Table of Contents
Table of Contents
The “Entitlement” Thing
Popular culture in the US seems to be built around generations:
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Table of Contents
Staying the Course
A 400-point-plus market downturn tested defined contribution investors' commitment to equities last...
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Cost Consciousness
Cost increases at defined benefit plans-especially small ones-outpace those at defined contribution...
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Employees, or independent contractors?
Three IRS initiatives attempt to provide some relief for employers who face review of their workers' tax status. But the critics are not entirely pleased.
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Going for the Goal
Linking money managers' pay to performance seems inherently logical and fair. But designing performance-based compensation contracts can be frustratingly complicated. No wonder plan sponsors have been slow to...
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Washington Windfall
Generous congressional retirement benefits are turning former lawmakers into pension millionaires. Some want to change this. But will they create a true "citizen's Congress," or just a rich...
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Ottawa’s pension give-backs
In Canada, opposition parties are complaining that cutbacks and reforms enacted last year were not enough. Some have given up their pensions in protest.
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The Rating Game
Public funds earn extra returns by selling credit enhancements, liquidity facilities
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International Small Cap Returns
Despite benchmark complaints, some investors are reaping rewards
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Funds of funds
Why managers expect pensions to buy their approach to hedge fund investing
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Bargain Shoppers
As Japanese investors unload US real estate, pension plans look to snap it up
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Seeing is believing
What on-site visits can reveal about prospective outsourcing providers
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What’s new?
Start-ups favor 401(k)s, but spinoffs are sticking with defined benefit plans
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Countdown for multinationals
Long-awaited 404A regs will set foreign pension deductions
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Derivatives guidance
DoL letter emphasizes risk management, fiduciary education, stress testing
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Risk matters
Using downside risk analysis to set plan options and help participants make choices
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The Meaning of Risk
Under existing Securities and Exchange Commission rules, mutual funds are allowed to provide very general information about risk
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Inflated expectations?
US Treasury's inflation-indexed bonds could prove a mixed blessing
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New Ballgame
GASB will require government employers to prefund retiree health benefits
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Watered down
How a measure to curb disability retirement abuse faded in Massachusetts
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Beyond alliances
What consultant and master trustees hope to offer plan sponsors by merging
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Accounting Practices and Investing
Why improved accounting practices will help investors
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You are what you measure
In simpler days, it was enough for pension sponsors to measure annual return or compare that return with actuarial assumptions in order to demonstrate performance.