Magazine Articles

As October wound to a close, the Department of Labor finally published the much-anticipated final regulations on qualified default investment alternatives (QDIAs) under participant-directed indi­vidual account plans.

Often, when I hear a presentation by some behavioral economist about the virtues of exploiting employee passivity to increase participation and improve asset-allocation decisions in 401(k) plans—a.k.a. automatic...

For years, plan sponsors have relied on ERISA section 404(c), which enables a plan sponsor to avoid liability for the investment of plan assets where participants direct the...

Is it time to think about adding a Roth feature to your plan?

I was talking to an investment analyst recently and, after a long conversation about automatic enrollment, qualified default investment alternative (QDIA) prospects, discrimination testing, and how many working...

With the changing of the seasons, and ending of Daylight Savings Time, it seems much easier these days to hit the snooze and try for a few extra...

Many governments have figured out their OPEB (other post-employment benefit) liability under the new accounting standards that require them to disclose that number.

When Pitney Bowes Inc. started making plans to dramatically lower participant co-pays for medications to treat several chronic illnesses, "People thought we were crazy," says Dr. Jack Mahoney,...

Linda C. Saylor v. Retirement Committee, as Plan Administrator for Universal Health Services, Inc.; and Universal Health Services, Inc.

Does the basic concept of the glide path—the bedrock of the target-date funds currently enjoying a big surge in popularity—need rethinking?

By the time you read this, the much anticipated final regulations on what will constitute a qualified default investment alternative (QDIA)—the fund choice for participants who do not...

PLANSPONSOR.com news articles that also appeared in the Upfront section of the October issue.

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.

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

Amid disagreement over the depth of public pension underfunding, DC plans represent the camel's nose under the seat of government.

Private equity deals have performed well, but are just now starting to face rough conditions.

In tumultuous times, transition management matters even more.

On September 10, the Treasury Department and the Internal Revenue Service (IRS) issued Notice 2007-78 giving plan sponsors until December 31, 2008, to bring documents into compliance with...

By the time you read this, it will be October. As I write, we have just received (at the end of August) from the IRS the first really...

While it is not unusual for the courts, the Labor Department, or even Congress to focus attention on 401(k) fee issues, we are currently faced with the unique...