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(k)Plans:Paying the Price

Lawsuits allege that participants were charged excessive fees for 401(k) investments

Lawsuits allege that participants were charged excessive fees for 401(k) investments

ERISA plaintiffs' firms appear to have a new pet project: 401(k) fees.

Since September, 10 lawsuits have been filed in federal court alleging that participants had to bear unnecessarily high 401(k) fees. The lawsuits targeted plan sponsors and their officers, directors, and employees. "What we allege is breach of fiduciary duty, and the duty of loyalty and prudence," says Jerome Schlichter, founding partner at St. Louis-based law firm Schlichter, Bogard & Denton LLP, which filed the suits. "Among other things, we are alleging that the fees and expenses were excessive, and that they were not properly monitored." He declines to talk in more depth about the cases, or about plans to file more lawsuits.

As of press time, Schlichter Bogard & Denton also had moved to transfer two of the suits, but that effort may not be "forum shopping," says Greg Ash, a Kansas City-based partner and chair of the ERISA litigation group at law firm Spencer Fane Britt & Browne, LLP. In the Northrop Grumman Corp. and United Technologies Corp. suits, the transfer request is likely "because they realized that the venue was not proper where they originally filed—because the plans were not administered there—or that certain individual defendants they named were not subject to jurisdiction there," he says. In addition, defendants in the International Paper Co. and Lockheed Martin Corp. cases have asked the courts to transfer those lawsuits to federal courts in other states, arguing that the original venue is either improper or inconvenient, he says.

The suits shine a light on the controversial issue of revenue-sharing, and assert among other things that participants needed to get more information about these deals. Some dispute that contention. "Does the average participant care?" asks Ted Scallet, a principal at Groom Law Group in Washington. "They want to know that the cost of the fund is 125 basis points. They could not care less that 24% goes to sales and overhead, etc."

The suits seem likely to trigger a broader wave of concern for an industry plagued with concerns about questionable revenue-sharing practices and market-timing. In late October, the Los Angeles Times reported that a group of teachers acting as an advisory committee for the Los Angeles Unified School District (LAUSD) in its selection of a 457 plan provider expressed concern that the district might find itself liable for failing to disclose the revenue-sharing arrangements used by AIG-VALIC—which ultimately relented and disclosed the breakdown of those arrangements in order to win the business. The district's teachers union, United Teachers Los Angeles, also threatened to withhold its support for the 457 plan unless full disclosure was made.

The lawsuits basically make three allegations, Scallet says. First, that participants did not receive adequate disclosure of fees. Second, that the total fees are excessive because they include revenue-sharing that pays for things "that are not a direct cost of the services provided to the plan by the mutual fund complex," he says. Third, the fiduciaries picked funds with excessive fees, and subsequently did not monitor fees adequately.

Of course, ERISA does not require fiduciaries to pick the lowest-cost funds. "The question is: Are the total fees being paid by participants reasonable in light of the services they receive?" says David Wray, president of the Chicago-based Profit Sharing/401(k) Council of America. "I do not think we have had any recent clarification on exactly what 'reasonable' means."

Fiduciaries do not always have to select the absolute lowest-cost funds, "if the return justifies the expense," agrees Derek Loeser, a Seattle-based partner at Keller Rohrback LLP, a well-known ERISA plaintiffs' firm, but, he continues, "Fiduciaries should be looking for inexpensive funds that are run by trustworthy people.

"As 401(k)s become more important for people's retirements, they get more focused on what is wrong with these funds," Loeser says. He sees plenty wrong. "Participants are not at the center of many fiduciaries' investment selection," he says. "Fee-sharing and kickbacks and other things seem to enrich some fiduciaries at the expense of participants. That can have a huge impact on the value of someone's retirement savings."

Scallet cites several other explanations for the timing. In the past two or three years, he says, the investigations of New York State Attorney General Eliot Spitzer have put the spotlight on "what the plaintiffs' bar might call the 'secret world of fees in the financial-services industry.'" Also during that time, the U.S. Department of Labor has begun working on projects aimed at "getting a better understanding of, and disclosure of, these sorts of payments." Finally, he says, recent years have seen the rise of class-action firms specializing in ERISA cases.

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