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 Craig Hoffman11/18/2014 • 0 Comments

Plan administrators were beginning to feel comfortable with their procedures for participant benefit statements, but changes are in the offing. The Department of Labor’s most recent guidance plan includes a proposed regulation that could significantly affect the way plan sponsors draft and distribute these notices. READ MORE

By John Iekel11/17/2014 • 0 Comments

The Pension Benefit Guaranty Corporation on Nov. 17 released its 2014 annual report, which had good news and bad news for the agency that protects pension benefits for millions of Americans in private-sector pension plans.

By ASPPA Net Staff11/14/2014 • 0 Comments

The Internal Revenue Service is reminding low- and moderate-income workers about an opportunity to earn a special tax credit while they save for retirement.

By Nevin Adams11/11/2014 • 0 Comments

The IRS issued a clarification Nov. 10 on the application of the one-per-year limit on IRA rollovers. In Announcement 2014-32, the IRS said it had received comments about the “administrative challenges presented by the Bobrow interpretation of §408(d)(3)(B).”  READ MORE

By John Iekel11/6/2014 • 0 Comments

We hear a lot about how well Americans are saving — or not — for their retirement. In that spirit, Legg Mason Global Asset Management has unveiled EZ IRA, a payroll deduction IRA program intended to provide a way to build that savings rate. READ MORE

By John Iekel11/4/2014 • 0 Comments

The Government Accountability Office in a recent report has highlighted one of the ways public- and private-sector deferred benefit plans differ — valuation. “Pension Plan Valuation: Views on Using Multiple Measures to Offer a More Complete Financial Picture” outlines and discusses these differences and their implications. READ MORE

By ASPPA Net Staff10/31/2014 • 0 Comments

American workers are feeling better about their retirement prospects, with most of the (modest) improvement registered among higher-income individuals and women, a new survey suggests. READ MORE

By John Iekel10/29/2014 • 0 Comments

ASPPA General Counsel and Director of Regulatory Affairs Craig P. Hoffman and Joe Canary, director of the Office of Regulations and Interpretations for the Employee Benefit Security Administration, discussed some of the recurring and unresolved matters regarding participant disclosures at an Oct. 28 session of the ASPPA Annual Conference at National Harbor, Md. READ MORE

By John Iekel10/29/2014 • 0 Comments

It’s not often that retirement plan professionals have the chance to ask a distinguished panel for their take on sometimes thorny, sometimes complicated, sometimes nagging issues. But attendees at an "ask the experts" session on the last day of ASPPA’s Annual Conference, held in National Harbor, Md., had that opportunity. READ MORE

By John Iekel10/29/2014 • 0 Comments

Remember the kids' game, Hot Potato? Seems like there's a grown-up version too, for plan administrators who perform a fiduciary role. That was what Nicholas J. White, Special Counsel at Trucker Huss, addressed in an Oct. 28 session at ASPPA's 2014 Annual Conference at National Harbor, Md. READ MORE

By John Ortman10/28/2014 • 0 Comments

Advisors seeking to capture IRA rollovers face a "four-part harmonization" of regulatory and other government entities -- that is, SEC, DOL, FINRA and GAO -- in the words of ERISA attorney Fred Reish. Speaking at a workshop session at the 2014 ASPPA Annual Conference Oct. 28, the Drinker Biddle attorney was joined by fellow panelists Pete Swisher of Pentegra and Yannis Koumantaros of GROUPIRA. READ MORE

By John Iekel10/28/2014 • 0 Comments

Turning 40 is one of those storied moments — and not just for individuals. ERISA turned 40 this year, affording an opportunity to take stock of its impact and whether it is functioning as intended. An Oct. 28 panel discussion at the 2014 ASPPA Annual Conference, held at National Harbor, Md. discussed exactly that. READ MORE

By John Iekel10/28/2014 • 0 Comments

Never a dull moment for plan administrators and actuaries. And that’s even more true when you throw federal regulations into the mix. A panel discussion at ASPPA’s 2014 Annual Conference on Monday, Oct. 27 provided an update on regulatory changes affecting DB plans . READ MORE

By John Iekel10/28/2014 • 0 Comments

The finer points of administering a cash balance plan and working with equivalent benefit accrual rates were the topics of discussion at an Oct. 27 session of the 2014 ASPPA Annual Conference. Lawrence Deutsch, president of Larry Deutsch Enterprises, and Michael B. Preston of Preston Actuarial Services offered their insights. READ MORE

By John Ortman10/27/2014 • 0 Comments

Despite lacking any regulatory authority to do so, the Department of Labor has made an issue of fiduciary training over the last few years. The reason, according to Bryan Cave's Sheldon H. Smith: The DOL views fiduciary training as a critical element of good governance, and looks for evidence of a fiduciary training program upon audit.

By John Iekel10/24/2014 • 0 Comments

Any employer, plan administrator, third party administrator, plan sponsor etc. knows how many moving parts there are to meeting reporting deadlines and complying with IRS rules and regulations. Apparently the IRS does as well, and it has updated “Retirement Plan Reporting and Disclosure Requirements,” a detailed guide that provides information concerning reporting requirements and deadlines. READ MORE

By John Iekel10/24/2014 • 0 Comments

The Pension Benefit Guaranty Corporation (PBGC) on Oct. 24 announced the premium rates for 2015. Some rates increased sharply, while other increases were far more modest. READ MORE

By Nevin Adams10/24/2014 • 0 Comments

Plans interested in providing lifetime income alternatives via target-date funds that include deferred annuities got some much-needed clarity from the IRS on Oct. 24. READ MORE

By ASPPA Net Staff10/17/2014 • 0 Comments

They say when you have your health, you have just about everything, and a new study seems to bear that out — and that includes being financially ready for retirement. READ MORE

By John Iekel10/17/2014 • 0 Comments

The Highway and Transportation Funding Act of 2014 had consequences for annual financial and actuarial information reporting under Section 4010 of ERISA and part 4010 of the PBGC regulations. To better clarify how it applies, the PBGC on Oct. 17 issued Technical Update 14-2: Effect of HATFA on 4010 Reporting. READ MORE

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