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DATAIR Government Forms Software [Advert.]
EFAST2–approved 5500s with all schedules and PBGC forms, 1099Rs, 5300 series, FAS 158 (license only the modules you need). Built–in verification and expert live support assures accuracy. PC–based software for economy and maximum security.
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[Guidance Overview]
The DOL's 408(b)(2) Regulation: Impact on Investment Managers (PDF)
"The 408(b)(2) regulation provides detailed requirements that must be satisfied to have a 'reasonable' arrangement. It does so by requiring the disclosure of specified terms of the arrangement to provide fiduciaries . . . with the information necessary to determine whether the arrangement is exempt from the prohibited transaction restrictions."
(Drinker Biddle & Reath LLP)
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Financial Literacy and Retirement Planning in the United States
"We examine financial literacy in the United States using the new National Financial Capability Study, wherein we demonstrate that financial literacy is particularly low among the young, women, and the less-educated."
(National Bureau of Economic Research; paid subscription or individual purchase required to retrieve full text)
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Constructing an Appropriate Investment Policy Statement for 401(k) Plans
"A written IPS can act as the cornerstone to regulatory and legal compliance. With this written IPS, the fiduciary has documented the justification of the appropriateness of the institution's mission and investment objectives. From this, the fiduciary can better evaluate and monitor the institutional fund's investment performance."
(Fiduciary News)
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Living Longer Impacts Retirement Savings and the Workplace, Says Study
"The issue brief notes that today's workers need to understand that they should expect to live a long time after they retire, and while no one knows the answer to how long will they live during retirement, the issue brief provides an in-depth analysis of life expectancies in retirement with tables and examples."
(PLANSPONSOR.COM)
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[Opinion]
The PBGC Premium Rate Question and the Future of U.S. Pension Insurance (PDF)
"Significant reforms are necessary to avoid further harm to the agency's insurance programs. Among the needed changes are improvements in PBGC governance, expanded authority to set insurance premium rates and guaranteed pension benefits, and greater flexibility in selecting investments."
(The Bureau of National Affairs, Inc.; authored by George M. Kraw)
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[Opinion]
The Arithmetic and Politics of a Social Security Solution
"Well, there are only two ways to fix Social Security—either by raising taxes or reducing benefits. Fortunately, there are many options within those broad categories that spread the burden widely while increasing payments to the very old and the very poor . . . ."
(Bloomberg LLP)
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[Opinion]
ERIC Response to Request for Information Regarding Electronic Disclosure (PDF)
"The Department's existing safe harbor for electronic disclosure . . . significantly restricts the feasibility of using electronic disclosure. Of particular concern is the requirement to obtain affirmative consent unless access to the applicable electronic medium is an 'integral part of [the participant's] duties.'"
(The ERISA Industry Committee)
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Benefits in General; Executive Compensation
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[Guidance Overview]
Modifying Options After Exercise: Good Faith Required
"A privately held company recently learned that the company's broad authority under its LTIP to modify or even cancel outstanding stock options had its limits. The result was that the company's former CFO received $5.4 mil.lion more upon exercising options than the company argued was owed."
(National Association of Stock Plan Professionals via Utz, Miller & Eickman, LLC)
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Press Releases
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