Topic
defined contribution plans
65 published works
Beneficially Yours
Missing Participants – What to do With Abandoned Accounts
By Richard G. Schwartz, Sarah Touzalin
Seyfarth Synopsis: Over the years, plan sponsors and administrators have wrestled with the question of what to do with the accounts of participants who left employment years earlier and cannot…
The Business of Benefits
Lifetime Income’s Learning Curve
By Robert Toth
The efforts to get some sort of handle on how to review, assess and implement DC lifetime income programs is very reminiscent, to me, of my experiences following the system-wide…
Banking, Finance and Securities
Pensions Investment Review: Unlocking the UK pensions market for growth
By Hannah Parker, Simon Lovegrove (UK)
On 14 November 2024, HM Treasury issued a consultation setting out proposals to legislate for a minimum size and maximum number of Defined Contribution (DC) pension scheme default funds. Policy…
The Business of Benefits
Benchmarking Outcomes, Not Fees
By Robert Toth
There are substantial efforts underway in many parts of the industry to develop similar sorts of benchmarking tools for assessing, comparing and monitoring the growing variety of lifetime income programs…
Cohen & Buckmann Insights
Chevron's Demise Creates Special Challenges for Defined Contribution Plans
Carol Buckmann provides further critical insight into the demise of Chevron deference in a Pensions & Investments article addressing the impact on defined contribution plan sponsors. Less certainty, she notes,…
ERISA Litigation
Updates and Best Practices Regarding Form 5500 Filings for Single-Employer Defined Contribution Plans
Believe it or not, the due date for annual Form 5500 filings is once again approaching. As a reminder, Forms 5500 are due by the last day of the seventh…
Benefits & Compensation Blog
IRS Issues Proposed Forfeiture Regulations
By Maureen J. Gorman, Rebecca C. Davenport
The IRS has issued proposed regulations on the treatment of forfeitures under defined benefit and defined contribution plans. The proposed guidance, which would amend Treasury Regulation 1.401-7, synthesizes (and updates…
Reinhart Boerner Van Deuren s.c. Alerts and Updates
SECURE 2.0 Act and Its Impact on Defined Contribution Plans
By Joshua H. Hernandez, Martha J. Mohs
The post SECURE 2.0 Act and Its Impact on Defined Contribution Plans first appeared on Reinhart Boerner Van Deuren
Global Workplace Insider
UK Pensions: Minimum pension ages: a lost opportunity to encourage small DC pension arrangements into consolidation?
HM Treasury has just swept in with a change to the pension tax rules taking effect from midnight on November 3, 2021) which has closed down a little wheeze which…
Global Regulation Tomorrow
FCA and the Pensions Regulator outline a framework for value for money in defined contribution pension schemes
On 16 September 2021, the Pensions Regulator and the FCA jointly issued Discussion Paper 21/3: Driving Value for Money in defined contribution pensions (DP21/3). In DP21/3 the regulators discuss developing…