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Library » Types of Qualified Plans
May 20, 2014 | Retirement Plans
Before adopting a qualified plan, an employer should first understand the various types of plans available, so that a plan that best meets the employer’s goals and objectives can be chosen. Qualified plans come in two basic flavors: Defined Contribution (DC) Plans and Defined Benefit (DB) Plans. …
Library » Profit Sharing Allocation Methods - The Better Part of Discretion
May 13, 2014 | Retirement Plans
Most Profit Sharing/401(k) Plan sponsors have the basic understanding that the plan contributions must not discriminate in favor of the owners and other highly paid participants over non-owners and non-highly paid participants. Many business owners interpret this to mean “I can’t contribute more …
Library » Common Fiduciary Considerations Related to Target Date Options
May 12, 2014 | Retirement Plans
Introduction Given the variety of target date options available in the marketplace today, how does a plan fiduciary determine which family is right for a specific plan? When evaluating target date options, it is important to keep in mind that quantitative factors play an important role. However, …
Library » The Re-Emergence of Collective Investment Trust Funds
February 15, 2014 | Retirement Plans
Introduction As the retirement plan industry has evolved, so has the structure of investment vehicles used in 401(k) plans. Collective Investment Trust funds (CITs) have been available for decades (first launched in 1927) and were offered in very early 401(k) plans. However, the early versions …
Library » Manning & Napier’s Risk-Based Strategies as a QDIA
December 30, 2013 | Retirement Plans
Introduction The provisions of the Pension Protection Act (PPA) of 2006 defined balanced and risk-based funds as one of three types of qualified default investment alternatives (QDIA) for use in qualified retirement plans. While the final regulations require plan fiduciaries to meet several …