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Election 2020: 7 Things to Know About Joe Biden’s Tax Plan

With a presidential election coming up next month, tax policy will be one of the issues on the table. And, while it seems reasonable to assume that if President Trump were to be re-elected his tax policy would not change, we also know that if former Vice President Joe Biden gets elected, there will be changes.

Texas federal district court finds for defendants in post-Jander stock drop case

On February 4, 2019, the United States District Court for the Southern District of Texas found for defendant fiduciaries in Fentress v. Exxon, an insider information-based stock drop case. In this article we briefly review the decision, considering it in the context of stock drop litigation generally and the recent decision (for plaintiffs) by the…Read More

Plan design and 2018 market performance

In this article we consider the “gains” and “losses” sustained by retirement plans of different designs, based on the performance of the asset and interest rate markets in 2018. How, and in what different ways, did 2018 market performance affect participants in and sponsors of these plans? Summary We consider four different basic plan designs:…Read More

The HR Problem Confounding Hospital Systems: Recruiting and Retaining Physicians

The landscape surrounding physician employment has changed, and it has changed significantly. Where once physicians were largely self-employed and thus could enjoy earnings tied to each individual’s own level and choices of specialization and work, they now find themselves mostly employed by large health systems. And, as that new reality evolves, those health systems are…Read More

Student loan repayment programs: outstanding issues

On August 18, 2018, the Internal Revenue Service released Private Letter Ruling (PLR) 201833012, concluding that a 401(k) plan that provided for “an employer non-elective contribution on behalf of an employee conditioned on that employee making student loan re-payments” [emphasis added] did not violate the Internal Revenue Code section 401(k) prohibition on conditioning a benefit on…Read More

Regulatory update — November 2018

In this regulatory update, we briefly review ERISA Advisory Council recommendations for rule changes to encourage the inclusion of lifetime income options in QDIAs, the effect of the new Society of Actuaries MP-2018 mortality improvement scale on liability valuations, and a recent IRS “Program Letter” identifying qualified plan distributions as a compliance target. ERISA Advisory…Read More

Top Three Ways Pension Risk Transfer is Lowering Plan Costs

If you’ve been looking for ways to lower your plan costs, annuitizing could be the right move. Pension Risk Transfer not only transfers liability, but also lowers the costs you pay on your plan.  Plan Administration Fees The larger your plan’s participant population, the greater your already costly administration fees can be. Companies are finding…Read More

Top Five Reasons Why the Time is Right to Annuitize

Many companies including International Paper and FedEx, says the Wall Street Journal’s – CFO Journal, are taking advantage of the unique factors making now an ideal time to annuitize. Transferring plan liabilities to insurance companies through an annuity purchase is an effective way to decrease risk and reduce costs, and today’s market is an especially…Read More

Celebrating Nine Years of October Three

Perspective Matters October Three was not only built on a refreshingly different approach to designing and administering pension plans, but seeded by our passion for helping empower employees toward secure, successful retirement. Over the past nine years, we have been privileged to work alongside remarkable people like you who continually reinforce that mission as the…Read More