| 000 | 09240nam a22005053i 4500 | ||
|---|---|---|---|
| 001 | EBC3018105 | ||
| 003 | MiAaPQ | ||
| 005 | 20240729124052.0 | ||
| 006 | m o d | | ||
| 007 | cr cnu|||||||| | ||
| 008 | 240724s2009 xx o ||||0 eng d | ||
| 020 |
_a9781613244340 _q(electronic bk.) |
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| 020 | _z9781607417521 | ||
| 035 | _a(MiAaPQ)EBC3018105 | ||
| 035 | _a(Au-PeEL)EBL3018105 | ||
| 035 | _a(CaPaEBR)ebr10659027 | ||
| 035 | _a(OCoLC)923655041 | ||
| 040 |
_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ |
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| 050 | 4 | _aHD7125 -- .S774 2010eb | |
| 082 | 0 | _a331.2520973 | |
| 100 | 1 | _aUpshaw, Kala E. | |
| 245 | 1 | 0 | _aStrengthening The Retirement System Beyond Social Security. |
| 250 | _a1st ed. | ||
| 264 | 1 |
_aHauppauge : _bNova Science Publishers, Incorporated, _c2009. |
|
| 264 | 4 | _c©2010. | |
| 300 | _a1 online resource (164 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 490 | 1 | _aRetirement Issues, Plans and Lifestyles | |
| 505 | 0 | _aIntro -- STRENGTHENING THE RETIREMENT SYSTEM BEYOND SOCIAL SECURITY -- STRENGTHENING THE RETIREMENT SYSTEM BEYOND SOCIAL SECURITY -- CONTENTS -- PREFACE -- Chapter 1 FEE DISCLOSURE IN DEFINED CONTRIBUTION RETIREMENT PLANS: BACKGROUND AND CURRENT LEGISLATION -- SUMMARY -- BACKGROUND ON 401(K) FEES -- The Structure of 401(k) Plans and the Impact of Fees -- Structure of 401(k) Plans -- Types of 401(k) Fees -- Plan Administration Fees -- Investment Fees -- Individual Service Fees -- Documents Required by Current Law -- Summary Plan Descriptions -- Annual Report Form 5500 -- Benefit Statements -- FEE DISCLOSURE LEGISLATION IN THE 110TH CONGRESS -- Bill Summaries -- H.R. 3185 and S. 2473 -- Minimum Investment Option Requirement in H.R. 3185 -- H.R. 3765 -- Details of 401(k) Fee Legislation -- Disclosure from Service Providers to Plan Sponsors -- Timing of Disclosure -- Kinds of Pension Plans -- Bundled Service Charges -- Form of Charges and Permission of Estimates -- Third Party Payments -- Disclosure of Impact Share Classes -- Frequency of Disclosure -- Disclosures from Plan Sponsors to Plan Participants -- Disclosures Prior to Participants' Initial Contributions Required by H.R. 3185 and S. 2473 -- Plan and Investment Comparison Chart Required by H.R. 3185 and S. 2473 -- Disclosures Prior to Participants' Initial Contributions Required by H.R. 3765 -- Quarterly Benefits Statements Required by H.R. 3185 and S. 2473 -- Annual Statements Required by H.R. 3765 -- Minimum Investment Option Requirement in H.R. 3185 -- Assistance to Small Employers in H.R. 3185 and S. 2473 -- Enforcement and Review by the Department of Labor in H.R. 3185 and S. 2473 -- Imposition of Taxes in H.R. 3765 -- AUTHOR CONTACT INFORMATION -- End Notes -- Chapter 2 PRIVATE PENSIONS: FULFILLING FIDUCIARY OBLIGATIONS CAN PRESENT CHALLENGES FOR 401(K) PLAN SPONSORS. | |
| 505 | 8 | _aWHY GAO DID THIS STUDY -- WHAT GAO RECOMMENDS -- WHAT GAO FOUND -- ABBREVIATIONS -- RESULTS IN BRIEF -- BACKGROUND -- Fiduciary Obligations under ERISA -- The Department of Labor's Role -- Plan Services -- SPONSORS DETERMINE A NUMBER OF COMMON PLAN FEATURES, AND THEIR DECISIONS ABOUT INVESTMENT FEATURES HAVE IMPORTANT FIDUCIARY IMPLICATIONS -- Plan Sponsors Determine Some Common Plan Features to Establish the Plan -- Sponsors' Decisions about Investment Features Have Important Fiduciary Implications -- PLAN SPONSORS CAN FACE CHALLENGES IN FULFILLING THEIR FIDUCIARY OBLIGATIONS WHEN BUSINESS ARRANGEMENTS ARE UNCLEAR OR UNDISCLOSED -- A Sponsor's Failure to Clearly Define Fiduciary Relationships Can Lead to Gaps in Oversight -- Sponsors Cannot Fulfill Their Fiduciary Obligations without Disclosures about Compensation Arrangements and Potential Conflicts of Interest -- Various Ways to Improve Fiduciary Oversight Have Been Proposed -- LABOR MONITORS SPONSORS' OPERATION OF 401(K) PLANS AND HAS MADE PROGRESS ON RECENT REGULATORY INITIATIVES -- Labor Investigates Fiduciary Breaches and Conducts Outreach to Educate Plan Sponsors -- Labor Has Made Some Progress on Relevant Regulatory Initiatives but Legislation Could Also Promote Fiduciary Oversight -- Status of Initiative on Disclosure by Plan Sponsors to Participants -- Status of Initiative on Disclosures by Service Providers to Plan Sponsors -- CONCLUDING OBSERVATIONS -- AGENCY COMMENTS AND OUR EVALUATION -- APPENDIX I: SCOPE AND METHODOLOGY -- End Notes -- Chapter 3 RETIREMENT SECURITY HEARING-ORSZAG TESTIMONY -- TURMOIL IN FINANCIAL MARKETS -- PRIVATE-SECTOR PENSION PLANS -- Defined-Benefit Pension Plans -- Defined-Contribution Pension Plans -- STATE AND LOCAL PENSION PLANS -- HOUSEHOLDS' ASSETS AND RETIREMENT BEHAVIOR -- MITIGATING FINANCIAL MARKET RISKS -- End Notes. | |
| 505 | 8 | _aChapter 4 STRENGTHENING WORKER RETIREMENT SECURITY HEARING - AMERICAN BENEFITS COUNCIL WHITE PAPER -- INTRODUCTION -- Defined Contribution Plans Reach Tens of Millions of Workers and Provide an Important Source of Retirement Savings -- Employers Make Significant Contributions Into Defined Contribution Plans -- The Defined Contribution System is More Than 401(k) Plans -- 401(k) Plans Have Evolved in Ways That Benefit Workers -- Long-Term Retirement Plans Should Not Be Judged on Short-Term Market Conditions -- Defined Contribution Plan Coverage and Participation Rates Are Increasing -- Defined Contribution Plan Rules Promote Benefit Fairness -- Employer Sponsorship of Defined Contribution Plans Offers Advantages to Employees -- Recent Enhancements to the Defined Contribution System Are Working -- Defined Contribution Plans Provide Employees with the Tools to Make Sound Investments -- New Proposals for Early Access Would Upset the Balance between Liquidity and Asset Preservation -- Defined Contribution Plan Savings is an Important Source of Investment Capital -- Inquiries about Risk Are Appropriate but No Retirement Plan Design is Immune from Risk -- The Strong Defined Contribution System Can Still Be Improved -- End Notes -- Chapter 5 STRENGTHENING WORKER RETIREMENT SECURITY HEARING- BAKER TESTIMONY -- HOW THE CURRENT CRISIS HAS JEAPORDIZED RETIREMENT SECURITY -- OTHER PROBLEMS WITH THE DEFINED CONTRIBUTION PENSION SYSTEM -- Inadequate Coverage -- Lack of Portability -- High Fees -- PRINCIPLES FOR A NEW PENSION SYSTEM -- CONCLUSION -- End Notes -- Chapter 6 STRENGTHENING WORKER RETIREMENT SECURITY HEARING - HUTCHESON TESTIMONY -- INTRODUCTION -- Step 1: Elevate Stature of 401(k) to the Original Level Contemplated by Statute -- Step 2: Create the Right Types of Safe Harbors and Incentives. | |
| 505 | 8 | _aStep 3: Participants Have a Right to Know the Expected Return of Their Portfolio -- Step 4: Transparency -- Step 5: Retire-Ability Measurements -- SUMMARY -- CONCLUSION -- End Notes -- Chapter 7 STRENGTHENING WORKER RETIREMENT SECURITY HEARING - JOHN BOGLE, BEFORE THE COMMITTEE ON EDUCATION AND LABOR, U.S. HOUSE OF REPRESENTATIVES -- EXTRACTING VALUE FROM SOCIETY -- OUR RETIREMENT SYSTEM TODAY -- Defined Benefit Plans -- The Pension Benefit Guaranty Corporation -- Defined Contribution Plans -- Individual Retirement Accounts -- FOCUSING ON 401(K) RETIREMENT PLANS -- A DEEPLY FLAWED SYSTEM -- Inadequate Savings -- Excess Flexibility -- Inappropriate Asset Allocation -- Excessive Costs -- Failure to Deal with Longevity Risk -- THE NEW DEFINED CONTRIBUTION PLANS -- 1. Simplify the DC system -- 2. Get Real about Stock Market Return and Risk -- 3. Owning the Stock Market-and the Bond Market -- 4. Asset Allocation-Balancing Risk and Return -- 5. Mutuality, Investment Risk, and Longevity Risk -- WHAT WOULD AN IDEAL RETIREMENT PLAN SYSTEM LOOK LIKE? -- End Notes -- Chapter 8 STRENGTHENING WORKER RETIREMENT SECURITY HEARING - MILLER STATEMENT -- Chapter 9 STRENGTHENING WORKER RETIREMENT SECURITY HEARING - MUNNELL TESTIMONY -- REFERENCES -- End Notes -- Chapter 10 STRENGTHENING WORKER RETIREMENT SECURITY HEARING - PSCA STATEMENT -- THE MARKET CRISIS MUST BE ADDRESSED -- DEFINED CONTRIBUTION PLANS WORK FOR EMPLOYEES, EMPLOYERS, AND AMERICA -- DB AND DC PLANS - UNDERSTANDING THE RISKS AND REWARDS -- OPPORTUNITIES FOR IMPROVEMENT -- 401(K) FEES IN THE ERISA FRAMEWORK -- PRINCIPLES OF REFORM -- HR 3185 -- End Notes -- Chapter 11 STRENGTHENING WORKER RETIREMENT SECURITY HEARING - STEVENS TESTIMONY -- CHAPTER SOURCES -- INDEX -- Blank Page. | |
| 588 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. | ||
| 650 | 0 | _aPensions -- Government policy -- United States. | |
| 650 | 0 | _aRetirement income -- United States. | |
| 650 | 0 | _aSocial security -- United States. | |
| 655 | 4 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aUpshaw, Kala E. _tStrengthening The Retirement System Beyond Social Security _dHauppauge : Nova Science Publishers, Incorporated,c2009 _z9781607417521 |
| 797 | 2 | _aProQuest (Firm) | |
| 830 | 0 | _aRetirement Issues, Plans and Lifestyles | |
| 856 | 4 | 0 |
_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3018105 _zClick to View |
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_c59442 _d59442 |
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