Survey Reveals New Employer Trends in Retirement — Summary: Recent changes to the financial and legislative environment, as well as waning employer confidence that employees are saving enough for retirement, are prompting many companies to take a closer look at their retirement programs this year. Located at: 401khelpcenter.com. Click on headline for full article.

Roth 401k Survey 2007 — Summary: According to this newly released Roth 401k survey, 22 percent of 401k plans surveyed offer Roth designated accounts. Among companies not currently offering the Roth 401k, 69 percent indicated that EGTRRA permanency has increased the likelihood that they will adopt Roth in the future. Located at: Profit Sharing/401k Council of America (PDF File). Click on headline for full article.

Half of Employers May Have to Change Default Investment Options — Summary: Employers that automatically choose 401k investments for employees could face significant changes to those programs in the future, according to experts at Watson Wyatt Worldwide. Located at: CCH. Click on headline for full article.

Phased Retirement: Problems and Prospects — Summary: This article begins by exploring the potential benefits of phased retirement. The next section documents the extent of phased retirement in today's workplace and describes the types of people who take it. The following section discusses the problems that employers face when arranging phased retirements. The article concludes that, while rare today, phased retirement may become more popular in the future. Located at: Center for Retirement Research, Boston College. Click on headline for full article.

Chart of PPA Provisions Affecting DC Plans — Summary: Chart of Pension Protection Act provisions affecting DC plans provided by the American Benefits Council courtesy of Davis & Harman LLP. Located at: American Benefits Council (PDF File). Click on headline for full article.

Value Averaging for 401k Plans Makes More "Cents" than Dollar-Cost Averaging — Summary: Previous studies on whether value averaging or dollar-cost averaging produces the most dollars weren't accurate because the value averaging strategy was not self-sustaining. This paper attempts to rectify that problem and finds that value averaging is superior under certain target growth rates. Located at: Journal of Financial Planning. Click on headline for full article.

Fiduciary Issues

Investment Advice: Understanding the Rules — Summary: In response to great demand, the Pension Protection Act of 2006 (PPA) authorized the providing of investment advice to participants by advisers, including situations where their compensation could involve potential conflicts of interest. And yet, few advisers have decided to offer this service to plans. Why? Because the rules are unclear, at best. Located at: Reish Luftman Reicher & Cohen. Click on headline for full article.

Evaluating Your Plan — Summary: This checklist and list of questions can serve as a starting point for evaluating a retirement plan service offering and working with the provider to make sure the plan continues to meet the needs of the plan sponsor. Located at: Transamerica Center for Retirement Studies. Click on headline for full article.

IRS Publishes 401k Checklist — Summary: The IRS has published this checklist to help plan sponsors comply with the multitude of laws and rules that govern operation of a 401k plan. Located at: IRS (PDF File) (Note: This is a large file.) Click on headline for full article.

Direct Rollovers to Non-Spouse Beneficiaries — Summary: The IRS has learned there is some confusion over the non-spouse rollover rules recently published in Notice 2007-7 . Specifically, questions have been raised about the interaction of a special rule in Q&A-17 and a general rule in Q&A-19. This is a clarification of Notice 2007-7. Located at: IRS (PDF File). Click on headline for full article.

IRS Issues Final Electronic Media Rules — Summary: The final rules apply to any notice, election, or similar communication provided to or made by a participant, beneficiary, or alternate payee in a qualified plan, 403b arrangement, SEP, SIMPLE, or governmental section 457b plan, which is required to be written or in writing. Located at: Prudential Retirement (PDF File). Click on headline for full article.