Topic
401(k)
519 published works
Labor Law Prof Blog
Study on Retirement Savings (Or Lack Thereof)
An important aspect of the job for most employees is the retirement package offered by our employers. As many of us know, most corporations are moving away from a traditional…
The Retirement Plan Blog
Fidelity reports average 401(k) balance up 12.9% in last 12 months. But let’s not live in the moment.
By Jerry Kalish
It's a clunker of a headline, but there's an important point to make. Yes, it's good news that Fidelity reported last Friday. The average account balance for participants in 401(k)…
The Retirement Plan Blog
What’s a fiduciary to do?
Admit it: Your company, as a 401(k) sponsor, and company decision makers who direct plan operations (including in-house trustees), are ERISA fiduciaries. Don’t quibble about this but take a step…
Benefit Notes
Government Publications on 401(k) Plans May Be of Interest
By Stinson LLP
The IRS and Department of Labor issue a number of publications on different topics, including 401(k) plans. The IRS has posted on its website a couple of jointly issued publications…
Pennsylvania Family Law
AVOIDING THE 10% 401(K) TAX PENALTY
By Aaron Weems
As the nation emerges from the fog of tax season, many people who paid little attention to their taxes for the previous eleven months just received a crash course in…
Employment & Labor
New York Times article: Breach of fiduciary duty to fail to monitor and reduce fees
It's not often that an ERISA issue gets prominent play in the press, but a recent article by Gretchen Morgenson is an exception. A Lone Ranger of the 401(k)’s began:…
The Retirement Plan Blog
Looking at 2013 401(k) testing in the rear view mirror
By Jerry Kalish
We just drove past it. The “it” is the March 15 deadline for 401(k) testing to determine whether Highly Compensated Employees (“HCEs”) contributed more than the IRS allows when compared…
Inside Jobs
Appellate Court Affirms Fiduciaries’ Liability for Failure to Monitor Revenue Sharing Paid to Recordkeeper
By Inside Jobs
On March 19, the Eighth Circuit addressed a long-running case involving alleged fiduciary duty breaches in the administration of 401(k) plans. (Tussey v. ABB, Inc.) Although the Eighth Circuit emphasized…
Health Law Prof Blog
The AOL Babies: Our Healthcare Crisis in a Nut
Where does one start with AOL CEO Armstrong's ridiculous and unfeeling justifications for changes in his company’s 401(k) plan. Cable TV and Twitter came out of the blocks fast with…
Securities Law Prof Blog
VanDerhei, Holden, Alonso & Bass on 401(k) Plans
Jack VanDerhei, Sarah Holden, Luis Alonso and Steven Bass have posted 401(K) Plan Asset Allocation, Account Balances, and Loan Activity in 2012 on SSRN with the following abstract:This paper is an…