Time for a New Definition of “Employee”

Microsoft Corporation has a knack for generating
controversy. The software giant did it again last fall, when
it became the subject of a headline-grabbing court decision
centering around a simple and seemingly innocuous question:
What is an employee?

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End Of The Line

Employees who roll over their 401(k) assets when they leave or retire are creating a new hundred-billion-dollar financial services market- and a new headache for plan sponsors who...
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A Lesson in Liability

Pension and benefits plans can hold service providers responsible for incompetent work under state malpractice laws, court says.
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In Canada, Independent is Better

Canadian pensions prefer independent money managers. But an ownership fight at a leading firm raises doubts about the independents' future.
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Slate Leaves Stronger, Healthier PBGC

A predecessor and a colleague recall the late executive director's efforts to rein in pension underfunding and promote pension reform legislation.
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Angela Berkowicz

Staff accountant and benefits coordinator
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When They Just Want to Stay Put

Most employers frown on plan participants' leaving assets in the company's 401(k) when they leave or retire. But some big plans see significant advantages in accommodating them.
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Financial Planning

New software packages offer defined contribution plan participants everthing from retirement savings projections to advice on buying or leasing a car. Here is our guide to what they...
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Kicking the Tires: A Checklist

What to ask when investigating financial planning software packages for your defined contribution plan participants.
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Extra Alpha

Stung by active managers' missing benchmarks, plans look again at enhanced indexing
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Soft Dollar Probe

An SEC offensive targets broker-dealers, investment advisors, and mutual funds
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Pension Obligation Bonds

Low rates inspire the first-ever state issue, and two record-breaking proposals
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Information Sharing

Employees get investment advice from planners over the internet
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Automatic Enrollment

Why most employers say no to an effective participation-boosting practice
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Proactive Matching

Using asset-liability management to allocate the pension surplus more efficiently