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[Opinion] American Benefits Council Letter to EBSA on Proposed Rule Regarding Savings Arrangements Established by State Political Subdivisions for Non-Governmental Employees
State of Emergency: Your Employees' Rainy Day Fund
Expanded Distribution Options Next Step in DC Plan Design
Report of EPCU Completed Project: Ineligible Employer -- 403(b) Plans
New EPCU Compliance Project: SIMPLE IRA Plans - Eligible Sponsors
Workers at Peeps Factory Go on Strike: The Coming Peepocalypse?
6 in 10 Millennials Would Sacrifice Pay for Retirement Benefits
[Guidance Overview] IRS Simplifies Rules for Allowing Participants to Take Partial Lump-Sum Distributions
[Opinion] American Retirement Association Comment Letter to DOL on Proposed Regs for Savings Arrangements Established by State Political Subdivisions for Non-Governmental Employees (PDF)
How to Calculate the Value of Your Benefits
Retirement Assets Total $24.5 Trillion in Second Quarter 2016
Lawmakers' Year-End Sprint for Savings, Pension and Multiemployer Plan Changes (PDF)
Proposed Senate Legislation Includes Many Changes to Retirement Savings
It's All About Income: The American Retirement Experience
Impact of the Default Investment Decision on Participant Deferral Rates: Managed Accounts vs. Target Date Funds
A Latent Mechanism for Generating Wealth Inequality in 401(k) Retirement Plans
Kubler-Ross and IRS Announcement 2016-32
[Opinion] Joint Statement of Unions and Other Organizations Opposing Consideration of 'Composite' Pension Legislation
[Guidance Overview] Proposed Regulations Would Establish PBGC Missing Participant Program for Terminating 401(k) Plans
House Subcommittee Holds Hearing on Multiemployer 'Composite Plan' Proposal
Supreme Court Pauses Ninth Circuit's Decision in Church Plan Case
[Opinion] State-Run Retirement Plans Are Not a Complete Solution
Highest Number of DC Plans in a Decade Are Using Fixed Record-Keeping Fees
You Get What You Pay For: Guaranteed Returns in Retirement Saving Accounts
[Guidance Overview] 403(b) Multiple Employer Plans: ERISA and Tax Considerations (PDF)
Adequacy, Fairness and Sustainability of Pay-As-You-Go-Pension-Systems: Defined Benefit Versus Defined Contribution
JCT Description of Senate Committee Chairman's Modification of the Retirement Enhancement and Savings Act of 2016 (PDF)
The Path Forward: Defined Contribution Plans Can Achieve More (PDF)
From Assets to Income: A Goals-Based Approach to Retirement Spending (PDF)
[Guidance Overview] IRS Overview of Methods for Correcting Common Hardship Distribution Errors
[Opinion] Lifetime Income Language Should Be Voluntary, Not Required
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Minimum Vesting Standards for DB Plans (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Section 401(h) and Section 420 Determination of Qualification (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Section 401(k) Requirements (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Employee and Matching Contributions (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Required Distributions (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Miscellaneous Provisions (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Section 436 Limitations (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Affiliated Service Groups (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Top-Heavy Requirements (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Employee Leasing (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Limitations on Contributions and Benefits (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Safe Harbor Nondiscrimination Requirements for DC Plans (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Safe Harbor Nondiscrimination Requirements for DB Plans (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Permitted Disparity (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Joint and Survivor Determination of Qualification (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Minimum Vesting Standards for DC Plans (PDF)
[Official Guidance] IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Minimum Participation Standards (PDF)
[Opinion] A Proposal for a Simple Solution to Auto-Portability
The Implications of Carrying Higher Housing Debt Into Retirement (PDF)
When Will PBGC Premiums Force a Change in Contributions?
[Guidance Overview] IRS Extends Temporary Nondiscrimination Relief for Closed DB Plans Through 2017 (PDF)
[Official Guidance] Text of IRS Notice 2016-57: Temporary Nondiscrimination Relief for Closed DB Plans Extended through 2017 (PDF)
Employee Benefit Issues in Mergers and Acquisitions (PDF)
[Opinion] Getting Retirement Policy Right
Senators Introduce Small Business Employee Retirement Savings Act
How Does Student Debt Affect Early-Career Retirement Saving?
Cost of Employee Benefits for Private Industry Employers in the Northeast: $13.34 Per Hour in June 2016
[Opinion] Are Hospital Plans Sick And University Plans Dumb? (PDF)
The Evolving DC Plan: From Accumulation to De-accumulation (PDF)

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