News & Insights

Real Time News Alerts

Subscribe to receive real-time O3 News and insights to your inbox.

Budget deal retirement savings provisions

February 12, 2018

The Bipartisan Budget Act of 2018 (BBA 2018), the budget deal recently negotiated by Congressional leadership and signed into law by President Trump on February 9, 2018, includes provisions easing 401(k) hardship withdrawal rules and creating a bipartisan committee to address the multiemployer plan crisis. Read More

January 2018 Pension Finance Update

February 01, 2018

2018 started out with a bang for pension sponsors, with both stock markets and interest rates moving higher, producing the best month for pension finance in almost three years. Both model pension plans we track were up last month: Plan A gained 5%, while Plan B gained more than 1%: Read More

DB funding and 2017 tax planning

January 28, 2018

With the passage of tax reform in December 2017 corporate tax rates are going down, from a top marginal rate of 35% in 2017 to 21% in 2018. This means that deductions taken in 2017 are generally worth more – as much as 14 percentage points more – than deductions taken in 2018. In this article we review the extent to which defined benefit plan sponsors may accelerate funding and increase their DB funding deduction for 2017, the possibility of a related reduction in PBGC variable-rate premiums, and strategies for managing the risk that such accelerated funding may generate a future plan surplus. Read More

PBGC finalizes regulation revising missing participant program

January 22, 2018

On December 22, 2017, the Pension Benefit Guaranty Corporation published a final regulation revising its missing participant program for terminating defined benefit plans and extending it to terminating defined contribution plans. Read More

Current outlook – 2017 year in review

January 15, 2018

In this article we briefly review some of the retirement savings policy issues we covered in 2017 and provide links to previously published articles providing more detail. We begin with tax reform legislation and developments with respect to DOL’s fiduciary rule. Read More

Share this with your Colleagues:

Latest News:

  • Budget deal retirement savings provisions - Read More
  • January 2018 Pension Finance Update - Read More
  • DB funding and 2017 tax planning - Read More
  • PBGC finalizes regulation revising missing participant program - Read More
  • Current outlook – 2017 year in review - Read More
  • Cash Balance Plan Design - Read More
  • ReDefined Benefit Plan™ - Read More