Current Events

PBGC finalizes regulation revising missing participant program

January 21, 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 14, 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

Congress passes tax bill, President expected to sign

December 21, 2017

On December 19, 2017, the House and then the Senate approved HR 1, the “Tax Cuts and Jobs Act.” (Because of Senate procedural rules, the bill as passed by the Senate was, in three minor respects, different from the House bill and was sent back to the House for re-approval on December 20, 2017.) President Trump is expected to sign the bill into law Read More

CenturyLink complaint claims large cap multi-manager fund a “defective design”

December 20, 2017

On November 30, 2017, a participant in the CenturyLink 401(k) plan filed a complaint with the United States District Court for the District of Colorado claiming that the inclusion of a multi-manager large cap fund in the plan’s fund menu was per se imprudent. In this article we review the complaint and some of the issues it raises. Read More

Splitting pension plans can reduce PBGC variable-rate premiums

December 19, 2017

In this article we consider a strategy for reducing PBGC variable-rate premiums – the split-up of a plan (which we’re going to call the ‘combined plan’) into a plan that covers participants subject to the variable-rate premium headcount cap (the ‘HCC plan’) and a plan that covers all other participants (the ‘non-HCC plan’). Such a strategy may reduce PBGC variable-rate premiums in two ways. First, it can be used to maximize the effect of the headcount cap. And, second, it may allow the sponsor to make contributions that reduce variable-rate premiums where the headcount cap would otherwise prevent that result. Read More

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