Retirement benefits

Commentary: Retirement specialist John Ludwig reviews the consequences of an employer’s failure to make timely deposits to a participant’s retirement account.

Coming on the heels of the U.S. Supreme Court’s Dudenhoeffer decision, which eliminated a pro-fiduciary presumption with respect to company stock holdings in qualified retirement plans, the Fourth Circuit issued a decision last week that could cause even more unrest for plan fiduciaries.

Commentary: On July 4, 2014, the trustees of the BT Pension Scheme in the U.K. announced a record-breaking longevity risk transfer transaction that will provide long-term protection and income to the pension scheme in the event that members live longer than expected.

Corporate pension plan sponsors posted a median 4% return in the second quarter, thanks in part to their U.S. equity allocations.

We all know how markets have traded most of the time since the 2008 crash. One day everything is moving up in value, the next everything is falling. But things are changing.

Benefit plan documents should be reviewed regularly with the plan’s third-party administrator. While a plan’s TPA can assist employers in meeting regulatory requirements, it is important to define the roles and responsibilities of the plan sponsor, who is ultimately responsible for implementing plan policies and procedures.

The Guardian Insurance & Annuity Company on Wednesday launched The Fiduciary Awareness Quiz, a first-of-its kind assessment to help plan sponsors better understand their fiduciary obligations and responsibilities.

From fees and features to funds and fiduciaries, there's lots to consider when reviewing your 401(k) plan.

Commentary: Benefit advisers should help educate 403(b) plan sponsors about appropriate Form 5500 compliance before the DOL takes enforcement action, the Principal Financial Group's Aaron Friedman says.

As employers try to figure out how best to prepare their workforces for retirement, experts in the benefits and investment industries recommend that an individual retirement account – either the traditional or Roth version – can be a good complement or standalone option for an employee’s retirement path.

Making the choice between TPAs serving as 3(16) fiduciaries or going with retirement planning advice in a 3(21) or 3(38) can help make financial management of a 401(k) plan go more smoothly.

Many companies have frozen their defined benefit plans to new hires. Others have abandoned their pensions in favor of a 401(k) or other defined contribution plan. But not everyone is happy with DC plans because they often leave participants to fend for themselves when most have never had to make investment decisions.

With the Form 5500 deadline fast approaching, 401(k) plan sponsors should be aware of common mistakes that can easily occur when filing the form.

While employees at some of America's most successful businesses do enjoy a healthy range of 401(k) benefits, those working at Facebook, Whole Foods and Amazon.com are not as lucky.

Commentary: Columnist Jerry Kalish discusses the ins and outs of cafeteria plans, which may be seeing a rise in interest due to the ACA.

Retirees should move beyond the long-held “4% Rule” and take into account the full range of financial opportunities and risks they could face going into the golden years.

Learn about how technology can demonstrate the link between volatility and risk in retirement planning — a distinguishing factor from other advisers, according to columnist Craig Davidson.

Employment education sessions are a critical way to get plan participants more involved in the personal choices they need to make to maximize their retirement account returns.

Like other industries, health care employers and benefit plan managers in the health care sector are struggling mightily with their ability to address the retirement preparedness of their evolving workforces.

Commentary: This fall will be a time for plan sponsors to take on additional decisions, as many prototypes sponsors are going through the process of getting their documents updated for the upcoming restatement process. While columnist John Ludwig says this is a necessary process for everyone, he shares decisions that plan sponsors should think about as they go through this process.