Opinions

December 7, 2012 - 2012 was a busy year for defined contribution (DC) plan sponsors.

December 7, 2012 (PLANSPONSOR.com) - This has been was a year marked by meaningful changes influencing the retirement savings environment.

December 5, 2012 - Health care reform has and continues to require a number of plan amendments.  These amendments have varying effective dates and parties to whom they...

November 30, 2012 (PLANSPONSOR.com) – Sponsors of ERISA-governed retirement plans need to review the definition of “float.”

November 21, 2012 (PLANSPONSOR.com) - More employees are relying on defined contribution (DC) plans to be the largest or at least a significant source of their retirement income.

November 16, 2012 (PLANSPONSOR (b)lines) - The prospect of an Internal Revenue Service (IRS) 403(b) audit can be daunting, but as the old saying goes, knowing is half...

 

November 14, 2012 (PLANSPONSOR.com) - The IRS recently issued two notices (Notice 2012-58 and Notice 2012-59) related to the ACA employer "shared responsibility" mandate requirement and waiting period...

November 7, 2012 (PLANSPONSOR.com) - The IRS recently issued two notices (Notice 2012-58 and Notice 2012-59) related to the ACA employer "shared responsibility" mandate requirement and waiting period...

October 26, 2012 (PLANSPONSOR (b)lines) - The 15-year catch-up election has been an institution in the 403(b) plan marketplace for many years; having long outlasted other provisions of...

October 22, 2012 (PLANSPONSOR.com) - Suspected witches were burned in Salem. Japanese-Americans were interned because of their heritage. Alleged communists were denigrated at congressional hearings. African-Americans were refused...

October 17, 2012 - The IRS recently issued two notices (Notice 2012-58 and Notice 2012-59) related to the Affordable Care Act (ACA) employer "shared responsibility" mandate provision and...

September 28, 2012 (PLANSPONSOR.com) - Imagine a world where business competitors cooperate to provide consumers with the best possible goods and services.

September 26, 2012 (PLANSPONSOR.com) - When the employee portion of the Medicare Tax increases by 0.9% in 2013, does the employer have to withhold that amount from payroll? ...

September 12, 2012 - In our last column, we noted that many plan sponsors had been waiting for the Supreme Court’s decision on the Affordable Care Act (ACA)...

September 5, 2012 (PLANSPONSOR.com) - This summer, the U.S. Supreme Court found the Affordable Care Act (ACA) to be constitutional. 

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August 22, 2012 (PLANSPONSOR.com) - The Patient Protection and Affordable Care Act (ACA) includes a number of revenue-raising provisions intended to offset the cost of other, revenue-losing...

August 17, 2012 (PLANSPONSOR (b)lines) - The act of distributing participant-level fee disclosures is likely to focus more employee attention on your plan.  How much information should you...

August 7, 2012 (PLANSPONSOR.com) - A new rule under PPACA requires health insurers to review the ratio of costs paid out for claims and quality improvement expenses to...

August 7, 2012 (PLANSPONSOR.com) - It is 2012, but some 403(b) plans are looking back to the past – 2009 to be exact.  Why?