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Why You Should Care About the Department of Labor's Redefining "Fiduciary" Guidelines
Summary: Many plan sponsors have not paid much attention to the DOL's current effort to substantially broaden the definition of a plan fiduciary, agrees Lynn Dudley, Senior Vice President, Policy, at the Washington-based American Benefits Council. They do it at their peril, she suggests. "Because there are so many lawsuits based on investment menus and investment choices, this is not something to take lightly," she says. Source: Plansponsor.com—>>> Link To the Full Article

2012 Key Administrative Dates and Deadlines for Calendar-Year DC Retirement Plans
Summary: The Milliman 2012 DC calendar contains general information on key administrative dates and deadlines for calendar-year defined contribution retirement plans. Source: Milliman (PDF File)—>>> Link To the Full Article

Be Prepared for an Audit (Even if you Don't Want One)
Summary: Rumors continue to swirl that the DOL is increasing its audits of 401(k) plans. A diligent plan sponsor would want to be prepared for an audit. So while we all hope we are not audited, the best practices are to be prepared that one might occur. Look over your documentation and practices now and make sure you have everything in place just in case. Source: Fox Rothschild LLP—>>> Link To the Full Article

Sample Glossary of Investment-Related Terms for Disclosures to Retirement Plan Participants
Summary: This sample glossary was developed by The SPARK Institute and the Investment Company Institute as sample language that can be used or adapted in complying with the requirement in new DOL regulations that participant-directed retirement plans provide participants access to a glossary of investment-related terms. Source: The Spark Institute (PDF File)—>>> Link To the Full Article

401(k) Plans Add Lifetime-Income Options
Summary: Some companies are now letting workers invest in annuities, so that their 401(k) savings will eventually yield an income stream, but there are advantages and pitfalls to this new retirement option. Source: Marketwatch.com—>>> Link To the Full Article

Retirement Plans in a Quandary
Summary: "What we've got here is a failure to communicate." That famous line, from the 1967 movie "Cool Hand Luke," summarizes the reason that retirement plans collectively - but unwillingly - hold billions of dollars that plan sponsors have unsuccessfully tried to distribute to former participants. Source: Employee Benefit News—>>> Link To the Full Article

403(b) Plans Progressing Despite Shaky Economy
Summary: In the face of prolonged economic instability, 403(b) plan sponsors are forging ahead with a variety of plan improvements-such as increased use of automatic enrollment, greater participant education, refined investment lineups and more. Consequently, many plans also reported higher participation rates. These and other insights are revealed in this 403(b) plan sponsor survey. Source: Plan Sponsor Council of America (PDF File)—>>> Link To the Full Article

The 408(b)(2) Burden on Fiduciaries
Summary: In evaluating service providers, plan fiduciaries should not limit their analysis to cost. Instead, fiduciaries must take into account other factors that are relevant to making a prudent decision, such as conflicts of interest, the results being produced by the service provider, references, and the needs of the plan and its participants. Source: Plansponsor.com—>>> Link To the Full Article

403(b) plans - Form 8955-SSA Reporting
Summary: Commencing with the 2009 plan year, the world turned upside down for 403(b) plans - a new set of regulations, a written plan requirement, and a requirement to include schedules and the audit with the Form 5500 filing. As if those requirements were not enough, with the elimination of the limited exemption regarding the Form 5500, an ERISA 403(b) plan must now file a Form 8955-SSA. This FAQs address these and other issues. Source: Sungard/Relius—>>> Link To the Full Article

The Fiduciary Duty to Ask for Help
Summary: Fiduciaries are held to the highest legal standard. Where they are unsure of their expertise, fiduciaries must seek the advice of experts and carefully evaluate the advice given. Source: Mohler, Nixon & Williams (PDF File)—>>> Link To the Full Article

Deloitte's Annual 401(k) Benchmarking Survey - 2011 Edition
Summary: More than 430 U.S. plan sponsors participated in the survey. Closing the gap on retirement readiness tops the concerns. New fee disclosure regulations trigger both confidence and uncertainty. Source: International Society of Certified Employee Benefit Specialists (PDF File)—>>> Link To the Full Article

December ERISA Litigation Newsletter
Summary: Reviews the following: Third circuit finds "inequitable" the enforceability of a clear ERISA welfare plan reimbursement provision that deprived a participant of a full recovery; District court dismisses ERISA § 502(a)(2) claim based on plaintiffs' failure to make pre-suit demand - and DOL takes notice; and, Application of ERISA section 510 to internal workplace complaints: a review of circuit court decisions. Source: Proskauer Rose LLP—>>> Link To the Full Article

Wal-Mart Settlement a Lesson in Prudent Practices
Summary: A federal court in Missouri granted preliminary approval of a settlement in the Braden v. Wal-Mart case. The settlement will serve as an important reminder that process and substance are both important when fulfilling one's duties of prudence and loyalty under ERISA and fiduciary laws in general. Source: Fi360.com—>>> Link To the Full Article