Topic
defined contribution plans
65 published works
The Business of Benefits
For Guaranteed Lifetime Income in DC Plans: (ITS) Time Has Come Today
But, first, another note of introduction...... It is with great pleasure to announce that my friend and fellow pink-shirted compatriot (many of our industry colleagues may fondly remember THAT story!)…
Boston ERISA & Insurance Litigation Blog
From Studebaker to Stock Drops, in One Lawyer’s Lifetime
How cool is this? I have talked in various posts and in seminars, webinars and the like for years about the transition from defined benefit plans to defined contribution plans,…
The Business of Benefits
Prudence, not Prescience: A Suggestion for a Fiduciary Standard for DC Annuity Purchases
By Robert Toth
The question of what the appropriate fiduciary standard should be in assessing the insurer insolvency risk when purchasing annuities by defined contribution plans continues to be a tough one. It…
The Business of Benefits
DC Annuity Portability and Asimov’s “M.N.C.”: What Is Old Is New Again
By Robert Toth
How, one may legitimately ask, can anyone possibly write anything that makes any sense with a title like the one I've given this blog? Easily, is my answer, as as…
The Business of Benefits
BNA’s “Insurance Guarantees In Defined Contribution Plans” Published
By Robert Toth
BNA's Tax Management Advisory Board published memorandum as an "Advisory Board Analysis" last week, "Income Guarantees in Defined Contribution Plans." It speaks in some detail of the technical issues confronting…
The Business of Benefits
The Beer Napkin Annuity: An Answer to “Pension Envy”?
By Robert Toth
Well, technically, we didn't write this idea on the beer napkin, but the thought occurred to us to do so as David John and I were sitting in a restaurant…
The Business of Benefits
The New Generation of Annuities: Balancing Flexibility, Stability and the Pooling of Interests
By Robert Toth
I mentioned in a posting last week that we will take some time on this blog to work through a number of the legal and technical issues related to annuitizing…
The Retirement Plan Blog
Balance forward 401(k) plans: someone’s gotta win, someone’s gotta lose
By Jerry Kalish
Balance forward 401(k) plans may seem like an arcane topic for a Saturday morning even if you’re a pension person. But if you’re a plan sponsor or a 401(k) plan…
Boston ERISA & Insurance Litigation Blog
The End of the Pre-History of Retirement
Here is an entertaining history of retirement in a nutshell, at least up to the new world we inhabit today, in which defined contribution plans govern and employees bear all…
Boston ERISA & Insurance Litigation Blog
Follow the Numbers: the Evolution in ERISA Law
I have noted two things - well, many things, only two of which are relevant to this post - in the past, one the line that Marx was wrong about…