Overcoming Fiduciary Fear - Summary: There are two kinds of fears that 401k plan fiduciaries must overcome in order to effectively manage a prudent investment process -- the fear of doing something and the fear of doing nothing. Source: Fiduciary Investor, February 2010. Click on headline to read full article.

Evaluating Whether Your Target-Date Fund Measures Up - Summary: As the Labor Department signals its interest in weighing in on these funds, plan sponsors should make sure their evaluation process is in place, and that it's thorough and well-documented. Source: Callan Associates , February 2010. Click on headline to read full article.

Final QDRO Regulation Expected Soon - Summary: The U.S. Department of Labor (DOL) plans to publish a final regulation in April clarifying the rights and obligations of parties seeking to obtain benefits under a qualified domestic relations order (QDRO). Source: Thompson Publishing Group, February 2010. Click on headline to read full article.

New DOL Guidance on 403(b) ERISA Exemption - Summary: The Department of Labor has issued FAB 2010-01, which addresses the question, is a 403(b) plan of a tax-exempt organization subject to ERISA. Source: Sungard/Relius, February 2010. Click on headline to read full article.

Form 5500 Relief for Pre-2009 403(b) Contracts Explained - Summary: The Department of Labor has released FAB 2010-01, which answers many questions about Form 5500 filing relief for 403(b) plans with pre-2009 assets. Source: Sungard/Relius, February 2010. Click on headline to read full article.

DOL Rules to Enhance Retirement Advice and Transparency Announced - Summary: The U.S. Department of Labor announced two new rules designed to enhance retirement security and transparency for the millions of workers covered by 401k, pension and other retirement arrangements. The first of the two rules would ensure workers receive unbiased advice about how to invest in their individual retirement accounts or 401k plans. Source: 401khelpcenter.com, February 2010. Click on headline to read full article.

DOLs 401k Proposal Could Rock Pension Advice Business - Summary: The Labor Department released proposed regulations that prohibit financial advisers giving advice to 401k plans, or their employer or the employer’s affiliates, from receiving extra compensation because the plan sponsors bought a product recommended by the adviser. Source: Investmentnews.com (free registration may be required), February 2010. Click on headline to read full article.

DOL Fact Sheet on Proposed Regulation on Invest. Advice - Summary: This fact sheet has been developed by the U.S. Department of Labor, Employee Benefits Security Administration, to cover their proposed rule relating to the provision of invest. advice to participants and beneficiaries in individual account plans, such as 401k plans. Source: U.S. Department of Labor, February 2010. Click on headline to read full article.

DOL Proposed Rule on Invest. Advice - Summary: This document contains a proposed rule under ERISA relating to the provision of invest. advice to participants and beneficiaries in individual account plans, such as 401k plans, and beneficiaries of individual retirement accounts. Written comments on the proposed regulations should be submitted to the DOL on or before May 5, 2010. Source: U.S. Department of Labor , February 2010. Click on headline to read full article.

Target-Date Funds - The Next Wave of Litigation? - Summary: The author discusses three issues around target-date funds and suggests that plan sponsors do their homework, understand what they are getting, and then make a prudent decision as to what is best for their participants. Source: 401khelpcenter.com, February 2010. Click on headline to read full article.

COMMENTARY: Open Competition and a Parable About the Cable Man - Summary: Author believes that "the absence of above board open competition that is at the root of much of the problems discussed [on this blog] concerning ERISA governed plans." Source: Boston ERISA Law Blog, February 2010. Click on headline to read full article.

Dodd Bill to Delete Fiduciary Standard - Summary: The Committee for the Fiduciary Standard called on members of the Senate Banking Committee to not delete the pro-investor cornerstone of Wall Street reforms, reinstate the fiduciary provision in Section 913 and reject a provision to "study" the issue. Source: 401khelpcenter.com, February 2010. Click on headline to read full article.

More 401k Plan Sponsors Are Dissatisfied With Their Recordkeepers - Summary: Among sponsors of 401k plans, overall satisfaction with their recordkeepers is down 30% to 40% across all markets, according to 401kExchange. Source: Employee Benefit News (free registration may be required), February 2010. Click on headline to read full article.

Investment Committee Best Practices: Avoiding the Seven Deadly Sins - Summary: Key behavioral factors can hinder effective investment committee decision-making and may prevent a group from achieving its goals. In this webcast, Catherine Gordon, principal and head of Vanguard Institutional Advisory Services™, discusses: investment committee best practices, the seven deadly sins and how to avoid them, and results of Vanguard's 2009 research survey, Investment committee decision-maker study. Source: Vanguard, February 2010. Click on headline to read full article.

The DB(k)'s Day Arrives - Summary: After years of talk, the DB(k) finally became available to small employers on January 1st, but not many companies appear likely to adopt the plan-design option this year. Source: Plansponsor.com (free registration may be required), February 2010. Click on headline to read full article.

Survey Reveals Trends in 401k Participant Attitudes About Retirement Planning - Summary: A recent survey of defined contribution plan participants conducted by MassMutual's Retirement Services Division reveals some surprising findings about participant attitudes and approaches toward investing - and some striking differences based on gender. Source: 401khelpcenter.com, February 2010. Click on headline to read full article.

New Web Resource for Compliance Assistance on 403(b) Plans - Summary: The DOL's Employee Benefits Security Administration announced new outreach and compliance assistance efforts for 403(b) pension plans subject to Title I of the ERISA. The initiatives are part of the agency's ongoing compliance assistance program to help employers, plan officials and service providers. Source: U. S. Department of Labor, February 2010. Click on headline to read full article.

IRS Retirement News for Employers - Winter 2010 Edition - Summary: This edition includes articles such as: April 30, 2010 Filing Deadline for Adopting Employers of Pre-Approved Plans; Deadline for Making Employer Contributions; Clarification of HEART Act Changes; Future Requirements for Tax Return Preparers; Is Your Distribution from Your Roth IRA Taxable?; The Latest in the World of Code §403(b) Plans; SEP Plan Pitfalls Phone Forum; and more. Source: IRS , February 2010. Click on headline to read full article.

Opinion Letter Program for 403(b) Plans Set to Launch - Summary: An Internal Revenue Service (IRS) official said the agency has set April 1 as its target date for launching an opinion letter program for prototype and volume submitter 403(b) plans. Source: Planadviser.com, February 2010. Click on headline to read full article.

COMMENTARY: Passions Ignite About Retirement Readiness - Summary: It seems that people are passionate about the topic of retirement readiness, but the most dangerous position to assume is complacency. Source: Bankrate.com, February 2010. Click on headline to read full article.

Restored 401k Matches Point to An Economic Thaw - Summary: A new report says many companies are planning to restore the 401k match they halted or reduced when the economy got bad, and that may be a solid sign that things might be turning around for the economy. Source: Washington Post, February 2010. Click on headline to read full article.

403(b) Plans: What Can You Expect from Your Auditor - Summary: This article addresses what to expect from your auditor during the audit process. Source: ERISAdiagnostics.com , February 2010. Click on headline to read full article.

401k Plans: What's So Great About Rollovers? Not the Fees - Summary: One sometimes overlooked part of this decision is that once a 401k account balance is rolled into an IRA, the IRA owner most likely will pay retail-level fees for investments, such as mutual funds. Source: BNAtax.com, February 2010. Click on headline to read full article.

Prudence Involves More Than Conduct - Summary: Prudence seems like an old-fashioned word with a stodgy connotation, but for fiduciaries, it is a timeless concept with significant implications. Source: Investmentnews.com (free registration may be required), February 2010. Click on headline to read full article.

COMMENTARY: Do ROBS Rob Savers of Their Retirement Security? - Summary: The author read an article in USA Today that profiled several entrepreneurs who financed their business ventures with funds from their 401k accounts and thinks this type of action goes under the category of the adage “Just because we can, doesn't mean we should.” Source: Employee Benefit News (free registration may be required), February 2010. Click on headline to read full article.

Inertia, Anxiety Still Rule the Day for 401k Participants - Summary: More than two-thirds of 401k plan participants (68%) have not made any savings or investment changes to their accounts in response to the financial crisis, choosing instead to “ride it out,” a new study has found. Source: Employee Benefit News (free registration may be required), February 2010. Click on headline to read full article.

DOL Field Assistance Bulletin 2010-01 - Summary: This FAB supplements Field Assistance Bulletin 2009-02 by responding to questions concerning the scope of and conditions for transition relief provided by FAB 2009-02. The FAB also responds to questions concerning the scope of the Department's safe harbor regulation at 29 CFR 2510.3-2(f). Source: U.S. Department of Labor, February 2010. Click on headline to read full article.

Workers' Response to the Market Crash: Save More, Work More? - Summary: This survey collected data on the many factors that could affect how workers respond to the market downturn of 2008, including financial and employment characteristics, emotional reactions to the downturn, and enhanced financial literacy. The result is a rich and unique data set for analyzing worker responses that can affect their retirement security. Source: Center for Retirement Research at Boston College, February 2010. Click on headline to read full article.

Gems, Quirks, and Quirky Gems in the DOLs 403(b) FAQ/FAB 2010-01 - Summary: The DOL issued its highly anticipated 403(b) Frequently Asked Questions as part of a Field Assistance Bulletin, FAB 2010-01. The seriousness in which the DOL is taking these 403(b) issues is reflected in the fact that it was issued as a FAB, and not merely the sort of informal guidance offered by a simple FAQ. Source: Businessofbenefits.com, February 2010. Click on headline to read full article.

Is There a Department of Labor Investigation in Your Future? - Summary: The United States Department of Labor is responsible for investigating violations of ERISA's fiduciary, reporting, and disclosure requirements. Recent events suggest that the number of DOL plan investigations and penalties will increase. Source: Benefit Consultants Group , February 2010. Click on headline to read full article.

Annuities the Next 401k SNAFU? - Summary: Now that the government is looking at the pluses and minuses of requiring the inclusion of annuities as an option in 401k plans, several prominent independent investment advisers revealed six major concerns every 401k fiduciary must consider regarding annuities. Source: Fiduciarynews.com, February 2010. Click on headline to read full article.

Hartford Agrees to $13.8M Revenue-Sharing Case Settlement - Summary: The Hartford Life Insurance Co. will pay $13.8 million to settle a four-year-old fiduciary breach suit over revenue-sharing payments from mutual fund companies. Source: Planadviser.com, February 2010. Click on headline to read full article.

COMMENTARY: Why Sen. Johnson's Amendment is Unnecessary and Bad for Investors - Summary: As has been widely reported this week, Senator Tim Johnson, has drafted an amendment that, if adopted, would put on hold the extension of fiduciary duty to brokers providing advice and instead require a study by the SEC of regulatory standards for brokers and advisers. Source: fi360 Blog, February 2010. Click on headline to read full article.

Disaster-Proofing the DC Plan - Summary: With many of the fires of 2008-2009 extinguished or at least under control, plan sponsors are now asking: What are the next ticking time bombs to avoid? Or to put it another way: How can we disaster-proof our plans against the next financial upheaval—whatever that may be? Here are some approaches under consideration. Source: Workforce.com (free registration may be required), February 2010. Click on headline to read full article.

COMMENTARY: ICI President Calls 401k System a Source of Great Strength - Summary: Keynote Address of Paul Stevens, President and CEO of the Investment Company Institute, before the National Investment Company Service Association. Stevens' notes that there are some people in public office, academia and the media who seized on the market decline of 2008 to call for dismantling defined contribution plans, for retiring the 401k system and replacing it with new government guarantees. "That would be a profound mistake." Source: Investment Company Institute, February 2010. Click on headline to read full article.

Opportunity Knocks in 401k Plan Developments - Summary: As co-fiduciaries, independent RIAs can provide retirement plan sponsors with advice on investment selection and help strip away the conflicts of interest that arise in target-date funds and other 401k plan features. Source: Employee Benefit News (free registration may be required), February 2010. Click on headline to read full article.

Fidelity Reports Average 401k Balance Increases 28 Percent in 2009 - Summary: Fidelity Investments released 401k highlights from the fourth quarter of 2009 as well as for the full year that showed significantly higher balances with many participants recouping much of their losses from 2008. Source: Fidelity, February 2010. Click on headline to read full article.

IRS Compliance Initiative Focuses on 401k Plans - Summary: Starting in March, a random sample of 401k plan sponsors will receive IRS questionnaires as part of a new initiative to gauge the health of these plans. Source: Mercer, February 2010. Click on headline to read full article.

IRS Rules on Variable Annuity Issued to and Distributed from DC Plans - Summary: Issues addressed include required minimum distribution requirements, election of payments in the form of a life annuity, and annuity payments under a qualified joint and survivor annuity. Source: CCH, February 2010. Click on headline to read full article.

Six Ways Employers Will Change 401ks in 2010 - Summary: Employers plan to get more involved in their 401k plans in 2010. The trend of employers automatically signing their workers up for retirement accounts is expected to continue this year. Many companies will also attempt to steer their employees into more appropriate investments, according to a new survey by Hewitt Associates. Source: U.S. News & World Report, February 2010. Click on headline to read full article.

The Keys to a Secure Retirement - Summary: What has the greatest impact on your retirement readiness? Despite all the attention paid lately to fee-gouging by 401k providers, fees have a small effect on how much money most workers will have in retirement. Source: Forbes, February 2010. Click on headline to read full article.

Sponsors Should Start Getting Ready Now For New Form 5500 - Summary: There is a lot of information that plan sponsors have to gather, and they need to make sure they understand all the potential sources of information coming to them. Folks should not underestimate the potential amount of time they will need to devote to this, and the potential headaches it will create. Source: Plansponsor.com (free registration may be required), February 2010. Click on headline to read full article.

2010 Compliance Calendar - Summary: A 2010 compliance calendar created for those plans with a 12/31 plan-year end. Source: Plansponsor.com (free registration may be required), February 2010. Click on headline to read full article.

DOL Posts Six EFAST2 User Guides - Summary: The Department of Labor has posted on its website six EFAST2 user guides to assist with electronically filing Form 5500 for 2009 and later plan years. Source: Plansponsor.com (free registration may be required), February 2010. Click on headline to read full article.

2010 403(b) Plan Buyer's Guide - Summary: Since their 2007 passage, the new Internal Revenue Service regulations have created a tidal wave of change as 403(b) plan sponsors, many of which traditionally have been required to play a very limited role in plan administration oversight, have begun to address ways in which to simplify plan administration, control costs, and improve their plans for participants. Add to those shifts the aftereffects of last year's market downturn, and even sponsors of actively engaged and well-governed 403(b) plans have been forced to reconsider their current vendor configurations. Source: Plansponsor.com (free registration may be required), February 2010. Click on headline to read full article.

COMMENTARY: Recovery in Target-Date Funds? - Summary: The author suggests that "the evidence clearly supports our contention that target date fund managers should stick to their core mandate, prudently managing participant assets during the accumulation phase, and give up the unsupportable claim that they must manage to participant death." Source: Ontargetindex.com , February 2010. Click on headline to read full article.

Ten ERISA Insights for Employers - Summary: A recent ERISA litigation conference that featured in-house counsel, ERISA litigators and federal judges yielded important insights on how employers can protect themselves in this technical—and potentially costly—area of employment law. Here are the top 10 insights from one of the conference's organizers. Source: Workforce.com (free registration may be required), February 2010. Click on headline to read full article.

Washington, D.C. Update: The Feds Have a Full Agenda - Summary: The purpose of this article is to bring you up to date concerning regulatory and legislative developments in Washington, D.C. Source: Reish & Reicher, February 2010. Click on headline to read full article.

DOL Finalizes Participant Contribution Timing Safe Harbor - Summary: The DOL has published final regulations providing a safe harbor rule for the deposit of participant contributions and loan repayments to small plans that are subject to ERISA. Small plans are plans with fewer than 100 participants as of the first day of the plan year. No safe harbor is provided for larger plans. Source: Prudential , February 2010. Click on headline to read full article.

DOL Probes Plan Administrator for ERISA Violations - Summary: The Labor Department is investigating Geller Group LLC for failing to disclose alleged ties to an accounting firm it recommended as an auditor, according to former employees and others close to the investigation. Source: Investmentnews.com (free registration may be required), February 2010. Click on headline to read full article.

401k Fiduciary Risk Management - Summary: ERISA mandates that 401k fiduciaries run their plan in a prudent manner. An important component of being prudent means acquiring knowledge and then learning how to apply it in a manner that is appropriate for a given set of circumstances. Prudence also requires ongoing learning and reevaluating what was done before. Source: Investment Horizons , February 2010. Click on headline to read full article.

Survey Reveals Most Companies Planning to Restore 401k Match in 2010 - Summary: Many U.S. employers are increasingly losing confidence in their workers' ability to save for retirement and, as a result, plan to step up their efforts this year to help workers maximize their 401k savings, according to a new survey by Hewitt Associates. Source: 401khelpcenter.com, February 2010. Click on headline to read full article.

401k Fee Litigation Report February 2010 - Summary: The focus of these lawsuits against the plan sponsors has evolved over time to include broader challenges to, among other things, the plan sponsors' selection of actively managed mutual funds as plan investment options. Source: Groom Law Group, February 2010. Click on headline to read full article.

DB Plans Outperform DC Plans - Summary: Defined benefit plans fared slightly better than defined contribution plans as the economy began its decline two years ago, underscoring the importance of rebalancing 401k accounts. Source: Employee Benefit News (free registration may be required), February 2010. Click on headline to read full article.

EPCRS Issues Arising from 403(b) Disqualification - Summary: pointing out the absurdity of disqualifying an entire 403(b) plan since the employer suffers little direct tax sanction, and the burden of the employer's errors are borne by the employees. There is no "stick" to the "carrot and stick" combination that makes 401k plans work. Source: Business of Benefits Blog, February 2010. Click on headline to read full article.

403(b) Arrangements - Title I Exemption - Summary: ASPPA and NTSAA filed comments with the DOL requesting clarification of the application of the exemption from ERISA coverage for certain 403(b) arrangements using an “open architecture" investment platform. Source: ASPPA , February 2010. Click on headline to read full article.

Real Facts About Target-Date Funds - Summary: The ICI has misrepresented many of the basic facts about target-date funds and painted an overly rosy picture of the target date fund marketplace. This paper intends to set the facts straight. Source: Brightscope.com , February 2010. Click on headline to read full article.

COMMENTARY: Obama's Automatic IRA, Annuity Schemes Would be a Disaster - Summary: Promoting annuities presumes that Americans have accumulated enough to retire and they simply need their adequate savings to last a lifetime. Source: Retirement Solutions, February 2010. Click on headline to read full article.

IRS to Mail 401k Compliance Questionnaires - Summary: New York accounting firm Eisner LLP has issued a warning that the Internal Revenue Service will begin sending questionnaires to 401k sponsors to gather information about their level of compliance with applicable tax rules. Source: Plansponsor.com (free registration may be required), February 2010. Click on headline to read full article.

The Impact of Automatic Enrollment on 401k Match Rates - Summary: Automatic enrollment in employer retirement savings plans has received considerable attention recently since behavioral studies show that workers are more likely to participate in their employer's plan if automatically enrolled. And increased participation means more workers likely will retire with some pension savings. However, a recent study raised the question of how employers will pay for these additional compensation costs. Source: Urban Institute , February 2010. Click on headline to read full article.

403(b) Plans and ERISA Audit Requirements - Summary: This article is the first in a series covering issues facing 403(b) plan sponsors. This one deals with ERISA audits. Source: ERISAdiagnostics.com , February 2010. Click on headline to read full article.

Tough Times Are No Excuse for ERISA Shortcuts - Summary: Business owners and leaders who are facing financial challenges should consider a mounting series of recent court orders and federal prosecutions as strong reminders of the personal risk they may face for mismanaging employee benefit programs governed by ERISA. Source: Employee Benefit News (free registration may be required), February 2010. Click on headline to read full article.

Brand Name Consultant vs. Independent Advisor - Summary: There is a legitimate question in the minds of many as to whom they should be working with to assist in the management of their retirement program. In order to address this concern you must first understand your responsibility/options, and then understand the industry. Source: 401khelpcenter.com, February 2010. Click on headline to read full article.

Some Considerations When Reinstating Your 401k Match - Summary: As companies begin to evaluate their programs to reinstate the match, there are several key areas that employers should pay particular attention to. Source: 401khelpcenter.com, February 2010. Click on headline to read full article.

What Does W-2 Compensation Really Mean? - Summary: The most popular base definition of compensation for retirement plans is the “W-2" definition. However, many ask exactly what that definition covers, and which box of Form W-2 it reflects. Here is an answer. Source: SunGard/Relius, February 2010. Click on headline to read full article.

IRS Employee Plans News - Special Edition - Summary: This Special Edition contains the following articles: Cycle D Submission Period Ends on February 1, 2010, New Address for Determination Letter Applications, April 30 Deadline for DC Pre-Approved Plans, Free Phone Forum on Funding-Based Benefit Restrictions - January 26, 2010 and DOL Corner. Source: IRS , February 2010. Click on headline to read full article.

Five Reasons Why a 401k Plan Fiduciary Should Reconsider Using ETFs - Summary: Sometimes something that appears too good to be true really is. Professionals have long known the potential pitfalls of ETFs. Only recently have these facts become more widely known. Source: Fiduciary News, February 2010. Click on headline to read full article.

DOL Requests Information Regarding Annuities in Retirement Plans - Summary: The Departments of Labor and the Treasury announced the publication of a request for information soliciting public comments to assist the agencies in determining what steps to take to enhance retirement security for workers in employer-sponsored retirement plans through lifetime annuities or other arrangements that provide a stream of income after retiring. Source: U.S. Department of Labor, February 2010. Click on headline to read full article.

The New Economic Reality and the Workplace Retirement Plan - Summary: The economic crisis of 2008-2009 has created a retirement crisis in America. More than half of American workers say they are behind in saving for retirement and two-thirds of near-retirees say they'll have to postpone retirement. This study looks at how Americans are reconsidering the road ahead. Source: Prudential Retirement , February 2010. Click on headline to read full article.

Hardship Distributions: Lost Retirement Savings or Safety Valve for Employees? - Summary: Hardship distribution provisions in 401k plans used to be one of those matters on which plan sponsors didn't spend a whole lot of time. But because of the economy, that's not the case anymore. As a result, two points of view about hardship distributions have evolved. Source: Employee Benefit News (free registration may be required), February 2010. Click on headline to read full article.

Why Did Some Employers Suspend Their 401k Match? - Summary: At many companies, the employer 401k match became a casualty of the financial collapse and ensuing recession. This research attempts to explain why some firms suspended their match while others did not. Source: Center for Retirement Research at Boston College , February 2010. Click on headline to read full article.

The Universal Availability Requirement for 403(b) Plans - Summary: Unlike 401k's, 403(b) plans are not required to pass any mathematical test for employee deferrals; rather they are required to make the right to defer universally available. What Is Universal Availability? Source: Benefit Consultants Group , February 2010. Click on headline to read full article.

ASPPA Urges DOL to Modify EFAST2 System - Summary: ASPPA supports the transition to an electronic filing system for Form 5500. But ASPPA urges the DOL to provide a practitioner-friendly alternative to the electronic signing ceremony that will allow practitioners to input signer credentials and to transmit Form 5500 filings on behalf of their clients after receiving authorization from the signer. Source: ASPPA , February 2010. Click on headline to read full article.

DOL Calls for Public Comment About Annuities - Summary: As expected, the Obama Administration has issued a request for information to gather public comment about whether and how the government should promote lifetime income products in retirement plans. Source: Planadviser.com, February 2010. Click on headline to read full article.

Fiduciary and Audit Requirements Still Hazy for 403(b) Sponsors - Summary: Although the new regulations governing 403(b) plans are already in effect, many plan sponsors admit to not fully understanding certain compliance requirements. Source: Plansponsor.com (free registration may be required), February 2010. Click on headline to read full article.

401ks for Solo Businesses - Summary: One-person companies can have the same type of retirement plan common at large corporate employers. And Roth 401ks are an option, too. Source: Wall Street Journal, February 2010. Click on headline to read full article.

DOL Announces Appointments to 2010 ERISA Advisory Council - Summary: Secretary of Labor Hilda L. Solis announced the appointment of five new members and new leadership to the 2010 Advisory Council on Employee Welfare and Pension Benefit Plans, also known as the ERISA Advisory Council. Source: US Department of Labor, February 2010. Click on headline to read full article.

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