Fiduciary Governance

Sometimes rules are made to be broken — even when they are long-standing and seem rock-solid. The 4 percent rule is one, and “Breaking the 4 Percent Rule,” a recent paper by J.P. Morgan makes the case for that. READ MORE

Is your pension plan fully funded? The answer is relevant to more than individual participants’ accounts, as Bob Collie posits in the Fiduciary Matters Blog. A plan’s funding level also affects how a plan’s assets are allocated and invested, as well as pension de-risking.  READ MORE

Saying that she is troubled by 401(k) providers that are circumventing the 408(b)(2) fee disclosure rule’s demands, EBSA’s Phyllis Borzi warned providers March 11 that they need to do a better job at following the rule’s requirements to provide information that is easy to understand. READ MORE

What do DB benefit plans, DC plans and 403(b) annuity arrangements have in common? Yes, there’s the obvious. But also, they all are retirement plans that must file the dreaded and onerous Form 5500. And for most of them, the clock has begun to tick on filing the form that reports on 2013. READ MORE