What a difference a year makes—strong investment performance and a modest rise in interest rates during 2013 caused a steep increase in the funded status of the typical...
Ten years ago most advisers had never heard of a 3(38) investment manager, but today “3(38)” and “3(21)” roll off the tongue—we do love our numerical buzzwords in...
Every plan and every employee population is somewhat unique, so the decision about special education should be considered by fiduciaries on a plan-by-plan basis.
When a plan subject to the Employee Retirement Income Security Act (ERISA) appoints an investment manager to manage a portion of the plan’s portfolio, the plan will frequently...
Among the massive waves of Baby Boomers heading into retirement are a significant number of business owners who face a dilemma—they want to transition into retirement but, for...
Since its introduction nearly 30 years ago, the 401(k) has evolved from a perk for high-paid executives to an essential benefit to finance the retirement of the middle...