403(b) Communication Takes on New Role - Summary: Retirement plan advisers have an opportunity to help 403(b) plan sponsors reach out to participants in a variety of ways. Located at: Planadviser.com, April 2009. Click on headline for full article.

Amending Your Plan to Reduce or Eliminate Employer Contributions - Summary: Many plan sponsors are asking about their ability to reduce or terminate matching and profit sharing contributions to their 401k retirement plans. This article provides some guidelines if you are faced with these decisions. Located at: M&I Institutional Trust Services , April 2009. Click on headline for full article.

More 403(b) Guidance on the Way, IRS Official Says - Summary: The IRS's Employee Plans unit will issue more guidance on how to satisfy the requirements for 403(b) plans, EP Tax Law Specialist Robert Architect stated on April 16, 2009 in an IRS phone forum. Located at: CCH, April 2009. Click on headline for full article.

401k Plans Eye Annuities With Caution - Summary: Given the stock market's volatility, a number of 401k plan sponsors are seriously discussing adding an annuity option to their 401k plans, but have concerns ranging from fees to fiduciary issues. Located at: Workforce.com (free registration may be required), April 2009. Click on headline for full article.

Target-Date Funds Get Customized - Summary: More large retirement-plan sponsors are creating customized "target date" fund families using funds already in their plans rather than offering lineups packaged by fund firms. Interest in customized target-date funds is increasing for a variety of reasons, among them the poor performance of some target-date funds in the economic downturn. Located at: Wall Street Journal, April 2009. Click on headline for full article.

Wal-Mart Fee Case and Fighting Fiduciaries - Summary: The court battle continues over the class-action lawsuit against Wal-Mart, alleging excessive fees and conflicts of interest by 401k plan fiduciaries. Heavy hitters are lining up on opposing sides: The DOL on behalf of the employees and three large business organizations on the other. Located at: HREonline.com, April 2009. Click on headline for full article.

Thoughts on Properly Delegating Fiduciary Duties - Summary: Recognizing the high anxiety of today's ERISA fiduciaries, some plan service providers are offering to "share the fiduciary load" by stating in their service agreements that they are co-fiduciaries. But what does that really mean? This article explains that co-fiduciary status is, at best, a half measure. Located at: Jones Day , April 2009. Click on headline for full article.

Companies Suspending 401k Matches to Save Money - Summary: Employers in industries across the board are taking measures to save money during this economic downturn. One action that's growing in popularity, including in Wisconsin, is employers suspending their 401k match contributions. Located at: Milwaukee Public Media, April 2009. Click on headline for full article.

ICI Puts Stats to Downturn's Impact on Retirement Assets - Summary: That retirement plan assets plummeted in value during 2008 is not news to participants, but newly released data puts a total value on the decrease: 22% to $14 trillion in 2008 over a year earlier. Located at: Planadviser.com, April 2009. Click on headline for full article.

Form 1099-R Legal Authority - Summary: An answer to the question, "What is the legal authority for the requirement to file a Form 1099-R?" Located at: Benefitslink.com, April 2009. Click on headline for full article.

Debate Over the Fiduciary Duty to Collect Delinquent Employer Contributions - Summary: With the economy in a tail-spin, it is likely that employers who are in financial difficulties may find themselves struggling to meet their contribution promises under their ERISA plans. A recent federal district court case in Massachusetts puts the spotlight on this whole issue and should garner some concern for those who serve in the fiduciary function for a troubled plan. Located at: Benefits Counsel Blog, April 2009. Click on headline for full article.

Updated List of Companies Who Have Changed Their 401k Match - Summary: This is a list of employers that have announced plans to change or stop making matching contributions to their employees' 401k plan accounts since June 2008. Located at: Pension Rights Center, April 2009. Click on headline for full article.

Who Cut Down the Money Tree? 401k Plans Fall From Favor - Summary: There are two big advantages to joining the 401k retirement plan at work -- and one of them is going away. And that makes the second one not such a good deal, either. Located at: The Detroit News, April 2009. Click on headline for full article.

Andrews 401k Legislation Raises Questions - Summary: Although it is too early to tell what will become of the proposed advice legislation, it raises practical application questions. Located at: Planadviser.com, April 2009. Click on headline for full article.

"Red Flags Rule" Raises Questions for Some 401k Plan Sponsors - Summary: Plan sponsors that are considered financial institutions or creditors may be subject to the Red Flags Rule on and after May 1, 2009, with respect to employee benefit plans that offer plan loans or feature individual accounts. This Q&As explain the Red Flags Rule, provide guidance on determining whether the Rule applies to an entity, and outlines the Rule's requirements. Located at: Pillsbury Winthrop Shaw Pittman LLP , April 2009. Click on headline for full article.

The Challenge of Communicating 401k Cuts - Summary: A growing number of employers are struggling with the best way to inform the work force of such cuts. Employers want to make sure they convey to employees accurate legal information about the change, but they also want to address workers with compassion—and a clear message that sets the context for the decision. Located at: Workforce.com (free registration may be required), April 2009. Click on headline for full article.

House Bill on 401k Fee Disclosure Introduced - Summary: The current law is needlessly complex, many agree. Simplifying fee disclosure would allow plan participants to make better investment choices to reduce fees. Located at: Workforce.com (free registration may be required), April 2009. Click on headline for full article.

Aiming At a Moving Target: Managing Inflation Risk in Target Date Funds - Summary: In the case of target date funds, that goal is a fiduciary one: Minimizing the risk of downside outcomes and achieving an effective balance between individual needs and the interests of the entire investor pool. This white paper provides a framework for assessing the appropriate time horizon for inflation protection, and for understanding the risks and trade-offs involved. Located at: JP Morgan (free registration may be required), April 2009. Click on headline for full article.

COMMENTARY: It's Time to 'Fix' the 401k Plan - Summary: The driving force behind "fixing" 401k plans is securing the retirement income of future retirees. And talk of secure retirement income inevitably conjures a longing for the safety and security of old-fashioned defined benefit pension plans. Located at: Investment News (free registration may be required), April 2009. Click on headline for full article.

ERIC Urges Comprehensive Rewrite of Miller Fee Disclosure Bill - Summary: ERIC urged the committee to simplify the disclosure requirements of the bill so as to not produce lengthy disclosure that are unlikely to be read. Located at: ERISA Industry Committee, April 2009. Click on headline for full article.

Summary of the "Savings Recovery Act" - Summary: Among other things, the Savings Recovery Act would increase contribution and catch-up limits. The act would also double the Social Security earnings limit from $14,161 to $28,320, thereby allowing more Americans to increase their income without being hit by the Social Security earnings penalty. Located at: American Benefits Council , April 2009. Click on headline for full article.

One in Five Companies Have Now Reduced 401k Matches - Summary: The number of Americans who no longer have a 401k match is growing exponentially. Some 22 percent of companies report they have recently reduced their contributions to employee 401k or 403(b) accounts. Located at: USnews.com, April 2009. Click on headline for full article.

What Are Workers' Expected Major Sources of Retirement Income? - Summary: The 2009 Retirement Confidence Survey shows that an employer-sponsored retirement savings plan, such as a 401k plan, is mentioned most frequently by workers, followed by Social Security and a traditional pension. Here are the details. Located at: Employee Benefit Research Institute , April 2009. Click on headline for full article.

Lifetime Asset Allocations: Methodologies for Target Maturity Funds - Summary: This is a primer on Ibbotson's Lifetime Asset Allocation Methodologies which is organized into three sections: Lifetime Financial Advice, Customized Stock-Bond Glide Paths, and Inside the Glide Path. Located at: Ibbotson Associates , April 2009. Click on headline for full article.

401k Fair Disclosure for Retirement Security Act of 2009 - Summary: Text of "The 401k Fair Disclosure for Retirement Security Act of 2009" which was introduced on Tuesday, April 21, 2009, by Rep. George Miller (D-CA), chairman of the House Education and Labor Committee, and Rep. Rob Andrews (D-NJ), chairman of the Health, Employment, Labor, and Pensions Subcommittee. Located at: American Benefits Council , April 2009. Click on headline for full article.

DOL Letter to Rep. Miller Regarding 401k Fair Disclosure Bill - Summary: This is a copy of the letter written by Secretary of Labor Hilda L. Solis to Rep. George Miller regarding the "401k Fair Disclosure for Retirement Security Act of 2009." Located at: American Benefits Council , April 2009. Click on headline for full article.

FAQs Regarding Hardship Distributions - Summary: This FAQ is provided by the IRS as a general guide and overview regarding hardship distributions from 401k plans. Located at: IRS, April 2009. Click on headline for full article.

Hard Times Mean More 401k Hardship Distributions - Summary: Hardship distribution provisions in 401k used to be one of those retirement plan matters on which plan sponsors didn't spend a whole lot of time. Lately, however, that's not the case. Located at: Retirement Plan Blog, April 2009. Click on headline for full article.

ERISA Plan Fiduciaries: What "Prudence" Demands - Summary: As scrutiny of fiduciaries by plan participants and other fiduciaries continues to increase, plan sponsors should take steps to ensure that their retirement plan governance procedures are working to safeguard the plan and its participants. Located at: Towers Perrin, April 2009. Click on headline for full article.

The Case for Employer-Sponsored Retirement Plans - Summary: The SPARK Institute issued this white paper that explains why 401k and other employer-sponsored retirement plans are the most effective, secure and viable way for American workers to save and invest to reach their retirement goals. Located at: Spark Institute , April 2009. Click on headline for full article.

House Introduces 401k Fee Disclosure Bill - Summary: The House Education & Labor Committee has introduced the Fair Disclosure for Retirement Security Act of 2009, which would require 401k plans to clearly state all fees with the aim of helping workers shop around for the best retirement options. Located at: Bankinvestmentconsultant.com, April 2009. Click on headline for full article.

CIKR, ASPPA and NAIRPA Testimony at Congressional Hearing on Fee Disclosure - Summary: Testimony by Julian Onorato, CEO, ExpertPlan, Inc. on behalf of CIKR, ASPPA and NAIRPA before the US House of Representatives subcommittee on Health, Education, Labor and Pensions regarding the "401k Fair Disclosure for Retirement Security Act of 2009." Located at: ASPPA , April 2009. Click on headline for full article.

The SPARK Institute Testimony at Congressional Hearing on Fee Disclosure - Summary: Testimony of Larry H. Goldbrum, General Counsel, The SPARK Institute before the US House of Representatives subcommittee on Health, Education, Labor and Pensions regarding the "401k Fair Disclosure for Retirement Security Act of 2009." Located at: Spark Institute , April 2009. Click on headline for full article.

Rethinking Your 401k Plan - Summary: The recession and market meltdown that has whacked all types of investments has added fuel to the debate about the need to fix the current 401k system. There are those calling for scrapping existing plans entirely and those who say the system is fine as is. Some experts think the answer lies in annuities. Located at: Smartmoney.com, April 2009. Click on headline for full article.

Plan Sponsors' Guide to ERISA 404(c) - Summary: Section 404(c) of ERISA provides protection for plan sponsors of participant directed plans. This paper describes the requirements of complying with ERISA 404(c). Located at: StanCorp Financial Group , April 2009. Click on headline for full article.

Partial Plan Termination: When Workforce Reduction Leads to Full Vesting - Summary: The challenging economic environment is forcing many companies to shrink their payrolls through layoffs, sales of entire divisions and other means. At a certain point, these workforce reductions can trigger an IRS rule mandating 100 percent vesting for affected employees. Located at: StanCorp Financial Group, April 2009. Click on headline for full article.

COMMENTARY: Eliminating the 401k Match: Penny Wise, Pound Foolish? - Summary: Author states, "The phenomenon of companies suspending their matching contributions is still of relatively recent vintage, and I am unaware of any studies or surveys that have attempted to measure the effect on employee engagement. But it's certainly reasonable to assume that cutting employer matching contributions is not going to have a positive effect on employee motivation." Located at: Total Rewards Blog, April 2009. Click on headline for full article.

Americans Increasingly Concerned About Retirement Income - Summary: For the first time this decade, a majority of non-retired Americans, 52%, doubt they will have enough money to live comfortably once they retire; only 41% say they will. Located at: Gallup, April 2009. Click on headline for full article.

Group Decision-Making: Implications for Investment Committees - Summary: This paper presents existing research on the psychology of group decision-making, and discusses how the research may be applied to investment committees to help them improve the quality of their decisions. Located at: Vanguard Investment Counseling & Research , April 2009. Click on headline for full article.

Tips on Managing Investment-Related Risks - Summary: Most claims arise from either investment-related activities or the lack of prudent administrative processes and procedures. This article discusses methods of shifting or mitigating liability for investment losses as well as how to ensure that you are meeting your fiduciary duties in doing so. Located at: Reish Luftman Reicher & Cohen, April 2009. Click on headline for full article.

DOL Voluntary Fiduciary Correction Program - Summary: The Voluntary Fiduciary Correction Program is available to plan sponsors, officers, trustees, plan administrators, parties-in-interest or other persons, who may be liable for certain fiduciary breaches under the Employee Retirement Income Security Act. This publication describes the program as it stands today. Located at: Prudential , April 2009. Click on headline for full article.

IRS Employee Plans News - Special Edition - April 2009 - Summary: This Special Edition contains the IRS's request for comments on drafts of a revenue procedure and sample plan language for §403(b) prototype plans and highlights of the draft revenue procedure. Located at: IRS , April 2009. Click on headline for full article.

Plan Fiduciary Liable for Theft of 401k Assets - Summary: Apparently, the owner of Lafferty & Partners stole thousands of dollars from the plan and Iorio was charged with breaching his fiduciary duties by not adequately monitoring the activities of Lafferty & Partners. Located at: Fixingthe401k.com, April 2009. Click on headline for full article.

How Much Have American Workers Saved for Retirement? - Summary: The short answer is that many have little money put away in savings and investments, according to the 2009 Retirement Confidence Survey. Located at: Employee Benefit Research Institute , April 2009. Click on headline for full article.

IRS Announces Intent to Establish Pre-Approved 403(b) Program - Summary: This announcement includes a draft revenue procedure that contains the Service's proposed procedures for issuing opinion letters as to the acceptability under § 403(b) of the form of prototype plans. Located at: Benefitsforward.com, April 2009. Click on headline for full article.

Require 401k Plans to Offer Fixed-Income Products - Summary: Requiring annuities or other fixed-income products be included as an option in 401k plans is being considered by the House Education and Labor Committee, said Rep. Robert Andrews, D-N.J., chairman of the committee's Health, Employment, Labor and Pensions Subcommittee. Located at: Investment News (free registration may be required), April 2009. Click on headline for full article.

Cutting a Safe Harbor Plan Match - Summary: It seems that every day a few more companies are reducing or eliminating their 401k match. For those companies who were maintaining safe harbor plans, this causes some surprising complexities. In this article discusses the traps and pitfalls. Located at: JP Morgan, April 2009. Click on headline for full article.

Offering Range of Funds Not a Fiduciary Protection - Summary: Offering a broad menu of funds or a brokerage window should not relieve 401k plan fiduciaries of the duty to prudently select investments, according to a Department of Labor brief filed in response to a recent appellate decision rejecting claims of excessive plan fees. Located at: Mercer, April 2009. Click on headline for full article.

How Do Emotions Influence Saving Behavior? - Summary: Researchers have explored various factors affecting retirement saving, such as income, age, job tenure, self-control failure, financial literacy and trust. No prior research, however, has looked at the effects of emotions on retirement savings. This paper examines how two different emotions – hope and hopefulness – affect 401k participation and asset allocation. Located at: Center for Retirement Research at Boston College , April 2009. Click on headline for full article.

Saving on 401k Expenses in Hard Times - Summary: With the bad economy many are looking for ways to reduce costs for 401k plans. While the largest cost is usually the matching contributions, the expenses of operating a plan are next. However, there are traps for the unwary. Not every expense can be paid from plan assets. Some must be paid by the plan sponsor. This article discusses which can and which cannot. Located at: Reish Luftman Reicher & Cohen, April 2009. Click on headline for full article.

ERISA Litigation Study - Summary: Based on over 2,400 ERISA cases filed between January 1, 2005 and August 31, 2008, this study provides a statistical overview of pension lawsuits by category, court and case disposition. Study summarizes results and provides an understanding of ERISA litigations trends. Located at: Pension Risk Matters , April 2009. Click on headline for full article.

10th Annual Transamerica Retirement Survey - Summary: Since 1999, the Transamerica Center for Retirement Studies has conducted a national survey of U.S. business employers and workers regarding their attitudes toward retirement. The overall goal for the study is to illuminate emerging trends, promote awareness, and help educate the public. This is the just released published results of the latest survey. Located at: Transamerica Center for Retirement Studies , April 2009. Click on headline for full article.

Suspending the 401k Match: Look Before You Leap - Summary: While suspending matching or non-elective contributions provides a relatively easy and immediate source of expense reduction, it's important to understand both the implications and the potential pitfalls of taking this action. Mercer reviews the issues in this report. Located at: Mercer , April 2009. Click on headline for full article.

Plan Sponsors Show Concern About Validity of Stable-Value Funds - Summary: Stable-value funds have long been thought to be the safest of financial investments. But now a number of 401k plan sponsors are discussing whether they should communicate more with participants about how these funds operate. Located at: Workforce.com (free registration may be required), April 2009. Click on headline for full article.

Annual Retirement Confidence Survey Results Released - Summary: Because of the economic downturn, many workers say they expect to work longer, the survey found, and more workers say they are planning to supplement their income in retirement by working for pay. Located at: 401khelpcenter.com, April 2009. Click on headline for full article.

The 2009 Retirement Confidence Survey - Summary: The recession has cast a pall over the retirement expectations of the vast majority of Americans, leaving a record-low 13 percent this year able to say they are very confident of having enough money to live comfortably in retirement, according to the 19th Annual Retirement Confidence Survey released by the nonpartisan Employee Benefit Research Institute. Located at: Employee Benefit Research Institute , April 2009. Click on headline for full article.

The Current State of Stable Value Funds - Summary: In this six-minute presentation, Sue Graef—principal in Vanguard Fixed Income Group and portfolio manager of Vanguard Retirement Savings Trusts—addresses the current market environment and its impact on our stable value funds. Located at: Vanguard, April 2009. Click on headline for full article.

Form 5500 Extension Request – An IRS Nightmare - Summary: The IRS's management of the Form 5558 extension requests reminds one of a bad horror film. This article shares a third party administrator's experience with you in the event you have similar problems. Located at: Sungard/Relius, April 2009. Click on headline for full article.

COMMENTARY: Train Pulling Out of Station on Annuities in 401k Plans - Summary: It's starting to happen, folks, the annuitization of 401k plans: new products being developed, distribution ramping up, and now what may be regulatory and even legislative mandates. And it may be sooner rather than later. Located at: Retirement Plan Blog, April 2009. Click on headline for full article.

Participate in Target-Date Fund Survey - Summary: PSCA is conducting a brief survey on the usage of target-date funds. Click on the headline to participate. Located at: Profit Sharing/401k Council of America, April 2009. Click on headline for full article.

Comments on Restoring Confidence: Saving the Future of Retirement - Summary: Good thoughts from a media briefing sponsored by BGI titled "Restoring Confidence: Saving the Future of Retirement." The session featured insights from some new participant research and perspectives about the current plan-trends landscape. Located at: Plan Sponsor Institute Blog, April 2009. Click on headline for full article.

For Fiduciaries, Loyalty is Everything - Summary: Fiduciaries owe a duty of loyalty to the beneficiaries they serve. But frequently, they find their commitment to the principle of self-sacrifice tested by conflicts of interest. Advisers can take four steps to deal with real and potential conflicts of interest. Located at: Investment News (free registration may be required), April 2009. Click on headline for full article.

New Website: Understanding Your Retirement Paycheck - Summary: The National Endowment for Financial Education has developed this new website to help people optimize their retirement paycheck by making wise decisions. Located at: Decumulation.com, April 2009. Click on headline for full article.

Slimmed-Down Revenue-Sharing Case Gets Class OK - Summary: A federal judge in Illinois has ruled that employees challenging the fee levels in Lockheed Martin's 401k plans can proceed as a class action. Located at: Planadviser.com, April 2009. Click on headline for full article.

Identity Theft and Participant Loans - Summary: 401k plans offering participant loans may be subject to a Federal Trade Commission identity theft prevention rule if the sponsoring employer is a "financial institution" or "creditor," according to new comments from FTC staff to the law firm White & Case LLP. Located at: Mercer, April 2009. Click on headline for full article.

Market Volatility Leaves Many Wondering About Safe 401k Plan Investments - Summary: After months of severe market volatility, experts and regulators are wondering whether qualified default investment alternatives, or QDIAs, are the most appropriate investment options for all 401k plan participants. Located at: Workforce.com (free registration may be required), April 2009. Click on headline for full article.

Providing Independent Advice Could Fortify 401k System - Summary: A key lawmaker involved in setting retirement policy is angling to strengthen the 401k system by providing individual investors with increased access to independent investment advice. Located at: Workforce.com (free registration may be required), April 2009. Click on headline for full article.

Plan Loans to be Exempt From Truth-in-Lending Disclosures - Summary: Qualified plans that make loans to participants will, effective July 1, 2010, no longer be required to make detailed disclosures under the Truth in Lending Act. In providing an exemption from governing Regulation Z, the Federal Reserve has acknowledged the inherent differences between commercial loans and plan loans, in which payments of interest and principal are reinvested in the participant's account and the loan is not subject to finance charges imposed by a third party. Located at: CCH, April 2009. Click on headline for full article.

Safe-Harbor 401k Plans Force U.S. Companies to Pay - Summary: In the kind of safe-harbor 401k plan used most often by small firms, employers are required to make payments equal to three percent of eligible employees' compensation, so some companies are considering liquidating their safe-harbor 401k plans as earnings deteriorate. Located at: Bloomberg.com, April 2009. Click on headline for full article.

Improving the 401k System During Tough Times - Summary: Policy measures to improve and expand the 401k account program are being proposed at a time when investor confidence in the system is plummeting. Located at: OnWallStreet.com, April 2009. Click on headline for full article.

Employees and Employers Out of Synch on Range of Retirement Issues - Summary: At a time in our country's history when alignment of retirement issues between employers and their employees is becoming increasingly important, findings from MetLife's "7th Annual Employee Benefits Trends Study" highlight the fact that the two groups are out of synch on some key retirement issues ranging from advice to income. Located at: 401khelpcenter.com, April 2009. Click on headline for full article.

SPARK Institute on 401k Non-elective Safe Harbor Contributions - Summary: The SPARK Institute seeks relief for certain sponsors of safe harbor 401k plans who, due to the current downturn in economic conditions, are unable to make the three percent non-elective contributions required under Internal Revenue Code. Located at: SPARK Institute , April 2009. Click on headline for full article.

Economic Turmoil Changing Way 401k Investors Think About Retirement Needs - Summary: Barclays Global Investors released the results of a comprehensive survey showing how the ongoing economic downturn is eroding the retirement confidence of 401k participants. Notably, the survey indicates that participants give equal importance to guaranteed retirement income and to covering their health care costs when it comes to improving retirement confidence. Located at: 401khelpcenter.com, April 2009. Click on headline for full article.

Andrews: Dumping the 401k Would be a Mistake - Summary: A leading Congressman on pension issues, Rob Andrews (D-New Jersey), said that it would be a mistake to do away with the defined contribution system. Located at: Planadviser.com, April 2009. Click on headline for full article.

Watch Out for Rising Expense Ratios - Summary: Looking at asset-weighted retail expense ratios from 2008, most asset classes saw a 1 basis-point drop or no change from 2007. But you're likely paying more than that now. Located at: Morningstar.com, April 2009. Click on headline for full article.

Improved Economy May Allow Some Companies to Reinstate 401k Matches - Summary: As more and more employers reduce or eliminate matches to 401ks to save money, the question arises: What's the likelihood that they'll bring them back? Located at: Dallas Morning News, April 2009. Click on headline for full article.

The Future of Retirement Plans - Summary: Retirement plans, retirement programs and the very concept of retirement are all changing at a rapid pace. The current economic "war" will drive more change at several levels: government policy, employers' plan-design decisions and worker and individual decisions on participation, contributions, asset allocation and distributions. Many retirees are already being forced to change their decisions on spending, investments and lifestyle, among other things. Located at: Wall Street Journal Online, April 2009. Click on headline for full article.

The Savings for American Families' Future Act of 2009 - Summary: This is a summary of this bill, which would change the current tax credit that encourages low- and moderate-income families and individuals to save for retirement. Located at: American Benefits Council , April 2009. Click on headline for full article.

DOL & SEC to Probe Target Date Funds - Summary: The Department of Labor is set to begin an “immediate review” of target date funds — one that could lead to new regulations placed on the all-in-one investment strategies. Located at: Investment News (free registration may be required), April 2009. Click on headline for full article.

Fiduciary Standard an Issue in Unifying Advisory Regulations - Summary: A consensus appears to be developing in Washington under which Finra could gain regulatory control over investment advisers in return for requiring all of them, including brokers, to come under fiduciary standards. Located at: Investment News (free registration may be required), April 2009. Click on headline for full article.

AARP Bulletin Survey on Retirement Savings - Summary: The AARP Bulletin commissioned a nationwide survey in February 2009 to find out if and how Americans are changing their general savings and retirement savings behaviors. This is the executive summary. Located at: AARP , April 2009. Click on headline for full article.

The 401k Plans With the Highest Fees - Summary: U.S. News recently asked BrightScope which of its 698 rated plans with more than $100 million in assets charge the highest fees. Here are the results. Located at: U.S.News & World Report, April 2009. Click on headline for full article.

Survey Sees Increased Savings, Steady 401k Contributions - Summary: Compared to MMI's June 2008 survey, 50 percent more Americans are increasing their savings. Gen Ys are leading the nation at 44 percent. And only 15 percent of consumers surveyed say they are cutting back or eliminating contributions to 401k plans. Located at: 401khelpcenter.com, April 2009. Click on headline for full article.

401k Plan Fees for Employers - Summary: Understanding fees and expenses is important in providing for the services necessary for your plan's operation. Here are 10 questions to help focus your consideration of fees and expenses. Located at: Reuters, April 2009. Click on headline for full article.

The Case for Indexing - Summary: This recently updated white paper includes new research areas—market cyclicality, benchmark selection, and excess returns—that deepen index and actively managed fund comparisons. It also deals with some common misconceptions about indexing as an investment strategy. Located at: Vanguard Investment Counseling & Research , April 2009. Click on headline for full article.

Workers' Primary Retirement Plan Type - Summary: What is the primary type of retirement plan among workers who participate in a such a plan? Located at: Employee Benefit Research Institute , April 2009. Click on headline for full article.

Feeling the Pinch from Shortfalls in Retirement Funding - Summary: The ripple effect of shrinking retirement accounts and under-funded pensions threatens to undermine the broader economy as older Americans delay retirement, local governments raise taxes, and companies challenged with withering pension balances lay off workers in response to the shortfall. Located at: Wharton School, April 2009. Click on headline for full article.

ERISA Delegation for Plan Sponsors - Summary: There is a widespread misconception even among many otherwise well-informed employee benefits attorneys that sponsors of qualified retirement plans such as 401k plans cannot delegate their day-to-day administrative and investment fiduciary responsibilities and liabilities to others. Located at: Morningstar.com, April 2009. Click on headline for full article.

How Much Information Is Enough to Decide a Breach of Fiduciary Duty Lawsuit? - Summary: Is a motion to dismiss a good tool for disposing of major breach of fiduciary duty lawsuits? In essence, should it be treated as a mini-summary judgment proceeding, that tests the sufficiency of the case's theories against, not the detailed facts of a specific case, but instead against the world as a whole as understood by the court? Located at: Boston ERISA Law Blog, April 2009. Click on headline for full article.

Retirement Plans for Small Businesses - Summary: Implementing a retirement plan for your company accomplishes two goals: It sends a message to current and prospective employees that you're concerned about their standard of living in retirement, which helps attract and retain employees. In addition, the plan can also offer the employer tax savings and a way to secure their own retirement along with that of their employees. Located at: CNBC, April 2009. Click on headline for full article.

401krisis: Brace for Repercussions - Summary: The stock-market meltdown has dealt a crushing blow to retirement plans. But far more profound may be the impacts still to come: lawsuits, new regulations, and the specter of an aging workforce that, like a bad party guest, shows no inclination to leave. Located at: CFO.com, April 2009. Click on headline for full article.

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