DC Plan Administration Published in PLANSPONSOR April 2013
Packaging the DC Plan
401(k) defined contribution (DC) plan has its origins as part of the 1978 Tax
Reform Act, where it languished in obscurity until 1980, when benefits
consultant Ted Benna took note of the provisions and determined how they opened
the door to creating a tax-advantaged way to save for retirement.
The Changing Role of Adviser