Topic
defined contribution plans
65 published works
Labor Law Prof Blog
Kaplan on Getting Money Out of Your Retirement Savings Accounts
Richard Kaplan (Illinois) has just posted on SSRN his chapter What Now? A Boomer's Baedeker for the Distribution Phase of Defined Contribution Retirement Plans (NYU Review of Employee Benefits and…
Compensation & Benefits Blog
District Court Rules Privately-Held Stock Plan Fiduciary May Have Affirmative Duty To Disclose
By Neil V. Shah
A federal district court in Georgia held that plan fiduciaries of a closely-held company’s single stock ERISA fund may have a duty to disclose material, non-public information concerning the value…
Wills, Trusts & Estates Prof Blog
Efforts Expanding Retirement Planning Tools
According to a survey from Aon Hewitt, defined contribution plans are expanding efforts to provide financial advice and retirement planning tools. “There’s an awareness among sponsors that lots of people…
Pensions and Benefits
Short service refunds from UK pension schemes – oh, preserve us!
By Chris Harper
When Section 36 of the Pensions Act 2014 comes into force, employees who subsequently join a UK defined contribution pension scheme or arrangement will be entitled to receive scheme benefits…
The Business of Benefits
New QLACs Establish Foundation for DC Annuitization
By Robert Toth
Lifetime Income for 401(k) plans has been been getting a lot of press, driven in large part by efforts by the DOL and Treasury to find ways to promote retirement…
Pensions and Benefits
Is the time right for Collective DC in the UK?
Today’s discussions around Collective DC pension schemes (“CDC”) highlight investment performance, and ask us to consider that pooling of the investment risk could bring better outcomes for all. In a…
The Business of Benefits
A Useful Compendium of Lifetime Income Guidance for Defined Contribution Plans
By Robert Toth
We have been extensively researching, writing on and developing the concept of providing lifetime income from defined contribution plans for some 15 years. The work has resulted in a patent; several…
Boston ERISA & Insurance Litigation Blog
The Lessons of Detroit for Private Sector Retirement Plans
Much has been written over the years about the transition of employees from pension plans to 401(k)s by private industry over the past decade or so, with pensions disappearing and…
The Business of Benefits
Suggestions for Regulatory Next Steps to Accommodate DC Annuities
By Robert Toth
Both of these agencies (Treasury and DOL) continue to attempt to support this process, using their existing regulatory authority. Though there are a number of things which probably need legislative…
Boston ERISA & Insurance Litigation Blog
How Much Employer Stock is Too Much? Anything More than a Little
Here is a well-done article, with data spoon fed by BrightScope, on the issue of having large employer stock holdings in defined contribution plans. The article points out the extent…