"The recent volatility in the financial markets has prompted increased attention to the possibility and appropriateness of daily valued defined contribution retirement plans performing interim valuations prior to making participant distributions.... Plan fiduciaries responsible for making decisions about plan valuations and distributions will want to review their plan documents carefully and consider the following with their legal counsel. [1] Plan documents ... [2] The anti-cutback rule  ... [3] Additional fiduciary considerations  ... [4] Participant communications  ... [5] Other actions to consider."  MORE >>