Who Prefers Annuities? Observations About Retirement Decisions - Summary: Many pension experts believe that life annuities are the best way for retirees to ensure that they don't run out of money. But most people do not choose annuities, and experts are wondering why. Located at: Watson Wyatt Worldwide, April 2008. Click on headline for full article.

In-Service Distributions - Summary: In-service withdrawals are those taken prior to normal retirement age. This is a Q&A on some of the more common issues. Located at: McKay Hochman, April 2008. Click on headline for full article.

COMMENTARY: Muddying the DC Waters: A Case for Simplification - Summary: The more pernicious result will be overreaction on the part of regulators that will drive employers away from voluntarily offering benefit plans at all. Located at: Benefits Biz Blog, April 2008. Click on headline for full article.

DOL Issues Technical Corrections to QDIA Regulation - Summary: The technical corrections affect three areas of the final regulation on QDIAs. These include changes clarifying the preamble example on "round-trip restrictions," expanding the scope of who can manage a QDIA to include a committee that is a named fiduciary of the plan, and correcting the "grandfather" relief for stable value funds. Located at: U.S. Department of Labor , April 2008. Click on headline for full article.

DOL Field Assistance Bulletin No. 2008-03 - Summary: Since publication of the QDIA regulation, a number of issues have been raised concerning the scope and meaning of various provisions of the QDIA regulation. This Bulletin is intended to supplement the QDIA regulation by providing guidance, in a question and answer format, on a number of the most frequently asked questions. Located at: U.S. Department of Labor, April 2008. Click on headline for full article.

ERISA Lawyers Likely to Seek More Fiduciary Breach Clarification - Summary: In the months after the U.S. Supreme Court's ruling sanctioning fiduciary breach lawsuits by individual participants, lawyers are likely to turn their attention to defining the type of allowable recoverable losses and settling the issue of what are considered a participant's administrative remedies. Located at: Plansponsor.com (free registration may be required), April 2008. Click on headline for full article.

Reliant Wins 2nd Stock Drop Case Ruling - Summary: A federal judge was correct in dismissing a 401k participant's company stock suit because the plaintiff had not put on a strong enough case that a Houston energy firm had violated its fiduciary duties in handling the company stock fund, an appellate court has ruled. Located at: Plansponsor.com (free registration may be required), April 2008. Click on headline for full article.

Trust: Missing Element in Retirement Plans - Summary: Employees who don't trust 401k's, 403b's, or their employer aren't likely to take full advantage of the plan, even with automatic enrollment. Located at: Employee Benefit News (free registration may be required), April 2008. Click on headline for full article.

Wal-Mart Suit Hits 401k Fees - Summary: Lawsuit argues $9.5 billion plan used overpriced funds with under whelming returns at employees' expense. If any executives at large corporations think lawsuits over 401k fees are going somehow to quietly disappear anytime soon, think again. Located at: Financialweek.com (free registration may be required), April 2008. Click on headline for full article.

More Companies Offer Roth 401ks - Summary: After an initially cool reception, more corporations are beginning to offer employees the option of saving for their retirement in a Roth 401k plan. A large number of companies are still turned off by the relatively new retirement plan option, however, fearing that adding a Roth 401k feature to their benefits platform will only complicate matters for both employees and employer. Located at: Financialweek.com (free registration may be required), April 2008. Click on headline for full article.

401k Plans Are Being Retooled to Function Like a Pension Plan - Summary: The 401k plan is getting a make over, and for the 76 million Baby Boomers just starting to wind down their careers, the change couldn't come at a better time. Located at: Wall Street Journal Online, April 2008. Click on headline for full article.

401k Loans = Retirement Insecurity - Summary: The option of borrowing against a 401k is attractive; however, potential borrowers should be wary. Even in extreme situations, it is best for workers to seek other sources of capital before tapping their 401k accounts. Located at: National Center for Policy Analysis, April 2008. Click on headline for full article.

Plan Sponsors Paying for Adviser Services Directly - Summary: The majority of retirement plan expenses are paid by the plan sponsor, but many plan sponsors do not review the fees paid to their adviser, a recent survey said. Located at: Planadviser.com, April 2008. Click on headline for full article.

Execs Profit by Querying 401k Costs, Plans Can Save Millions - Summary: A growing number of 401k plan executives are demanding to know how much in excess revenue is generated by their plans and how they can get their hands on that money to cut costs and enhance services to participants. Located at: Workforce.com (free registration may be required), April 2008. Click on headline for full article.

Participant Reaction and The Performance of Funds Offered by 401k Plans - Summary: This is the first study to examine both how well plan administrators select funds and how participants react to plan administrator decisions. They found that on average administrators select funds that outperform randomly selected funds of the same type. When administrators change offerings, they choose funds that did well in the past, but after the change deleted funds do better than added funds. Located at: Reish Luftman Reicher & Cohen , April 2008. Click on headline for full article.

DC Consultants Adjust Offerings to Address New Trends - Summary: The defined-contribution (DC) plan consulting business is changing to adjust to new plan trends by, among other things, offering custom target-date funds and adding inflation-protection investment vehicles to fund offerings. Located at: Planadviser.com, April 2008. Click on headline for full article.

COMMENTARY: Are we Professionals Ruining Defined Contribution Plans? - Summary: This commentator writes, "The fact is that most 401k plan participants neither want to nor are trained to handle their own investments. Sponsors were led to believe their own risk was lessened by transferring investment responsibility to employees. Let's face the fact that the opposite is true." Located at: Pension and Benefits Blog, April 2008. Click on headline for full article.

COMMENTARY: A Higher Standard - Summary: The author writes, "Rather than seeing the responsibilities of the fiduciary as just another burden, another layer of work, you should see being a fiduciary as a positive step." Located at: Financial Advisor, April 2008. Click on headline for full article.

DOL Working Hard to Ferret Out Fiduciary Breaches - Summary: It appears that the Atlanta regional office of the DOL is more active about looking for fiduciary breaches by plan sponsors than other parts of the country. Nonetheless, it is quite concerning, and plan sponsors and service providers everywhere should take notice. Located at: Ilene H. Ferenczy, LLC, April 2008. Click on headline for full article.

ASPPA Comment Letter to IRS on EPCRS - Summary: On April 25, 2008, ASPPA submitted a comment letter to the IRS and Treasury discussing current methods available to plan sponsors through EPCRS to retroactively correct certain document errors, and providing additional examples to assist plan sponsor and practitioners. Located at: ASPPA , April 2008. Click on headline for full article.

IRS Updates 2007-2008 Priority Guidance Plan - Summary: The Department of the Treasury and the IRS have updated their 2007-2008 Priority Guidance Plan (for the period July 1, 2007 through June 30, 2008), which was initially released in August 2007. Significant guidance on a variety of benefits issues can be expected this year. Located at: Employee Benefits Institute of America, April 2008. Click on headline for full article.

Automatic Enrollment Leads 60% to Use Professionally Managed Option - Summary: Financial Engines issued data showing that when plan sponsors automatically enrolled existing retirement plan participants into a managed account program, an average of 60 percent stayed with the program. Located at: 401khelpcenter.com, April 2008. Click on headline for full article.

401k Loans: Deal or No Deal? - Summary: Conventional wisdom is that 401k loans are just a part of any well-rounded plan, but unfettered access to 401k accounts is counter to the plans' purpose of providing a way for participants to save successfully for retirement. Located at: TRI-AD , April 2008. Click on headline for full article.

Adjusting Retirement Goals and Saving Behavior: The Role of Financial Education - Summary: Given the low level of saving by many households, the need for enhanced financial education to improve the level of financial literacy is an important policy issue. Employer-sponsored education programs can play a major role in disseminating specific information in order to increase the knowledge related to retirement planning. Located at: TIAA-CREF Institute , April 2008. Click on headline for full article.

Retirement Plans Industry Outlook: Part II - Summary: Retirement plan providers, TPAs, retirement plan specialists, generalists and B-Ds are all facing different scenarios. Individual providers, advisor practices and retirement plans could continue to grow. Individual plan participants will also continue to benefit, but overall employer sponsored plan asset "growth" now appears to be limited. Located at: Center for Due Diligence (Word Document), April 2008. Click on headline for full article.

VIDEO: Excerpts from Hearing on HR 3185 - Summary: Chairman Miller and financial industry insiders discuss the problems caused by a lack of transparency in 401k fees. Located at: YouTube, April 2008. Click on headline for full article.

Researchers Say Post-Retirement Spending Drop a Myth - Summary: A newly released research study casts doubt on the traditional notion that calculations of a person's retirement nest egg should take into account a post-retirement spending drop off. Located at: Plansponsor.com (free registration may be required), April 2008. Click on headline for full article.

Participant Equities Exodus Continues in March - Summary: Participants moved assets from equities to fixed-income investments during 80% of the trading days in March, according to the Hewitt 401k Index. Located at: Plansponsor.com (free registration may be required), April 2008. Click on headline for full article.

Plan Participants Want Help, but Won't Pay, Study Finds - Summary: The analysis, by Spectrem Group, a Chicago-based research and consulting firm, showed that plan participants are interested in advice, but don't want to pay for it. Close to half of plan participants still turn to friends and family for advice about their retirement plan assets. Located at: InvestmentNews (free registration may be required), April 2008. Click on headline for full article.

A Road Map to Your 401k Fees - Summary: Retirement plan expenses can whittle away at the money in your long-term savings accounts. But how do you tell what your 401k fees really are? Located at: Washington Post (free registration may be required), April 2008. Click on headline for full article.

ERISA Section 404(c) Meets "The Real World" - Summary: Who is responsible for a 401k plan participant's investment losses? Some courts agree with the DOL that the selection of a plan investment is a fiduciary function and, as such, lies outside ERISA Section 404(c)s protection. Other courts take a totality of the circumstances approach and indicate Section 404(c), under the right set of facts, may protect a fiduciary from liability when a 401k plan investment goes bad. Located at: Jones Day , April 2008. Click on headline for full article.

ERISA 401k Suit: Braden vs. Wal-Mart - Summary: A class action lawsuit filed in late March alleges that Wal-Mart, the giant discount retailer, violated mutual fund ERISA statutes and cost its 401k employee plan holders and investors $60 million in unnecessary expenditures by purchasing expensive mutual funds, when cheaper alternatives were available. Located at: Lawyersandsettlements.com, April 2008. Click on headline for full article.

COMMENTARY: Does Employer Stock Even Belong In Retirement Plans? - Summary: Should there even be employer securities in a 401k plan or other retirement vehicle? That's the million dollar question that cases like those arising out of the Bear Stearns collapse raise. Located at: Boston ERISA Law Blog, April 2008. Click on headline for full article.

House 401k Fee Disclosure May Not Get Beyond Floor Vote - Summary: Unlike its predecessor, the bill does not mandate that plans include at least one low-cost index fund. But an amendment adopted by the committee would make liability protection for plans contingent upon their offering an index fund. Located at: Workforce.com (free registration may be required), April 2008. Click on headline for full article.

Fiduciary Responsibility for the Collection of Delinquent Plan Contributions - Summary: The DOL recently issued guidance in response to the prevalence of trust agreements that purport to relieve financial institutions serving as plan trustees of any responsibility to monitor and collect delinquent employer and employee contributions. Located at: White & Case LLP, April 2008. Click on headline for full article.

Large 401k Sponsors Want Expert Advisers - Summary: A new Spectrem Group survey of large 401k plan sponsors found the sponsors are looking for advisers expert in a particular service and will bring on more than one if they need to. Located at: Planadviser.com, April 2008. Click on headline for full article.

How Much Have Workers Saved for Retirement? - Summary: How many American workers have saved for retirement? How much have they saved at all? How do savings patterns change with age? How do education and income affect retirement savings? Located at: Employee Benefit Research Institute , April 2008. Click on headline for full article.

House Committee Would Require Greater 401k Disclosure - Summary: The bill that survived the Committee markup was an amended version of Chairman Miller's original 401k Fair Disclosure for Retirement Security Act (H.R.3185), and would, among other things, require disclosures from plan service providers to plan administrators and from administrators to participants. Located at: Benefits Biz Blog, April 2008. Click on headline for full article.

SPARK Institute Raises Concerns Over Revised Fee Act - Summary: STARK says they "strongly oppose all provisions that require disclosure to be made through a 'one size fits all' form, in pre-determined categories, as a percentage of assets regardless of the fee structure, or that obligates a bundled provider to aggregate and present information from third parties in a single document." Located at: Benefitslink.com, April 2008. Click on headline for full article.

Target-Date Funds: Four Key Considerations Plan Sponsors Should Know - Summary: In this 20-minute video, Vanguard principals John Ameriks, Ph.D., and Steve Utkus discuss four key considerations for sponsors as they determine the options for their participants. Located at: Vanguard, April 2008. Click on headline for full article.

Hardship Withdrawals and the Mortgage Crisis - Summary: Hardship withdrawals from Vanguard DC plans rose in 2006 and 2007, although the absolute level of withdrawals is still quite low. The increase may be correlated with either the emerging home mortgage crisis or broader economic stress among financially vulnerable plan participants. Located at: Vanguard Center of Retirement Research , April 2008. Click on headline for full article.

Overview of Internal Revenue Service Notice 2008-30 - Summary: The IRS has provided guidance on certain distribution related provisions of PPA that are effective in 2008. This Summary highlights the distribution provisions affecting DC plans. Located at: Transamerica Center for Retirement Studies , April 2008. Click on headline for full article.

DOL Letter on Late Deposit of Elective Deferrals - Summary: Recently, the DOL has been automatically generating letters to plan sponsors who answer line 4a (Schedule H or I) with a "yes." Line 4a asks if the plan sponsor failed to transmit elective deferrals to the plan within the time period described in the plan asset regulations. Located at: Sungard/Relius, April 2008. Click on headline for full article.

COMMENTARY: Plan Fees - Summary: While there will be much gnashing of teeth at the potential 401k fee disclosure pains by the investment and plan community, will participants perceive this as something beneficial and worth all the effort? Located at: Pension and Benefit Blog, April 2008. Click on headline for full article.

DOL Hears 401k Providers on Fee-Disclosure Regs - Summary: The DOL is listening to suggestions from service providers, companies that manage 401k investments and companies that sponsor the plans. Service providers to 401k plans should not be required to be fiduciaries of the plans, the Labor Department is being told. Located at: InvestmentNews (free registration may be required), April 2008. Click on headline for full article.

QDIAs Pose More Questions Than Answers to Employers - Summary: Employers genuinely are confused about what to do regarding qualified default investment alternatives, and brokers confirm they have good reason to be baffled. Located at: Employee Benefit News (free registration may be required), April 2008. Click on headline for full article.

PPA Ups Ante on Educating Workers About 401k Assets in Company Stock - Summary: Some employers are taking a hard look at whether to offer company stock as a 401k investment option. While removing company stock as an investment option would be a very drastic and aggressive move for employers, the Pension Protection Act of 2006 requires plan administrators to inform participants of their new right to sell company stock in their accounts and reinvest the proceeds into other investments. Located at: Employee Benefit News (free registration may be required), April 2008. Click on headline for full article.

IRS Announces Hearing on Automatic Contribution Arrangements - Summary: The IRS will hold a public hearing on May 19, 2008 on its proposed regulations relating to automatic contribution arrangements under 401k plans. Located at: CCH, April 2008. Click on headline for full article.

Myths and Facts Regarding 401k Plan Fees - Summary: The American Benefits Council has indicated strong support for efforts to improve fee disclosure, but, in their words, "in order to do so in a productive way it is important to distinguish the myths and facts about 401k plan fees." Located at: American Benefits Council , April 2008. Click on headline for full article.

A Man Who Was ERISA - Summary: For nearly 34 years, we've had ERISA. And for virtually all of that time, the Department of Labor has had Morton Klevan -- the sagacious lawyer who has interpreted the law's sometimes ambiguous provisions. Located at: Workforce.com (free registration may be required), April 2008. Click on headline for full article.

Global Equity Gaining Favor as New 401k Option - Summary: Defined contribution plans increasingly are turning to global equity funds as an investment option, while a relative handful are starting to adopt enhanced indexed equity options. Located at: PIonline.com (free registration may be required), April 2008. Click on headline for full article.

Labor Department Hears 401k Providers on Fee-Disclosure - Summary: Congressional action on legislation to make technical corrections to the Pension Protection Act of 2006 is likely to happen soon, according to Brian Graff, executive director of ASPPA. Graff also predicted that the House would pass a 401k fee disclosure bill in this session. Located at: InvestmentNews (free registration may be required), April 2008. Click on headline for full article.

Legislative Action Seen on PPA Technical Corrections, 401k Plan Fees - Summary: Congressional action on legislation to make technical corrections to the Pension Protection Act of 2006 is likely to happen soon, according to Brian Graff, executive director of ASPPA. Graff also predicted that the House would pass a 401k fee disclosure bill in this session. Located at: CCH, April 2008. Click on headline for full article.

Fewer Employees Convinced They Can Retire Comfortably - Summary: The percentage of workers who said they were very confident about having enough money to retire comfortably dropped to 18 percent this year from 27 percent in 2007. Located at: Workforce.com, April 2008. Click on headline for full article.

House Labor Committee to Vote on 401k Fee Disclosure Bill - Summary: The House Education and Labor Committee has scheduled a vote on the "401k Fair Disclosure for Retirement Security Act" (H.R. 3185), legislation to ensure that American workers have clear and complete information about fees. Located at: 401khelpcenter.com, April 2008. Click on headline for full article.

Who is Responsible for Collecting Delinquent Contributions? - Summary: The DOL has issued Field Assistance Bulletin 2008-01 in which it explained the DOLs position regarding the fiduciary responsibility for the collection of delinquent contributions. Located at: Sungard/Relius, April 2008. Click on headline for full article.

LaRue v. DeWolff: How it Affects You and What You Should Do - Summary: Numerous newsletters and articles have commented on the Court's holding. The goal of this bulletin is to share thoughts on what the decision means for plan sponsors and fiduciaries and offers some recommendations for plan sponsors. Located at: Reish Luftman Reicher & Cohen, April 2008. Click on headline for full article.

Best Practices in Employee Campaigns - Summary: A thoughtfully designed and executed communication program can go a long way toward engaging employees and motivating them to action. Learn the most important techniques and tools you can use to maximize the action rate of your communication. Located at: MassMutual , April 2008. Click on headline for full article.

DC Plan Assets Exceeded $10 Trillion Mark in '07 - Summary: Despite a slow economy, defined contribution plan assets surpassed the $10 trillion mark in 2007, an 8.7% increase from last year, reports the Society of Professional Asset-Managers and Recordkeepers. Located at: Employee Benefit News (free registration may be required), April 2008. Click on headline for full article.

DOL Advisory Opinion 2008-04A - Summary: Whether proposed arrangements by a U.S. bank for maintaining the indicia of ownership of "plan assets" held by foreign pooled investment funds would be in compliance with the requirements of ERISA section 404(b). Located at: U.S. Department of Labor, April 2008. Click on headline for full article.

Practitioner's Forum Discussion: LaRue v. DeWolff - Summary: This is a transcript of an informal discussion of employee benefit practitioners held in Washington, DC, on February 20, 2008. The topic involved the Supreme Court's decision in LaRue that participants can sue plan fiduciaries for losses to their individual accounts under ERISA §502(a)(2). Located at: BNAtax.com, April 2008. Click on headline for full article.

IRS Announces Opening of Determination Letter Program for Pre-Approved DC Plans - Summary: The IRS has advanced its cyclical determination letter program in Announcement 2008-23 by stating that it expects to begin issuing opinion and advisory letters for pre-approved defined contribution plans on March 31, 2008. Located at: BNAtax.com, April 2008. Click on headline for full article.

COMMENTARY: DOL Weighs in on Fee Disclosure - Summary: With all the recent attention to fee disclosure regulations and legislation, it may have been tempting to forget about all those law suits currently pending against plan sponsors and service providers. One exception is Hecker v. John Deere. Located at: Benefits Biz Blog, April 2008. Click on headline for full article.

IRS Answers Questions About PPA Distributions - Summary: The IRS answers questions about certain distribution-related provisions of the Pension Protection Act of 2006 (PPA) that took effect in 2008. Located at: Watson Wyatt Worldwide, April 2008. Click on headline for full article.

The Best New Features of a Rich 401k - Summary: Over the past year or two, a combo of new government regulations and a chaotic stock market - not to mention the continued slashing of traditional pensions - has spurred many companies to revamp their 401k plans in ways that can pay off big-time. Located at: CNN.com, April 2008. Click on headline for full article.

DOL Unveils Video to Help Small Employers Select Retirement Plan - Summary: The U.S. Department of Labor released a new online video to help small employers and accountants understand the various options for providing a retirement program for their employees. Located at: U.S. Department of Labor, April 2008. Click on headline for full article.

The High Cost of 401k Fees: How Much Are You Paying? - Summary: A recent AARP study found that more than 80% of 401k plan participants were unaware of how much they were paying in fees associated with their company's retirement savings plan. And what you don't know, you can't change. Located at: Kiplinger, April 2008. Click on headline for full article.

Workers Show Record Drop in Retirement Confidence - Summary: Reflecting the growing concern over health care costs and economic issues, American workers' confidence in being able to afford a comfortable retirement decreased over the past year by a rate unmatched in the 18 years of the Retirement Confidence Survey. Located at: 401khelpcenter.com, April 2008. Click on headline for full article.

Bad Press May Mean Better Participants - Summary: As the average American gets more sophisticated about their retirement prospects, more media attention will be devoted to the subject. As media scrutiny increases so too will investor attention, creating a circular system that will drive some employers to reevaluate their external retirement help. Located at: Employee Benefit News (free registration may be required), April 2008. Click on headline for full article.

Target-Date Funds Gain Participants and Providers - Summary: More employers with 401k plans are mapping their workers into target-date funds. As a result, target-date fund assets have jumped from about $15 billion in 2002 to about $183 billion as of December 2007. Located at: Employee Benefit News (free registration may be required), April 2008. Click on headline for full article.

MetLife Study of Employee Benefits Trends - Summary: The 6th annual MetLife Study of Employee Benefits Trends examines the attitudes of an increasingly diverse workforce toward financial and benefits-related issues. The Study also captures the benefits practices and perspectives of both small and large companies across a wide array of industries. Located at: MetLife , April 2008. Click on headline for full article.

COMMENTARY: Corporate Sponsors Agree: 401k Plan Results Don't Matter - Summary: "Results don't matter? You've got to be joking! That's just dead wrong. You will be judged by your results. If you sit idly by as the participants in your 401k plan consistently fail to achieve any semblance of retirement security, you will be challenged, regardless of how many highly compensated advisers you have consulted in connection with your process." Located at: Benchmark Financial, April 2008. Click on headline for full article.

The Great 401k Debate - Summary: Nearly two months after the Supreme Court lifted a ban that kept Maryland employees from suing their 401k plan administrators, lawyers here are still divided over the ultimate impact of the case. Located at: Daily Record, April 2008. Click on headline for full article.

The Influence of Time Diversification on Horizon-Based Asset Allocations - Summary: Academic opinion is divided over the existence of time diversification—the premise that investments in stocks are less risky over longer periods. This new Vanguard white paper examines the empirical research on this subject. Located at: Vanguard Investment Counseling & Research , April 2008. Click on headline for full article.

U.S. Legislative Tracking Chart — Retirement - Summary: This chart summarize selected federal legislation that would affect employer benefit programs. The bills included on the charts are based on judgments regarding the prominence of the issue, the likelihood of enactment, and the influence of the sponsors. Located at: Towers Perrin , April 2008. Click on headline for full article.

Changes to Distribution Rules for 2008 - Summary: Reviews distribution-related provisions of the Pension Protection Act of 2006 that are effective in 2008, including rollovers from eligible retirement plans to Roth IRAs, additional survivor annuity options, and interest rate assumptions for lump sum distributions. Also provides guidance regarding plan amendments for certain gap-period earnings. Located at: McKay Hochman, April 2008. Click on headline for full article.

Trends and Experience in 401k Plans 2007 - Summary: The 2007 Trends and Experience in 401k Plans survey results reveal emerging trends in 401k plan design and administration. Located at: Hewitt Associates, April 2008. Click on headline for full article.

Advice Efforts by Providers Go Unused - Summary: Although retirement plan providers supply investment education materials to 56% of participants surveyed by Spectrem Group, only 12% said they refer to these materials on a regular basis and 22% never use them. Located at: Plansponsor.com (free registration may be required), April 2008. Click on headline for full article.

Ten Year Doubling in Retirement Assets - Summary: Despite difficult market conditions, assets that are held in U.S. retirement plans have nearly doubled in value since 1997, according to a study conducted by Watson Wyatt Worldwide. Located at: Financial-planning.com, April 2008. Click on headline for full article.

Comments on IRS Regs for Employer Stock Diversification - Summary: American Benefits Council comments on the IRSs proposed regulation on diversification requirements for certain defined contribution plans. Located at: American Benefits Council , April 2008. Click on headline for full article.

COMMENTARY: The Ideal Advisor to Retirement Plan Fiduciaries - Summary: The author says, "A number of readers of this column have, over the years, asked me how I would describe the ideal investment advisor to fiduciaries of retirement plans. This month's column is an extended explanation of what I tell them." Located at: Morningstar.com, April 2008. Click on headline for full article.

How to Launch Your Company's 401k Plan - Summary: This feature contains a step-by-step guide to picking a plan, a primer on the fees you can expect to pay, questions to ask a prospective investment adviser, and resources for further inquiry. Located at: INC Magazine, April 2008. Click on headline for full article.

A 401k Tax Break That's Often No Break - Summary: Withdrawing company stock from a 401k to take advantage of a tax break called net unrealized appreciation sounds like a no-lose proposition, and most advisers tell their eligible clients to go for it. But there's just one big problem: When you run the numbers, this maneuver often doesn't pay off. Located at: AICPA, April 2008. Click on headline for full article.

2008 Treasury & Risk Retirement Survey - Summary: With pressures mounting on retirement plans from a growing population of old people and sweeping changes in accounting rules, finance executives in the 2008 Treasury & Risk Retirement Survey seem ready to consider more substantial overhauls to institutions, such as the 401k. Located at: Treasury & Risk Management , April 2008. Click on headline for full article.

Debt Impeding Retirement Savings - Summary: A new survey found that 43% of non-retirees said debt affects their ability to save for a comfortable retirement "a great deal," while 32% of non-retirees said debt forced them to cut back their retirement savings. Located at: Planadviser.com, April 2008. Click on headline for full article.

COMMENTARY: Connecticut Small Business 401k/Retirement Plan - Summary: The proposed State of Connecticut defined contribution plan could provide a meaningfully superior alternative in the small plan market. It would offer both a real competitive advantage to small businesses adopters in Connecticut. Located at: Fiduciary Investor Blog, April 2008. Click on headline for full article.

The 401k Loan Danger - Summary: The credit crunch has come home to roost in many unlikely places, from the student-loan market to the municipal-bond arena. Here's another improbable victim: your human resources department. Located at: CFO.com, April 2008. Click on headline for full article.

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