five steps you can take to help increase participation in the plans you manage, as well as improve the overall health of your plans.

Source: Thinkadvisor.com, January 2016

IRS Issues Notice of Planned Update to Guidance on Employee Plans determination Letter Program

Abstract: The IRS intends to update Rev. Proc. 2007-44 in anticipation of the elimination, effective January 1, 2017, of the 5-year remedial amendment cycle system for individually designed plans under the Employee Plans (EP) determination letter program.

Source: Wolterskluwerlb.com, January 2016

Why Workers Retire When They Do: A Survey of U.S. Retirees

Abstract: Why do people retire? It's a fairly simple question with what many would suppose is a fairly simple answer. But understanding the nuances of that question and answer becomes more important for employers, partly because the role of employers has changed and partly because the traditional model of full retirement at a fixed date is on the wane.

Source: Towerswatson.com, January 2016

The Participant: Understanding Generation DC

Abstract: Forget Millennials vs. Generation X. This 6-page survey reveals why these groups have more in common than you think, and where real differences present opportunities for engagement.

Source: Ssga.com, January 2016

DOL Proposes Easing Access to Multiple Employer 401ks

Abstract: U.S. Secretary of Labor Tom Perez announced new retirement plan initiatives that President Barack Obama will put forward in his 2017 budget, including asking Congress to make it easier for different employers to pool together in a shared 401k plan, known as a multiple employer plan (MEP).

Source: Shrm.org, January 2016

Participants Show Troubling QDIA Behavior Trends

Abstract: Target-date funds and other QDIAs are often thought of as set-it and forget-it investments, but new data from J.P. Morgan Asset Management highlights some troubling behaviors among participants invested in their plan's default.

Source: Plansponsor.com, January 2016

Operational Compliance Reviews

Abstract: Operational compliance reviews are concerned with validating the process being reviewed, with no restriction on whether it impacts the financials. An operational compliance reviewer wants to know that the process works, whether it is replicable, and consistent with the plan document. Paper discusses where to begin, the process, and what you should expect from an operational compliance review.

Source: Pavilioncorp.com, January 2016

Supreme Court Rejects ERISA Stock-Drop Complaint for Failing Dudenhoeffer Pleading Standards

Abstract: The Supreme Court emphatically reversed the Court of Appeals for the Ninth Circuit in an ERISA stock-drop lawsuit. The Court concluded that the Ninth Circuit failed to properly apply the rigorous pleading standards of Fifth Third Bancorp v. Dudenhoeffer. This decision reiterates that lawsuits against ERISA fiduciaries must be based on detailed factual allegations showing breach of fiduciary duty.

Source: Mcguirewoods.com, January 2016

Correcting Average Deferral Percentage Test Failures

Abstract: The tax code governing 401k plans was written to prevent qualified retirement plans from overly favoring highly compensated employees. This article dives into the different methods of correcting for an ADP test failure.

Source: Legacyrsllc.com, January 2016

Oracle Sued by Schlichter After Recent Cases Against Anthem, Reliance Trust, and BB&T

Abstract: Schlichter, Bogard & Denton, the 800-pound Gorilla in this space. The most recent case filed was just last week against Oracle. The case against Anthem has received a lot of attention. But one that has slipped through the cracks a bit is against Reliance Trust and one its clients.

Source: Fraplantools.com, January 2016

Shopping for a 401k Plan Doesn't Need to Be Overwhelming for Small Businesses; A Checklist Can Help

Abstract: 401k provider services can vary dramatically in breadth, depth and price. This variability can make it difficult for small business 401k fiduciaries to select providers with services that match their plan’s needs at a reasonable price. This is a sample checklist for plan administration services that can be helpful in selecting a provider.

Source: Employeefiduciary.com, January 2016

Selecting an Auditor for Your Employee Benefit Plan

Abstract: Employee benefit plan audits have unique audit and reporting requirements and are different from other financial audits. Therefore, it is important that plan sponsors understand the unique qualifications needed for a plan auditor. This DOL publication will help you select an auditor for your employee benefit plan.

Source: Dol.gov, January 2016

Majority of Canadians Saving for the Long Term

Abstract: More than half (54%) of Canadians are making saving for the long term, including retirement, their primary financial priority. The RBC Financial Independent in Retirement poll also found that saving for a rainy day ranked second at 46% and regular payments to reduce or eliminate debt ranked at 42%.

Source: Benefitscanada.com, January 2016

Fact Sheet on President's Proposed Changes to MEPs

Abstract: This fact sheet was released by the White House and describes President Obama's intention to make it easier for employers to participate in multiple employer plans.

Source: Whitehouse.gov, January 2016

What Retirement Plan Sponsors Value Most From Financial Advisors

Abstract: This 28-page survey report finds that plan sponsors prefer to work with plan advisors who emphasize employee education, good customer service and reducing plan costs as core to their value proposition. Among those already working with an advisor, fiduciary support trumps cost on this list.

Source: Massmutual.com, January 2016

The New Flexible Retirement

Abstract: This 28-page report illustrates that today's workers are expecting to "transition" into retirement, but face a significant obstacle. Few employers have employment practices to support them. Policymakers, employers, and workers each play a critical role in redefining retirement, retirement benefits, and employment practices to keep step with increases in longevity and the implications of population aging.

Source: Transamericacenter.org, January 2016

Oracle Complaint Latest in a Parade of 401k Fee Suits

Abstract: A new lawsuit filed by Schlichter, Bogard and Denton against Oracle Corporation for alleged mismanagement of the company's 401k plan clearly echoes many of the complaints filed by the firm (and others) in the past several years.

Source: Planadviser.com, January 2016

CBO Puts a Figure on Tax Revenue Impact of Retirement Distributions

Abstract: The point has often been made that retirement plan tax "preferences" are a deferral of taxes, not a deduction. And now the Congressional Budget Office has estimated that impact on the nation's Gross Domestic Product.

Source: Asppa.org, January 2016

Becoming a Go-To Firm in the DC Marketplace

Abstract: An 8-page Cogent research paper that reviews the attributes that most influence retirement plan advisors' likelihood to recommend a DC investment manager and the aspects that strengthen relationships by building loyalty.

Source: Marketstrategies.com (registration may be required), January 2016

Attorney Schlichter Preps New Round of 401k Suits

Abstract: Jerome Schlichter, a trailblazer of the 401k fee litigation that's proliferated in the U.S. over the past decade, seems to be gearing up for another round of class-action complaints. He is riding on a wave of success, broadening growth of similar 401k legal battles and the wind-down of older suits.

Source: Investmentnews.com (registration may be required), January 2016

Obama Administration Wants to Open Door for Open MEPs

Abstract: Hearkening back to a brief reference to benefit portability in the State of the Union address, the Obama Administration has announced its desire to extend Multiple Employer Plan (MEP) access to the private sector.

Source: Asppa.org, January 2016

2016 Expanded Reporting and Disclosure Requirements Calendar

Abstract: The 2016 Expanded Reporting and Disclosure Requirements Calendar provides who, what, when and where reporting and disclosure information for single-employer pension and welfare plans under the Employee Retirement Income Security Act (ERISA). Plan administrators can access concise instructions.

Source: Towerswatson.com, January 2016

DC Plan Stats Show Effect of PPA

Abstract: The PPA set the stage for wide adoption of automatic features in DC plans and made Roth contributions permanently available for DC plan participants, among other things. Callan says the influence of the PPA has resulted in 61% of plan sponsors offering auto enrollment in their DC plans, and four out of five of those plan sponsors also auto escalate employee deferrals.

Source: Planadviser.com, January 2016

Tips to Help Highly Compensated Employees Maximize Their Retirement Saving

Abstract: Highly compensated employees saving for retirement face both the Internal Revenue Service limits on their individual contributions and the limits effectively imposed on them by their plan's need to pass nondiscrimination testing. This is why sponsors need help on how to maximize HCEs' opportunity to save for retirement.

Source: Planadviser.com, January 2016

2017 White House Budget Includes Open MEP Expansion

Abstract: The Obama administration intends to extend workplace access to a retirement savings opportunity to more than 30 million Americans. One of the primary initiatives is that the administration will be looking to work with Congress on broadening multiple employer plans (MEPs).

Source: Planadviser.com, January 2016

SCOTUS Again Remands Stock Drop Case

Abstract: The U.S. Supreme Court in a per curiam decision on Monday sent back, for the second time, the 9th U.S. Circuit Court of Appeals' decision reviving a proposed ERISA class action against Amgen Inc. SCOTUS says in its decision that the appellate court failed to properly evaluate the complaint, given a new precedent.

Source: Planadviser.com, January 2016


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