2007 Consultant Survey - Summary: This is the results of Plansponsor.com's 2007 Consultant Survey which has just been published. Located at: Plansponsor.com (free registration may be required) , August 2007. Click on headline for full article.

IRS Will Tax 401k Savings Used to Buy Retiree Health Coverage - Summary: The IRS, in its proposed rules, says Congress has ‘carefully and strictly limited the ability to prefund' health care benefits on a tax-favored basis. Located at: Workforce.com (free registration may be required), August 2007. Click on headline for full article.

Scrutiny Over 401k Expenses Heats Up - Summary: A recent legislative proposal that would require 401k retirement plans to reveal more information about fees is being described as the beginning of a discussion about the issue. But in Washington, the scrutiny surrounding costs is becoming a low roar. Located at: Workforce.com (free registration may be required), August 2007. Click on headline for full article.

Misconceptions About Retirement Security - Summary: A joint project by LIMRA International, the Society of Actuaries, and Mathew Greenwald & Associates identified 10 ways in which Americans lack a realistic understanding of retirement savings. Located at: Santa Clarita Valley Signal, August 2007. Click on headline for full article.

Most Plan Sponsors Buy-in to Rollover Services and Products - Summary: New research from LIMRA finds most plan sponsors have no preference what terminating participants do with their plan money, but most utilize services and products offered by providers for those participants that take distributions. Located at: Plansponsor.com (free registration may be required), August 2007. Click on headline for full article.

More Cashed-Out Participants Get Go Ahead for Fiduciary Breach Claim - Summary: Employees who have cashed out of their employer-sponsored retirement plans but still want to bring fiduciary breach suits seem to be getting some judiciary backing, with another federal court giving the go ahead for another such suit to proceed. Located at: Plansponsor.com (free registration may be required), August 2007. Click on headline for full article.

401k Match Important for Employee Benefit Packages - Summary: Four in 10 workers polled in a recent survey indicated that a 401k match is the most valued benefit of the current employee benefit lineup. Located at: Plansponsor.com (free registration may be required), August 2007. Click on headline for full article.

Class is in Session: Roth 101 - Summary: To help employers and employees consider the pros and cons of Roth 401ks, this article covers some basic points about Roth 401ks and their use. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Legal Issues to Consider When Shifting from DB to DC Plan - Summary: Most employers cite cost savings and the elimination of financial uncertainty as the main reasons for shifting from a defined benefit plan to a defined contribution plan. However, without careful planning and attention, the cost savings can be illusory, as financial uncertainty easily can be replaced with legal uncertainty if legal issues are not handled properly in administering a DC plan. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Auto-Enrollment, Roth 401ks Gain Momentum with Employers - Summary: The Pension Protection Act of 2006 appears to have spawned a 21st century 401k plan where automatic enrollment and Roth 401k accounts gradually are becoming the standard. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Target Maturity Funds Seen As Deficient In Providing Adequate Retirement Income - Summary: Two recently released studies have called into question the ability of target date funds and lifecycle funds to provide 401k plan participants with adequate retirement income security by age 65. Located at: CCH, August 2007. Click on headline for full article.

Adding Annuity Option to 401k Plans - Summary: Employers are likely to consider offering annuities as a new investment option in their 401k plans in order to boost their employees' retirement security, according to experts at Watson Wyatt Worldwide. Located at: CCH, August 2007. Click on headline for full article.

The Perils of 401k Loans - Summary: There are plenty of people taking 401k loans who really should be considering other options instead. How to tell? This article looks at the pros and cons of these loans. Located at: Motley Fool, August 2007. Click on headline for full article.

How Are You Boosting Participation? - Summary: One of the most common defined contribution plan metrics of success is the level of participation in the plan, and for good reason. Here is what others have done in the past year to improve/enhance their plan's participation rate. Located at: Plansponsor.com (free registration may be required), August 2007. Click on headline for full article.

The Impact of Employer Matching on Savings Plan Participation Under Automatic Enrollment - Summary: This paper's results suggest that the match has only a modest impact on opt-out rates. We estimate that moving from a typical matching structure - a match of 50% up to 6% of pay contributed - to no match would reduce participation under automatic enrollment at six months after plan eligibility by only 5 to 11 percentage points. Located at: Social Science Electronic Publishing (There is a modest fee to download this paper.), August 2007. Click on headline for full article.

Plan Participants Surf a Lot, Trade Little - Summary: Retirement plan participants said they were comfortable surfing their plan sponsors' websites, but they conducted very few transactions on the websites, according to two new surveys. Located at: Investmentnews.com (free registration may be required), August 2007. Click on headline for full article.

Target Date Benchmarks Miss the Mark - Summary: Despite a surge in popularity among investors, target date mutual funds continue to operate without adequate benchmarks to help financial advisers evaluate whether their performance is up to snuff. Located at: Investmentnews.com (free registration may be required), August 2007. Click on headline for full article.

How the Big 401k Funds Fared in July - Summary: Domestic equity sorely disappointed in July, with average losses of 3.3%. Investors responded by yanking money out of fund categories across the board. Located at: Financial Week, August 2007. Click on headline for full article.

Small Biz Retirement Prospects Warmer Than Thought - Summary: Thanks to new research from Fidelity, retirement plan advisers seeking new clients in the small business marketplace should be able to reclassify many of their prospects from cool to at least lukewarm. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Annuities: The Next Big 401k Craze - Summary: Roller-coaster stock market rides and a lack of traditional pension plans are fueling demand for annuities in company 401k plans. Located at: Kiplinger, August 2007. Click on headline for full article.

Target Date Funds and Goal-Based Benchmarks - Summary: This research paper examines the new complementary approach of using goal-based benchmarks to assess the performance of target date funds. Located at: Vanguard Investment Counseling & Research , August 2007. Click on headline for full article.

Rethinking Social Security Claiming in a 401k World - Summary: This paper argues that previous research on Social Security take-up alternatives has failed to recognize critical factors that greatly impact the discussion on when it is most beneficial to start Social Security retirement benefits. Located at: Pension Research Council, The Wharton School (free registration may be required), August 2007. Click on headline for full article.

Planning and Financial Literacy: How Do Women Fare? - Summary: The evidence indicates that women display much lower levels of financial literacy than the older population as a whole. In addition, women who are less financially literate are also less likely to plan for retirement and be successful planners. These findings have important implications for policy and for programs aimed at fostering financial security at older ages. Located at: Pension Research Council, The Wharton School (free registration may be required), August 2007. Click on headline for full article.

Lawsuits Expose Fiduciary Tightrope - Summary: Class action lawyers in increasing numbers will be hunting 401k fiduciaries that keep using a compliance/procedure based process for running their plans. But fiduciaries that switch to a value driven, results oriented process will have the advantage of the best and most effective defense. Located at: Investment Horizons , August 2007. Click on headline for full article.

IRS, Treasury Department Issue 2007-08 Priority Guidance Plan - Summary: The 2007-2008 Priority Guidance Plan lists 44 guidance projects relating to employee benefits, including 26 projects for retirement plans and 18 projects for health care benefits and executive compensation. Located at: CCH, August 2007. Click on headline for full article.

Investment Advice: Does Opportunity Outweigh Risk For Financial Professionals? - Summary: Business growth opportunity or potential liability? That question may be on the minds of many financial professionals now that the Pension Protection Act has opened the door for them to provide investment advice to defined contribution plan participants. Located at: 401khelpcenter.com, August 2007. Click on headline for full article.

Fiduciary Role and the Financial Professionals - Summary: The PPA added new options for financial professionals who want to provide investment advice to participants. This white paper highlights many of the issues financial professionals should consider when deciding whether to offer investment advice to participants. Located at: Principal Financial Group , August 2007. Click on headline for full article.

The Universal Appeal of a Managed Account Solution - Summary: This report compares some key characteristics of managed account users versus non-users. The data shows that while demographics of users and non-users are fairly similar (in terms of average age and average salary), managed account users generally deferred at a higher rate and had higher account balances. Located at: The Standard , August 2007. Click on headline for full article.

Are Fiduciaries Legally Responsible for the Prudence of Participant Investments? - Summary: The popular thinking about 401k investments seems to be that, if fiduciaries offer a well-selected lineup of mutual funds, their ERISA obligations are satisfied. However, that is changing and, if fiduciaries aren't paying attention, they could fall into a trap for the unwary. Located at: Plansponsor.com (free registration may be required), August 2007. Click on headline for full article.

The DOL Audit Process - Summary: EBSA investigators conduct more than 4,000 audits per year. What should you do if the DOL comes knocking at your door? Here are answers to some frequently asked questions regarding the DOL audit process. Located at: Plansponsor.com (free registration may be required), August 2007. Click on headline for full article.

House Panel Expected to Examine 401k Fee Disclosures - Summary: The topic, which the committee examined in a series of hearings in March, is set to top the committee's agenda this fall as it considers H.R.3185, the 401k Fair Disclosure for Retirement Security Act of 2007. Located at: HR Executive Online, August 2007. Click on headline for full article.

Does the SPD Trump the Plan Document? A Lawyer's Analysis - Summary: When the terms of an ERISA plan and its summary plan description conflict, which terms apply? The answer to this question is another question - which circuit's law governs the dispute? Located at: Health Plan Law, August 2007. Click on headline for full article.

Fines Await Firms That Neglect Diversification Notice - Summary: The Department of Labor last week released a final regulation that asserts its authority to fine companies that fail to tell employees about their right to sell company stock in their pension plans. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Baby Boomers and Retirement: A Generation's Catch-22 - Summary: This survey uncovered a generation of pre-retirees with a positive outlook on retirement, but an inconsistent – and sometimes contradictory – path to their golden years. Located at: Thrivent Financial for Lutherans , August 2007. Click on headline for full article.

People Face More Stress As Benefits Costs Rise and Retirement Savings Rates Fall - Summary: Ameriprise Financial released the findings of its most recent research, The 2007 Ameriprise Workplace Financial Planning Benefit Decisions study, recording mounting stress and worrying trends in employee benefit decisions leading into fall's open enrollment season. Located at: 401khelpcenter.com, August 2007. Click on headline for full article.

Regular Recordkeeper Review Could Protect Advisers from Client Poachers - Summary: The quality and support of a 401k recordkeeper can be one of the most important decisions a retirement adviser can make. Spending the time periodically to conduct due diligence will reap great benefits just as plan sponsors benefit from a due diligence exercise. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Retirement Age Just Another Number for Some - Summary: For a growing number of people, retirement age has lost its meaning. They're staying on the job longer and longer -- some for personal satisfaction, others out of necessity. Located at: Arkansas Democrat Gazette, August 2007. Click on headline for full article.

Generation X Falls Short in Retirement Savings - Summary: Baby Boomers are receiving a lot of attention from financial services firms looking to help them manage retirement, but it may be the next generation that needs the most help. Located at: Sun-Sentinel, August 2007. Click on headline for full article.

Formulate a Plan for Existing 401k When Changing Jobs - Summary: Deciding what to do with your 401k when you change jobs is often an afterthought, especially for younger workers who haven't accumulated big balances. But the author suggests that you should have a plan for that retirement money. Located at: Chicago Tribune (free registration may be required), August 2007. Click on headline for full article.

Latest 401k Feature: Debit Card to Tap Retirement Savings - Summary: The ease of plastic is coming to retirement plans. The Reserve, the fund company that pioneered the money market fund, now offers a product that lets 401k participants borrow from their accounts using either a debit card or checks. Located at: Workforce.com (free registration may be required), August 2007. Click on headline for full article.

Failure to Provide Employer Stock Diversification Notice - Summary: The DOL has amended the civil penalties regulation under ERISA Section 502(c)(7) to include penalties for a failure to provide the participant notice of diversification rights required by the Pension Protection Act of 2006. Located at: Employee Benefits Institute of America, August 2007. Click on headline for full article.

Setting the Participant Loan Interest Rate - Summary: Answering the question, "Our participant loan interest rate is prime plus one. Is that the correct rate to use?" Located at: Benefitslink.com, August 2007. Click on headline for full article.

Most 401k Plan Participants not Satisfied with Provider Website - Summary: One quarter of 401k plan participants are satisfied with their plan website and about 65% visit their plan provider's website once a month, a recent survey from the Spectrem Group found. Located at: Plansponsor.com (free registration may be required), August 2007. Click on headline for full article.

PPA Reporting and Disclosure Requirements for 2007 Plan Year - Summary: Under the Pension Protection Act of 2006, sponsors of qualified pension and profit sharing plans must comply with new reporting and disclosure requirements. A few of the requirements effective for the 2007 plan year are highlighted in this article. Located at: Southern Employee Benefits Conference, August 2007. Click on headline for full article.

Chart Summarizing H.R. 3185 - Summary: Prepared by the Benefits Group of Davis & Harman for the American Benefits Council, this is a detailed chart summarizing the 401k Fair Disclosure for Retirement Security Act of 2007 (H.R. 3185). Located at: American Benefits Council , August 2007. Click on headline for full article.

Employers Let 401k Plans Slide - Summary: About one-third of 401k plan sponsors-advisers change investment options for their employees every two to five years or even less often -- inaction experts called "unacceptable," a new survey found. Located at: Pittsburgh Tribune-Review, August 2007. Click on headline for full article.

The Perils of a Fiduciary Advisor - Summary: A recent case provides a rather chilling example of the potential, and perhaps unanticipated, risks in providing investment advice as defined by ERISA. It demonstrates how Advisors may be liable for their clients' fiduciary breaches even without the Advisor's direct involvement. Located at: 401khelpcenter.com, August 2007. Click on headline for full article.

COMMENTARY: Many 401k Fees Are Hidden - Summary: According to the author, "High fees can exact a heavy toll on a 401k plan over the course of an employee's career, but workers trying to determine their expenses are at a loss because the fees are not clearly disclosed." Located at: Dallasnews.com (free registration may be required), August 2007. Click on headline for full article.

DOL Publishes PPA Civil Penalty Rules - Summary: The U.S. Department of Labor published a final regulation implementing the department's authority to assess civil penalties against plan administrators who fail to give employees notice of the right to sell company stock in their pension plan accounts. Located at: OHSOnline.com, August 2007. Click on headline for full article.

House Bill Would Augment 401k Plan Fee Disclosure - Summary: Service providers would have to furnish an updated written statement to the plan administrator at least annually, and within 30 days of any material change in the information provided in the statement. The plan sponsor or plan administrator would have to provide participants a copy of any statement within 30 days after receipt of a written request. Located at: CCH, August 2007. Click on headline for full article.

Latest 401k Benny: Debit Card to Tap Savings - Summary: The ease of plastic is coming to retirement plans. The Reserve, the fund company that pioneered the money-market fund, now offers a product that lets 401k participants borrow from their accounts using either a debit card or checks. Located at: Financial Week, August 2007. Click on headline for full article.

COMMENTARY: Enroll Your Employees in 401k for Purely Selfish Reasons - Summary: The author writes, "My employees are building a better nest egg. How grand. And my tax bill goes down. How sweet." Located at: Phoenix Business Journal, August 2007. Click on headline for full article.

Advisers Remain Concerned About Target Date Fund 'Advice' - Summary: While advisers generally give the Pension Protection Act high marks, some worry that a provision in the act, which allows fund companies to offer advice to 401k participants, will make it more difficult for them to work with participants and small business owners. Located at: Investmentnews.com (free registration may be required), August 2007. Click on headline for full article.

Retirement Groups Weigh in on Miller Fee Disclosure Proposal - Summary: Legislation meant to demystify 401k fees and remove conflicts of interest between mutual fund companies and plan sponsors has prompted concern within retirement circles that more information for plan participants may actually thwart retirement savings efforts and hike administrative costs. Located at: Plansponsor.com (free registration may be required), August 2007. Click on headline for full article.

Storm Brewing Over Mandating Inclusion of Index Fund - Summary: Legislation requiring 401k plans to include an index fund in their investment mix might be hard to stop in the House of Representatives, but the bill's future in the Senate is murky. Located at: PIOnline.com, August 2007. Click on headline for full article.

Suit Reversal Clarifies 401k Participant - Summary: An appeals court has revived an ERISA lawsuit, giving the plaintiff the right to sue his former employer for alleged mismanagement of its 401k plan even though he had cashed out. Located at: CFO.com, August 2007. Click on headline for full article.

DOL Sets Daily Fine for 401k Company-Stock Snafu - Summary: Companies that offer their own stock as an investment option in their 401k plans have been put on warning by the Department of Labor: If they fail to let workers know when they are eligible to sell their company stock holdings, companies could be fined as much as $100 a day. Located at: Financial Week, August 2007. Click on headline for full article.

When Rollovers Go Bad - Summary: Rolling company stock into an IRA can deprive you of some valuable tax benefits, and end up costing you a bundle. Located at: Motley Fool, August 2007. Click on headline for full article.

Fast Facts on Automatic Enrollment - Summary: Automatic enrollment is an area of dramatic growth in defined contribution plans. The Profit Sharing Council of America (PSCA) reports that 16.9 percent of survey respondents have automatic enrollment, up from 10.5 percent in 2004 and 8.4 percent in 2003. Located at: American Benefits Council , August 2007. Click on headline for full article.

Final Regs on Penalty for Failure to Notify Participants of Right to Divest Employer Stock - Summary: Plan administrators must provide this notice not later than 30 days before the first date on which the individuals are eligible to exercise their rights. The notice must set forth the diversification rights provided under the Code and describe the importance of diversifying the investment of retirement account assets. Located at: Benefitslink.com , August 2007. Click on headline for full article.

PPA Technical Corrections Introduced - Summary: Congressional leaders introduced the "Pension Protection Technical Corrections Act of 2007," providing technical corrections to the Pension Protection Act of 2006. Included are clerical-type corrections as well as a few significant clarifications. Located at: Buck Consultants , August 2007. Click on headline for full article.

Are "Do It for Me" Retirement Plans too Good to Be True? - Summary: According to a new study by the Compass Institute, a think-tank dedicated to investment strategy research for employer-sponsored retirement plans, FAA's such as lifecycle, target date, balanced funds, managed accounts and Monte Carlo simulation will not protect participants from risk because FAA approaches expose participants to the highest risks over market cycles. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Interview: Lynn D. Dudley of the American Benefits Council - Summary: Ms. Dudley, vice president of retirement policy for the Washington-based American Benefits Council, is in the thick of things with Congress, eyeing 401k fees and executive compensation. Located at: Investmentnews.com (free registration may be required), August 2007. Click on headline for full article.

Fund Diversity, not Fees, Should be Top 401k Concern - Summary: Although knowing what you're paying for is a good idea, if you're saving for retirement in a 401k plan, don't let the fees distract you from other important factors in managing your plan. Located at: Colorado Springs Gazette, August 2007. Click on headline for full article.

Appeals Court Says 401k Participants Can Sue Even After Cashing Out of Plan - Summary: Participants in 401k plans have the right to sue plan administrators under ERISA even if the participants have taken all of their money out of the plan, according to a recent ruling from the Third Circuit Court of Appeals. Located at: Financialweek.com, August 2007. Click on headline for full article.

Fees, Fees, and More 401k Fees - Summary: Most people don't know that they pay fees for their 401k plan. In fact, an AARP survey indicates that nearly two out of three people aren't aware that they pay any fees for their plan. With most plans you have to look really hard to find out who gets paid how much. Located at: AARP, August 2007. Click on headline for full article.

Study Sees U.S. Retirement Wealth Up Sharply by 2040 - Summary: The average value of Americans' 401k plans will be substantially higher in real terms by the year 2040 even if stock market returns fall short of their historical values, according to new research by a team of economists from MIT, Harvard and Dartmouth. Located at: Massachusetts Institute of Technology, August 2007. Click on headline for full article.

IRS Releases Guidance on Partial Plan Terminations - Summary: In Revenue Ruling 2007-43, the IRS clarifies that a participant turnover rate of at least 20 percent creates a presumption of a partial plan termination, although the ultimate determination still rests with the specific facts and circumstances. While the ruling does not establish any new principles for determining when a partial termination has occurred, it consolidates existing guidance and important case law. Located at: Watson Wyatt Worldwide, August 2007. Click on headline for full article.

ERISA Plan Record Retention: How Long is Long Enough? - Summary: In a brief Q&A format, here is some basic information about document retention for ERISA plans. Located at: Retirement Plan Blog, August 2007. Click on headline for full article.

What's Your Retirement Brand? - Summary: Investors with retirement heavy on their minds are ditching their brokers in increasing numbers to work with the likes of young investment advisor Troy G. Hammond and his two partners, who manage a fast-growing firm of $500 million—almost all of it in retirement assets. Located at: Financial Advisor Magazine, August 2007. Click on headline for full article.

IRS Updates Cyclical Remedial Amendment Period Rules - Summary: The IRS has issued Revenue Procedure 2007-44, which updates and clarifies the submission procedures for plan qualification under the new cyclical or "staggered" remedial amendment period system, superseding its previous guidance. Located at: Buck Consultants , August 2007. Click on headline for full article.

Too Much 401k Fee Disclosure Could Deter Workers From Saving - Summary: Meaningful 401k fee disclosure is necessary, but the industry must be careful not to inundate employees with information and deter them from saving for retirement, according to experts from the American Benefits Council. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Tackling 401k Changes - Summary: 2007 promises to be full of dynamic and fundamental changes to the corporate retirement industry, which can mean dramatic improvements for anyone who understands and harnesses them. Here is one view on what to look for. Located at: Benefits & Compensation Solutions , August 2007. Click on headline for full article.

White Paper: Active versus Passive - Summary: The topic of active and passive management is particularly relevant in today's investment environment and, according to the authors, this White Paper puts the debate into perspective. Located at: Arnerich Massena , August 2007. Click on headline for full article.

Stretching The Limits Of 401k - Summary: As financial experts and public policy folks thought about ways to make these plans better, they realized that some aspects of the old plans were quite attractive. The result, as J. Mark Iwry, a non-resident senior Brookings fellow and a principal in the Retirement Security Project, puts it, is "the DBeatification of the 401k." Located at: Washington Post (free registration may be required), August 2007. Click on headline for full article.

MySpace, YouTube are Forums for 401k Guidance - Summary: How do you get a twentysomething to learn about saving and investing? One way might be to package a crash course on 401ks into an animated clip on MySpace.com. Located at: Investmentnews.com (free registration may be required), August 2007. Click on headline for full article.

401k Pick of GIC Hits Regulator Wall - Summary: Long-awaited rules on qualified default investments for 401k plans are due to arrive this month, and industry sources say the Department of Labor has rejected a proposal by the insurance industry to include the old-fashioned guaranteed-investment contracts that are now marketed as stable-value funds. Located at: Financialweek.com, August 2007. Click on headline for full article.

Adding Annuities May Be Next Frontier In 401k Plans - Summary: Faced with the possibility that a growing number of employees will outlive their income in retirement, companies will likely consider offering annuities as a new investment option in their 401k plans, say experts at Watson Wyatt Worldwide. Located at: 401khelpcenter.com, August 2007. Click on headline for full article.

Description of the Pension Protection Technical Corrections Act of 2007 - Summary: This document, prepared by the staff of the Joint Committee on Taxation, provides a description of the "Pension Protection Technical Corrections Act of 2007," as introduced on August 2, 2007, in the Senate as S. 1974 and on August 3, 2007, in the House of Representatives as H.R. 3361. The bill contains technical corrections relating to titles I through XII of the Pension Protection Act of 2006. Located at: American Benefits Council , August 2007. Click on headline for full article.

COMMENTARY: Will a Credit Crunch Affect 401k Plans? - Summary: Employers may want to consider the impact of the stalling real-estate market on the behavior of defined-contribution-plan participants. With income squeezed and debt increasing, workers may not respond as favorably as they have in the past to automatic plan features. Located at: HReOnline.com (free registration may be required), August 2007. Click on headline for full article.

COMMENTARY: Linking 401k Plan Behavior to Employee Performance Reviews - Summary: The author asks, "What if the employee's 401k plan behavior were made an explicit part of the review? A solid starting place is to note one simple fact during the review: the extent to which the employee is not taking full advantage of the employer matching contribution." Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Public Comments to DOLs Fee Disclosure RFI - Summary: The DOL recieved almost 100 comments from the public in response to their April "Fee Disclosures To 401k Plan Participants" Request for Information. They have provided links to the full text of all the comments here. Located at: U.S. Department of Labor, August 2007. Click on headline for full article.

Primary Drivers of 401k Pricing - Summary: This article explores the demographic factors and plan design features that drive plan fees including, plan administration services, plan assets and account balance, and consulting services. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

SEP vs. Solo 401k - Summary: An answer to the question, "I'm self-employed and am trying to decide where to invest for retirement. Which would be better: a SEP or a solo 401k?" Located at: Kiplinger, August 2007. Click on headline for full article.

Target-Date Funds Leave Retirees Out in the Cold - Summary: A study of the funds, which are diversified asset-allocation portfolios that rebalance over a specific period of time, found several faults with the offerings being pushed by some investment companies. Located at: Workforce.com (free registration may be required), August 2007. Click on headline for full article.

The Ever-Changing Retirement Plan Marketplace - Summary: After a long period of modest change in the retirement plan marketplace, our industry is faced with sudden changes for plan sponsors, participants and financial advisors alike. This article summarizes the most pressing topics. Located at: Benefits Selling Magazine, August 2007. Click on headline for full article.

401k Fast Facts - Summary: This is a one page "Fast Fact and Quick Statistics" sheet on 401k plans prepared by the American Benefits Council. Located at: American Benefits Council , August 2007. Click on headline for full article.

What's New -- A Qualified Plan Update - Summary: This is the presentation notes of attorney Ray R. Benner, Benner & Associates, Portland, OR, who reviews recent changes in law that affect qualified plans. Located at: Durig Capital, August 2007. Click on headline for full article.

SPARK Raises Concerns Over "401k Fair Disclosure" Act - Summary: The SPARK Institute has raised concerns regarding the "401k Fair Disclosure Retirement Security Act," stating that the legislation will discourage the formation of new retirement plans, among other concerns. Located at: 401khelpcenter.com, August 2007. Click on headline for full article.

401k Fee Disclosure Could Change Market - Summary: Meaningful 401k fee disclosure is necessary, but the industry must be careful not to inundate employees with information and deter them from saving for retirement, according to experts from the American Benefits Council. Located at: Employee Benefit News (free registration may be required), August 2007. Click on headline for full article.

Excessive Fee Litigation: How Plan Sponsors and Service Providers Can Protect Themselves - Summary: This article discusses the background of the recent 401k fee complaints, the allegations in the complaints, defenses raised, and court decisions related to these cases. It concludes with a discussion of the likely trends for the future and practice tips for plan sponsors and service providers. Located at: Thelen Reid Brown Raysman & Steiner LLP, August 2007. Click on headline for full article.

COMMENTARY: The Little Secret Your Insurance and Stockbroker Doesn't Want You to Know - Summary: The author says, "as the fiduciary on your 401k plan, you have a duty to your employees to review fees and investments yearly. That doesn't mean letting your 401k insurance or stockbroker conduct an annual audit." Located at: 401khelpcenter.com, August 2007. Click on headline for full article.

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