Excerpt: With the recent dramatic decline in the market, many plan administrators (and their third party service providers) are asking whether they should conduct an interim valuation of plan assets in a balance forward plan. Notions of 'fairness' aside, this question raises both fiduciary and tax issues and no matter what the plan fiduciary decides to do, someone is likely to be unhappy. Of course, if significant amounts are involved, the decision to re-value (or not to re-value) could result in litigation.  MORE >>