Headlines about "Ret plans - design"
Gathered from the web by the editors at BenefitsLink.com.
Calculating the Combined Value of San Diego's Two Pension Plans
Excerpt: "AS A CITY, San Diego is unusual -- almost unique -- in that it provides its 'general' city employees (all but police and firefighters) with not just one, but TWO FULL MATCHING PENSIONS. In addition to the traditional government defined benefit (DB) plan common to all cities, San Diego also provides such employees with a 401k-type, defined contribution (DC) plan -- their SPSP plan. These employees must put in a minimum of 3% into their earmarked account, and can put in more up to set limits (see Excel spreadsheet [on the target page]). Whatever they put in, the city will match dollar-for-dollar. This spreadsheet is designed to show the combined value of these two benefits." (PensionWatch)
What Do the QDIA Regulations Mean for Your Plan?
Excerpt: "The use of qualified default investment alternatives (QDIAs), therefore, is a practical option for plan sponsors that want to help their participants take part in the company-sponsored retirement plan but want to have protection under the Employee Retirement Income Security Act (ERISA)." (PLANSPONSOR.com; free registration required)
Comparison Chart of Selected Features of Public Sector Hybrid Retirement Benefit Plans (PDF)
2 pages. (National Association of State Retirement Administrators)
More Players Call Foul on National Football League's Pension System
Excerpt: "The National Football League's pension system continues to pay players less than they are entitled to for disabilities caused by on-field injuries, a lawsuit filed in U.S. District Court in Baltimore claims. The pension suit against the league is the third one filed by attorney Cyril V. Smith, who won a verdict of more than $1.5 million for the family of the late 'Iron Mike' Webster in 2005. The decision was affirmed by the 4th U.S. Circuit Court of Appeals." (The Daily Record)
401(k) Participation Rates Stall Despite Rise of Auto-Enrollment
Excerpt: "Despite the best efforts of many plan sponsors, participation rates in a survey of more than 400 corporate plan sponsors remained basically the same over the past two years -- on average, 76% of employees now participate in their company's 401(k) plan, according to a new study by Deloitte Consulting." (Financial Week; free registration required)
The 2008 401(k) Benchmarking Survey (PDF)
42 pages. Excerpt: "The Survey data reflects 2007 and early 2008 401(k) plan activity, as well as in some cases, anticipated changes that plan sponsors are considering. This comprehensive poll offers both an 'into the weeds,' highly detailed examination of 401(k) policies and practices, as well as a more strategic perspective on plan sponsors' and participants' struggles to get the most mileage out of these powerful retirement savings vehicles." (Deloitte / International Foundation of Employee Benefit Plans / International Society of Certified Employee Benefit Specialists)
A Discussion of the Current State of Defined Benefit Plans in the United Kingdom (PDF)
6 pages. Excerpt: "In this 'Perspectives' we share the main findings of research Towers Perrin commissioned in association with the Economist Intelligence Unit (EIU), and how it is affecting UK pension schemes." (Towers Perrin)
[Guidance Overview] House Passes PPA Technical Corrections Bill with Asset Smoothing Provision
Excerpt: "The requirement under the PPA that plan assets and liabilities be smoothed over two years had raised the specter of volatility in plan contributions that smoothing was designed to neutralize. The House bill would provide that, in determining the value of a plan's asset under the averaging method, such averaging be adjusted for expected earnings as specified by the Secretary of the Treasury. Such an adjustment is in addition to the present law adjustments for contributions and distributions." (Wolters Kluwer)
Defined Benefit Pension Plan Freezes Affect Millions of Participants - May Pose Retirement Income Challenges (PDF)
62 pages. Excerpt: "This report examines (1) the extent to which DB pension plans are frozen and the characteristics of frozen plans; and (2) the implications of these freezes for plan participants, plan sponsors, and the PBGC." (U.S. Government Accountability Office)
GAO Survey of Sponsors of Large Defined Benefit Pension Plans
Excerpt: "To better understand the current plan freeze environment and its significance to the DB system going forward, GAO conducted a study of sponsors of tax-qualified, single-employer, defined benefit (DB) plans that had 100 or more total participants. [There are special Instructions for Viewing This Survey.]" (U.S. Government Accountability Office)
One Fifth of Defined Benefit Plan Participants Had Plans Frozen, According to GAO
Excerpt: "The Government Accountability Office (GAO) report prompted a statement released Monday by U.S. Congressman Earl Pomeroy (D-North Dakota) calling the report 'disturbing.' The GAO report, entitled 'Defined Benefit Pensions: Plan Freezes Affect Millions of Participants and May Pose Retirement Income Challenges,' said 3.3 million Americans will have lower pension income because of the defined benefit freeze trend." (PLANSPONSOR.com; free registration required)
Defined Contribution Plans in Europe
Excerpt: "In this article, we will discuss defined contribution (DC) plans across Europe and introduce some common themes as well as cultural differences that will help multinational plan sponsors find opportunities to streamline their DC plan designs and plan management practices across borders." (Mercer LLC)
[Guidance Overview] The First Circuit on ERISA Standing in Kerr et al. v. W.R. Grace, et al.
Excerpt: "Very interesting case out of the First Circuit the other day on the question of whether former employees satisfy ERISA standing requirements with regard to defined contribution plans. Short answer is they do, but the Court's analysis and discussion is an interesting open field run across a range of issues that are both explicit and implicit to any consideration of this question." (Stephen Rosenberg of The McCormack Firm, LLC)
San Diego Mayor, Unions Reach Deal on Pension Reform
Excerpt: "A tentative deal to overhaul the city's pension plan has been reached by Mayor Jerry Sanders and three city unions, officials said Tuesday. Sanders said the agreement is another step in reforming the city's pension system. He said in 20 years, the new compromise would save the city $23 million a year." (NBCSandiego.com)
Getting the Most Out of Your Pension
Excerpt: "If you or your spouse is eligible to receive a pension, it will figure prominently in your retirement planning. However, pension laws are complicated, so it is important to learn the facts about your company's pension plan to make sure that you obtain the benefits to which you are entitled." (The Daily Advertiser)
[Opinion] There Is No Fundamental Problem with Defined Benefit Plans If Managed and Designed Well
Excerpt: "The problems they have are simply one of design and making decisions based on politics rather than mathematics." (voiceofsandiego.org)
[Opinion] Text of Brief for Secretary of Labor As Amicus Curiae in Sowers, et al v. FreightCar America, June 06, 2008 (PDF)
25 pages. Sowers, et al v. FreightCar America (Brief For The Secretary Of Labor as amicus curiae supporting Plaintiffs-Appellees of neither party), June 06, 2008 (U.S. Department of Labor)
Washington, D.C. Court Employees Want Retirement Plan Fixed
Excerpt: "When the D.C. Revitalization Act was passed in 1997, the law required employees of D.C. Superior Court and the D.C. Court of Appeals to participate in the federal pension system. But the law didn't provide for counting years worked under the former retirement plan." (Law.com)
Are Pan-European Pension Plans the Answer?
Excerpt: "In this article, the authors take a look at why the Pan-European Pension (or IORP) Directive to establish cross-border pension plans has not taken hold in Europe and how multinationals, despite the perceived barriers of this communal initiative, can potentially benefit from these plans." (Mercer LLC)
Raiding the Retirement Stash
Excerpt: "The increase in 401(k) loans is so high because this money is so easy to borrow. If your plan allows such a loan, you can borrow $50,000 or one-half of the vested balance from your retirement account, whichever is lower. The loan has to be repaid in five years or less, except for loans that have been taken out for the first-time purchase of a home. That loan can be repaid over a period of up to 15 years." (The Washington Post; free registration required)
[Opinion] American Benefits Council Amicus Brief in McCullough v. Aegon (PDF)
30 pages. Excerpt: "Any rejection or narrowing of the eminently sensible Eighth Circuit rule would have severely adverse effects on the defined benefit plan system. Plan sponsors, as fiduciaries, would be exposed to enormous additional liabilities and litigation, further accelerating the decline of the defined benefit system. And the same plan sponsors would face a major disincentive to contribute more to their defined benefit plans than the minimum amount required." (American Benefits Council)
Companies Gradually Adopting Pan-European Pensions
Excerpt: "Although rules adopted in the last few years have paved the way to offering pan-European pension schemes, the number of employers implementing such plans is growing only at a gradual pace. However, the issue still bears watching for employers, as some developments in the marketplace could speed adoption of such plans." (Watson Wyatt Worldwide)
[Guidance Overview] Meeting PPA Minimum Funding Requirements on a Budget: Case Study of One Organization's Path
Excerpt: "The plan sponsors expressed two goals: They wanted to hit PPA's early targets in order to qualify for the law's transition rules and preferred a level payment schedule through the 2014 plan year that did not require any large funding jumps from year to year." (Milliman)
House Panel Passes Thrift Savings Plan Automatic Features Bill
Excerpt: "A House Committee has approved a measure to auto enroll new federal workers in the Thrift Savings Plan with a 3% deferral. The bill okayed by the House Oversight and Government Reform Committee would also designate the TSP's Government Securities Fund, known as the G Fund, as the default investment option. As is typically the case in auto enrollment, federal workers would have the opportunity to opt out of the plan." (PLANSPONSOR.com; free registration required)
Debit Card That Taps 401(k) Retirement Savings Is Easy to Use -- and Abuse
Excerpt: "The rub is that employees evidently like the ability to borrow; studies show it actually makes them more likely to contribute to a retirement plan. Most 401(k) participants have access to loans and about 20% have gone through hoops and hassles to get one. Yet employers seem to be drawing the line with the debit card. Though the product has been around for several years, few companies offer it -- and probably won't." (MarketWatch)
States Eye Cycle of Retiring, Rehiring
Excerpt: "The practice -- called 'double dipping' -- lets tens of thousands of state and local workers retire, collect pension benefits and then keep working, often at the same job. . . . Double-dipping is legal in nearly every state under existing pension and hiring rules. It is especially common among educators, police officers and others who retire young after 20 to 30 years on the job." (USA TODAY)
Hearing: Your Money, Your Future: Public Pension Plans and the Need to Strengthen Retirement Security and Economic Growth
Excerpt: "U.S. Senator Robert P. Casey (D-PA) convened a hearing of the Joint Economic Committee (JEC) to examine the public and private sector impacts of defined benefit pension plans in the public sector. The hearing entitled, 'Your Money, Your Future: Public Pension Plans and the Need to Strengthen Retirement Security and Economic Growth' was held Thursday, July 10 at 10:00am in Room 106 of the Dirksen Senate Office Building. The panel of experts discussed the recent changeover from defined benefits to defined contributions plans and its effect on employees' retirement income and the U.S. economy." (U.S. Congress Joint Economic Committee)
Text of the 401(k) Plan Debit Card Bill (PDF)
4 pages. Excerpt: "To amend the Internal Revenue Code of 1986 to provide that no loan may be made from a qualified employer plan using a credit card or other intermediary and to limit the number of loans that may be made from a qualified employer plan to a participant or beneficiary." (U.S. Senate via American Benefits Council)
[Guidance Overview] 'Why Do Spouses Have to Be the Automatic Beneficiary of a Retirement Plan?'
Excerpt: "[The Retirement Equity Act of 1984] amended Title I of ERISA to require written consent of both the employee and his or her spouse to waive the survivors' annuity option in a defined benefit plan. Under certain conditions, this rule also applies to defined contribution plans." (National Benefits Services, Inc.)
Eliminating 401(k) Matches Might Actually Lead to a Savings Boon
Excerpt: "Some researchers are suggesting that employers can put in place automatic enrollment plans and eliminate their 401(k) matches without any adverse effect on participation or contribution rates. In fact, researchers are suggesting that an employer might be better off using the matching-contribution money to minimize 401(k) plan fees, reduce health-care costs or pay for other employee benefits." (MarketWatch via FOX News Network, LLC)
[Guidance Overview] IRS May Not Exercise Participant's Early Distribution Election to Collect on Levy
Excerpt: "IRS Office of Chief Counsel issued an Advice Memorandum concluding that the Service is not entitled to exercise a taxpayer's right to suspend membership in a state retirement fund in order to obtain immediate distribution where the taxpayer has not reached retirement age. Office of Chief Counsel, Internal Revenue Service, Memorandum No. 200819001, Released May 9, 2008." (Deloitte via BenefitsLink.com)
[Opinion] Pension Rights Center's Statement to Senate July 16, 2008, Hearing on Participants' Access to Funds Before Retirement (PDF)
4 pages. Excerpt: "The Pension Rights Center -- the nation's only consumer organization dedicated solely to protecting and promoting the retirement security of American workers, retirees and their families -- commends the Senate Aging Committee for holding this aptly-named hearing 'Saving Smartly for Retirement. Are Americans Being Encouraged to Break Open the Piggy Bank?'" (Pension Rights Center)
Automatic Enrollment in 401(k) Plans Comes at a Price for the Company
Excerpt: "According to a Hewitt Associates survey of 190 companies, greater dollar matches were cited as the primary impediment to automatic enrollment by nearly half the companies that did not intend to adopt the practice in the near future. Pam Hess, Hewitt's director of retirement research, estimates that a company that automatically enrolled all its employees in a plan would hike the amount it spent in matches by 20 to 30 percent." (CFO.com)
Federal Thrift Savings Plan Automatic Enrollment Bill Clears House Committee
Excerpt: "The legislation (H.R. 6500) would require agencies to invest the automatic contributions in the plan's stable government securities fund. The bill originally called for default investment in the life-cycle funds, which initially focus on riskier but higher yielding investments and then switch to a more conservative mix of investments as an employee nears retirement." (GovernmentExecutive.com)
[Guidance Overview] Supreme Court ADEA Cases Address Disability Pension Provision and Downsizing (PDF)
Excerpt: "This case clarifies that differential treatment based on pension status does not automatically correlate with age discrimination, but recognizes that discrimination can be shown where pension status is a proxy for age or a plan design is impermissibly motivated by age. To minimize potential exposure to age discrimination claims, employers should exercise particular caution in structuring benefit plans or programs that take age into account, such as phased retirement programs, or that base eligibility on pension status." (Buck Consultants)
Senate Committee Examines Ability of Participants to Access Funds Before Retirement Age
The target page provides links to a Webcast of the hearing, Statements of Committee Members, and witness statements. (U.S. Senate Special Committee on Aging)
San Diego Pension Plan Predicted to Pass
Excerpt: "Mayor Jerry Sanders took his pension plan for city workers on the road yesterday, seeking understanding and support from Scripps Ranch voters at a town-hall meeting. The plan, designed to save the city money in the future, would cut retirement benefits for non-public-safety employees hired on or after July 1, 2009." (San Diego Union Tribune)
Divorce Decree Submitted after Participant's Death Is not a QDRO
Excerpt: "The U.S. District Court for the Middle District of Alabama ruled that a divorce decree did not meet the requirements a Qualified Domestic Relations Order (QDRO) because of technical failures and untimely submission to the plan administrator." (PLANSPONSOR.com; free registration required)
[Opinion] Buck Consultants' Comments on Proposed Regs Regarding Determination of Minimum Required Contributions for Single-Employer Defined Benefit Plans (PDF)
5 pages. Excerpt: "Our comments focus on various technical issues of application that should be clarified in the final regulation, and the interaction of this proposed regulation with the proposed regulation on measurement of assets and liabilities for pension funding purposes and the proposed regulation on the effect of prefunding balances and carryover balances under subsection 430(f)." (Buck Consultants)
Senators Seek to Cap Loans from 401(k)s
Excerpt: "Legislation setting limits on the number of loans that can be taken from 401(k) plans as well as prohibitions on 401(k) debit cards is to be introduced today by Senate Special Committee on Aging Chairman Herbert Kohl, D-Wis., and Sen. Charles Schumer, D-N.Y." (Investment News; free registration required)
[Guidance Overview] Timing of Remittance of Employee-Withheld Plan Contributions
Excerpt: "To avoid civil and criminal penalties, and to reduce the risk of lawsuits and governmental scrutiny, employers should review their existing contribution practices to ensure that employee contributions are deposited to the proper plan as quickly as possible following each pay period. While the amount of time that is reasonable depends on the facts and circumstances of each individual case, every effort should be made to minimize delay." (Poyner Spruill)
[Guidance Overview] Supreme Court Issues Two Significant Employee Benefits Decisions, But Uncertainty Remains (PDF)
4 pages. Excerpt: "In its recent decisions in Kentucky Retirement Systems v. E.E.O.C. and Metropolitan Life Insurance Company v. Glenn, the United States Supreme Court addressed several important issues regarding the design of employee benefit plans and related litigation. Both decisions, however, have unfortunately left a number of significant issues undecided and may lead to confusion and uncertainty for litigants and courts alike." (Dechert LLP)
U.S. Retirement System Should Look at Australian Superannuation System
Excerpt: "The Australian superannuation system, adopted in 1992, requires employers to contribute a percentage of pay (currently 9%) to an employee's pension. More recently, employees gained the ability to select the funds to which their employers contribute." (Employee Benefit News; free registration required)
[Guidance Overview] Teacher Did Not Meet Early Retirement Plan's Minimum Age Requirement
Excerpt: "Without addressing the open question of whether the Iowa Civil Rights Act (ICRA) contemplates a cause of action for reverse age bias, the Iowa Supreme Court held that a school district did not violate ICRA's prohibition against age bias when it denied a teacher's application for early retirement incentives on the grounds that she did not meet the plan's minimum age requirement." (Wolters Kluwer)
Is It Time to Reboot Your Defined-Contribution Plan?
Excerpt: "Re-enrollment is essentially the same as 'rebooting' the plan. It is a way of unwinding all of the poor investment decisions that plan participants have made in years past. It is also a way of seeing to it that existing participants more fully benefit from a plan that may look very different -- and much more investor-friendly -- from the plan in which they initially participated." (Workforce Management; free registration required)
The Next 401(k) Policy Initiative: Adequacy
Excerpt: "The Government Accountability Office released a report titled 'Private Pensions – Low Defined Contribution Plan Savings May Pose Challenges to Retirement Security, Especially for Many Low-Income Workers.' In this article we review the GAO report and various policy initiatives being considered to improve 401(k) plan 'adequacy.'" (JPMorgan Chase & Co.)
Defined Benefit Plans of the Future - Greater Funding, Less Risk
Excerpt: "Among other conclusions made in a recent report, Russell Investments says the defined benefit plan of 2017 will likely be better funded and accept less risk than pension plans today. Projections of the status of a wide range of DB plans based on the projection engine of Russell's Strategic Review process indicate barely one plan in every four will be below 90% funded in 2017. Russell says this is understandable given new funding rules dictated by the Pension Protection Act." (PLANSPONSOR.com; free registration required)
Annuities As a Retirement-Income Solution for Defined Contribution Plans
Excerpt: "Consumers ought to think of annuities with a long-term consumption frame, focused on what can be spent over time. A person with that mindset will think, 'I would rather know that I will have $4,000 a month to spend, regardless of whether the market goes up or down, or regardless of whether my health is good or poor,' says Jeffrey Brown, a University of Illinois at Urbana-Champaign finance professor and a TIAA-CREF Institute fellow . . . ." (PLANSPONSOR.com; free registration required)
[Guidance Overview] 403(b) Plans - Compliance Issues
Excerpt: "Attendees of a panel discussion at PLANSPONSOR's first-ever 403(b) Summit got a bird's-eye view of the enormous amount of work that lies ahead. That is because, panelists told plan sponsors, providers, lawyers, and other professionals at PLANSPONSOR's 403(b) Summit, 403(b) sponsors have until January 1, 2009, to get their regulatory house in order on many important issues." (PLANSPONSOR.com; free registration required)
[Guidance Overview] IRS Issues Minimum Required Contribution Rules for Defined Benefit Plans (PDF)
5 pages. Excerpt: "WHO'S AFFECTED These developments affect sponsors of qualified single-employer, multiple employer and multiemployer defined benefit plans. They do not affect governmental plans or church plans that do not elect to be covered by ERISA ('non-electing church plans')." (Prudential Retirement)
[Guidance Overview] Communicating 403(b) Changes to Your Employees
Excerpt: "Be sure to develop a 403(b) communications strategy for employees which explains: 403(b) sponsors must comply with these new IRS rules to keep employees' 403(b) retirement benefit tax deferred; these new IRS rules will mean that there are new 403(b) plan do's and don'ts, including greater employer oversight over participant transactions; and as plan sponsor, you are committed to communicating these changes to your employees to facilitate a painless and seamless transition to operate under the new IRS rules." (PLANSPONSOR.com; free registration required)
[Opinion] Target-Date Funds and 'Glideance' Counseling
Excerpt: "While the positive aspects of target date funds have been well publicized, plan fiduciaries may be unknowingly gliding into an area of risk not yet considered. If a participant in a target date fund were going to bring legal action against a plan sponsor for an inadequate accumulation of their savings account, what would the likely culprit be? Under performing investments that make up the target date funds? Maybe. Unreasonable costs? Perhaps the portfolio was made up of all proprietary funds that had higher than appropriate expenses." (Jeb Graham via 401khelpcenter.com)
Summary of Recent EBRI Policy Forum: Defined Contribution Plans in a Post-PPA Environment (PDF)
Pages 1-8 of 12 pages. Excerpt: "[EBRI] devoted its May 2008 policy forum to an examination of defined contribution plans in the wake of the Pension Protection Act of 2006 (PPA), which had far-reaching effects on 401(k)-type retirement savings plans. Early results indicate PPA is, in fact, beginning to achieve the growth in automatic 401(k) enrollment and savings that its sponsors predicted. [The document contains active links to referenced sources and to the EBRI Policy Forum Presentations.]" (Employee Benefit Research Institute)
[Opinion] PPA Amendment Giving Plan Sponsors Protection from Fiduciary Liability in Default Investments
Excerpt: "[S]ome employers have begun to ask whether they can take advantage of the new rules to 'nudge' employees periodically to take stock of their prior investment elections. One idea that has garnered significant attention is the concept of a periodic plan 'reset' or 'refresh' transaction." (PLANSPONSOR.com; free registration required)
West Virginia to Give Loans for Teachers to Pay Retirement Buy-In
Excerpt: "Teachers who opt to switch back into the Teachers Retirement System from the Teachers Defined Contribution Plan will have the opportunity to take out a loan to help cover their buy-in costs. The law requires the state to offer the loan to all teachers who choose to switch their retirement plans." (Charleston Daily Mail)
[Opinion] The Payroll IRA Plan of S. 1141 and H.R. 2167: It's PIP – Or Is It?
Excerpt: "An idea that has been wafting about in legislative halls and hearing rooms, in print and electronic media, and in assorted other venues for several years is to make employers in small businesses set up a payroll deduction facility for their employees not covered by employer-sponsored retirement plans, for the purpose of easing the making of contributions to an IRA established by or on behalf of the employee. . . . The PIP is more than just an idea. It has been embodied in several federal legislative proposals . . . . H.R. 2167 was one of the main topics discussed at a recent hearing on IRAs by the Ways & Means Committee's subcommittee on Select Revenue Measures, which has moved the legislation into the spotlight." (Alvin D. Lurie, Esq.)
[Guidance Overview] PPA Does Not Eliminate All Liability Surrounding the Management of a Qualified Retirement Plan
Excerpt: "Questions, both frequent and infrequent, abound about the Department of Labor's guidance on how advisers and employers could limit their liabilities by prudently selecting and monitoring a retirement plan's investment options. Here is a sampling of some of the less frequently cited points of confusion for both employers and advisers." (Employee Benefit Advisor; free registration required)
[Guidance Overview] How Early Can the Annual QDIA Notices Be Sent?
Excerpt: "Department of Labor rules govern the timing of QDIA notices. The annual notices must be delivered within a reasonable period of time, but no later than 30 days before the beginning of the plan year. The DOL rules provide guidance on the latest time the notices can be sent (30 days). However, many plan sponsors want to know when is the earliest date that the annual notices can be provided? In other words, what is a reasonable period of time for sending out the annual notices?" (Reish Luftman Reicher & Cohen)
[Guidance Overview] Every Company's Retirement Plan Must be Amended this Year
Excerpt: "Every retirement plan, including pension, profit sharing and 401(k) plans, regardless of whether the plan is a prototype, volume submitter, or individually drafted, must be amended to comply with the final Internal Revenue Code ('Code') Section 415 regulations issued by the IRS." (Reish Luftman Reicher & Cohen)
Retirement Plans and Insurance Policies Offer Quick Money with Real Disadvantages
Excerpt: "While tapping these funds may seem like a convenient way to address an immediate need, such as a looming medical or tuition bill, financial advisers urge caution. They say that consumers should carefully weigh the ramifications -- the possibility of a big tax bill and far less savings in retirement, for example -- before dipping into a 401(k), Individual Retirement Account or life-insurance policy." (The Wall Street Journal)
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