Technical Resources

Technical Resources covers the nuts and bolts of the retirement plan market, focusing on IRS and DOL regulations, ERISA litigation, fiduciary governance and more.

 

 


Technical Resources

Technical Resources

By ASPPA Net Staff10/6/2015 • 0 Comments

New legislation introduced in the Senate claims to shore up retirement security for women — but it’s got implications for plan design and administration. READ MORE

By ASPPA Net Staff10/5/2015 • 0 Comments

In “The Right Way to Sell a Cash Balance Plan,” a column by Max Wyman that appeared in the Summer 2015 issue of Plan Consultant, he discusses what cash balance plans are and how they operate. READ MORE

By ASPPA Net Staff10/5/2015 • 0 Comments

The IRS Tax Exempt & Government Entities Office has issued its priorities for fiscal year 2016; among them are plans that concern TEGE’s work with employee plans and with government entities and shared services. READ MORE

By ASPPA Net Staff10/5/2015 • 0 Comments

One of the important sources of retirement income, Social Security, is seriously misunderstood. Ellie Lowder discusses the importance of Social Security and of projecting its role in funding retirement. READ MORE

By ASPPA Net Staff10/2/2015 • 0 Comments

The IRS on Oct. 1 issued the instructions for filing the Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, for 2015. READ MORE

By ASPPA Net Staff10/2/2015 • 0 Comments

Strong majorities of defined benefit investment managers plan to allocate assets to passive funds, global equity funds, real estate, infrastructure and low-variance equities in the next three years, according to a recent report. READ MORE

By ASPPA Net Staff10/2/2015 • 0 Comments

On Oct. 1, the American Retirement Association (ARA) submitted a comment letter in response to IRS Announcement 2015-19 in which the IRS requested comments regarding changes to the Employee Plans Determination Letter (DL) Program. READ MORE

By ASPPA Net Staff10/1/2015 • 0 Comments

Sen. Elizabeth Warren (D-Mass.) has expressed concerns about conflicts of interest in a study critical of the Labor Department’s fiduciary proposal — and that has forced the resignation of one of its authors. READ MORE

By Nevin Adams10/1/2015 • 0 Comments

Millennials are living longer, and many will have to finance retirements that are actually longer than their working careers. Here are five things they should know about saving for retirement.
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By ASPPA Net Staff10/1/2015 • 0 Comments

The House Financial Services has given a nod to a bill that would delay the Department of Labor from implementing the proposed fiduciary rule. H.R. 1090, the Retail Investor Protection Act, passed the committee in a 34-25 vote on Sept. 30. READ MORE

By ASPPA Net Staff9/30/2015 • 0 Comments

ERISA does not preempt the application of all federal laws and regulations to retirement plans — and that includes website privacy standards set by the Federal Trade Commission. READ MORE

By ASPPA Net Staff9/30/2015 • 0 Comments

In the latest issue of Employee Plans News, the IRS provides comprehensive access to information concerning forms, correcting mistakes, plans and more that have been updated since the last issue of the newsletter.
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By ASPPA Net Staff9/30/2015 • 0 Comments

The Pension Benefit Guaranty Corporation (PBGC) in its Fall 2015 Retirement Recap newsletter features information on what to do about unclaimed pensions. READ MORE

By ASPPA Net Staff9/29/2015 • 0 Comments

The Department of Labor’s Bureau of Labor Statistics (BLS) has issued a report identifying which kinds of retirement plans have the highest takeup rates — ratios of participants vs. access.
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By ASPPA Net Staff9/29/2015 • 0 Comments

The PBGC has released a report projecting that its Multiemployer Program Fund and single employer plans are in better financial shape and will be solvent longer than it had thought. READ MORE

By ASPPA Net Staff9/28/2015 • 0 Comments

The assets of the 100 largest U.S. public employee pension systems fell slightly from the first quarter of 2015 to the second, READ MORE

By ASPPA Net Staff9/28/2015 • 0 Comments

The IRS on Sept. 23 released an updated set of instructions for Form 8950, Application for Voluntary Correction Program (VCP) Under the Employee Plans Compliance Resolution System (EPRCS). READ MORE

By ASPPA Net Staff9/28/2015 • 0 Comments

In “How Long Can You Hold Your Breath?,” a column that appeared in the Summer 2015 issue of Plan Consultant, David J. Witz argues that the statute of limitations under ERISA Section 413 provides a way to establish a documented process that a retirement plan committee can use to defend their decisions and mitigate the risk of litigation over claims for excessive fees. READ MORE

By ASPPA Net Staff9/28/2015 • 0 Comments

In “Are You Looking at Retirement Income Alternatives? The DOL and IRS Are,” a webcast that will be held on Sept. 30, W. Waldan Lloyd will review recent guidance authorizing the use of qualified longevity annuity contracts (QLACs) and their inclusion in target date funds as well as important related issues. READ MORE

By Nevin Adams9/24/2015 • 0 Comments

When it comes to workplace retirement plans, there are three kinds of people: those who are ERISA fiduciaries and know it, people who aren’t ERISA fiduciaries and know it, and people who are ERISA fiduciaries and don’t know it. READ MORE

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