December 2008


The Plot to Kill the 401(k)

Those rumors that the new Congress may kill 401(k) plans may be just that—but Washington appears ready to think about making some substantial changes


Plot Lines

In the political season just past, a common—and powerful—­theme on all sides was what the "other" side was going to take away from you.


December 2008 news articles that also appear in the Upfront section of the December issue.

War Stories

December 2008

We all have them: those front-line experiences that are inevitable when one deals with the variety—and sensitivity—of issues associated with human beings and critical life events.

Bells & Whistles

December 2008

Each month, Bells & Whistles highlights recent product introductions that plan sponsors may find of interest.


The Spectre of Audits

Sponsors preparing for new 403(b) regs should anticipate stepped-up IRS compliance efforts


Rough Cuts

Few companies have reduced their 401(k) matches yet, but more are considering the possibility

Asset Mix

Seismic Shifts

The current market volatility, combined­ with the Pension Protection Act (PPA) mandate to curb smoothing­ of pension­ plans' assets and liabilities­, apparently­ have motivated some corporate­ sponsors­ to explore liability-driven investing­ (LDI).

Case Sensitive

Replacement Parse

Robert Edwards vs. Harleysville National Bank, 87-3987


Day Brake?

The Texas management consultant whose name has been attached to a landmark U.S. Supreme Court ruling on participants' legal rights to pursue fiduciary breach claims has no regrets.

Barry's Pickings

Another Symposium on Pension Finance

This discussion between Enthusius (in hospital), Economicus, and Skepticus (the narrator) follows up on their earlier dialogue, "The Symposium on Pension Finance."

Saxon Angle

Bail Bonds?

It is not clear if the financial bailout legislation bails out pension plans