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Research

Transamerica’s Retirement Plans in Institutions of Higher Education

Transamerica issued a report on how fiduciaries of higher-education retirement plans can best judge their program’s performance.  They examined which plan participants tend to contribute the most, and which kinds of plans perform the best, among a wealth of other important statistics and findings.

Protecting Participation: The Impact of Reduced Choice on Participation by School District Employees in 403(b) Plans

Debra Davis, Dr. Geralyn Miller, and Judy Miller of the ASPPA Pension Education and Research Foundation discuss their research examining the benefits and pitfalls of participant choice in 403(b) plans. They find that teacher choice helps workers save and leads to more participation in state-sponsored plans to begin with.

 

State Legislation to Consolidate Retirement Plans May Impact Teachers' Choices

This NTSA issue brief covers the detrimental effects of plan consolidation as it refers to teachers saving for retirement. The more consolidation there is, the less likely teachers are to save, and the ones who still do save, put less of their money in plans they have less control over.

Requirements of the 403(b) Regulations for Public Schools

NTSA analyzed the impacts of 403(b) plan regulations on plans; the overarching conclusion was that private plan sponsors have been able to deftly and effectively respond to various plan administration rule changes over the past few years.

Exemptions Under ERISA for Public School 403(b) Plans

This white paper reviews the major differences between private 401(k) plans and state-sponsored 403(b) plans.

The Equitable Allocation of Revenue Sharing to Participants

In this white paper prepared for Paychex, Fred Reish discusses equitable allocation of revenue sharing and its spread to smaller plans. Though equitable allocations are not required, he argues that it is a methodology that affords a plan some added security. Reish also addresses whether equitable allocation is a fiduciary obligation.

A Better Methodology for Monitoring Target Date Funds

This white paper by Cammack Retirement Group provides an overview of the increasingly important role target date fund (TDFs) play in retirement plans. It also describes the methodology and classification system Cammack uses for monitoring TDFs. It argues that monitoring a plan’s TDF options is one of the most important fiduciary obligations plan sponsors face in managing their retirement plan investment lineup.

Navigating the New 403(b) and 457(b) Landscape of Contract Exchanges, Plan-to-Plan Transfers, and Rollovers

In this white paper, Cammack Retirement Group’s Michael Webb explains the regulations that govern participants’ movement of 403(b) and 457(b) assets. He notes that when moving assets between different plan types, one needs to be eligible for a distribution from the plan from which one wishes to move assets. He also addresses some common misconceptions about the differences between rollovers, a contract exchange and a plan-to-plan transfer.

IRS Probing Non-Qualified 457(b) Plans

In this white paper, Cammack Retirement Group’s Michael Webb notes that even though 457(b) plans are not offered to a large segment of an employer’s workforce, the IRS is interested in details concerning and is issuing letters in which it asks questions about them. He addresses answers to questions the IRS may ask an employer about its 457(b) plan and how to handle an IRS questionnaire about it.

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