defined contribution plan

• Defined contribution plans

• Model Participant-Directed Defined Contribution Plan Investment/Expense Disclosure Package.

Last year, the Department of Labor issued a regulation, 29 C.F.R. s. 2550.404a-5, requiring plan administrators of 401(k) and other defined contributi...

• Mondaq Business Briefing
• Nbr. 2011, January 2011

• Commentary: Keeping Your Balance: Timely Defined Contribution Plan Topics

In September 2010, the Financial Accounting Standards Board issued ASU 2010-25, "Plan Accounting -- Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans," to amend ASC Topic 962, Plan Accounting -- Defined Contribution Pension Plans. This ASU affirmed and codified the FASB's original proposal to classify participant loans as notes receivable carried at amortized cost, rather than as investments subject to fair value measurement, in defined contribution plan financial statements. The amendments require that participant loans be segregated from plan investments and measured at their unpaid principal balance plus accrued but unpaid interest. As such, participant loans no longer require fair value measurement and are excluded ...

• Daily Record (Rochester, NY)
• March 17, 2011

• 26 CFR 1.415-7 - Limitation in case of defined benefit and defined contribution plan for same employee.

• Code of Federal Regulations - Title 26: Internal Revenue

• Model Participant-Directed Defined Contribution Plan Investment/Expense Disclosure Package

Last year, the Department of Labor issued a regulation, 29 C.F.R. § 2550.404a-5, requiring plan administrators of 401(k) and other defined contributio...

• Mondaq Business Briefing
• United States Law Articles in English

• Employing Workers

Employment regulations are needed to allow efficient contracting between employers and workers and to protect workers from discriminatory or unfair treatment by employers. In its indicators on , Doing Business measures flexibility in the regulation of hiring, working hours and dismissal in a manner consistent with the conventions of the International Labour Organization (ILO). An economy can have the most flexible labor regulations as measured by Doing Business while ratifying and complying with all conventions directly relevant to the factors measured by Doing Business4 and with the ILO core labor standards. No economy can achieve a better score by failing to comply with these conventions. In Africa, Uganda (in 2006), Mozambique (in 2007) and Burkina Faso (in 2008) ena...

...In Korea employers adopting the new defined contribution plan will contribute 1 month's salary...

• Doing Business
• November 17, 2010

• Department Of Labor Releases Final Regulations On Defined Contribution Plan Default Investment Vehicles

The Department of Labor has issued final regulations that provide a safe harbor to qualified plan fiduciaries in connection with their provision of de...

• Mondaq Business Briefing
• United States Law Articles in English

• 26 CFR 1.401(a)(4)-2 - Nondiscrimination in amount of employer contributions under a defined contribution plan.

• Code of Federal Regulations - Title 26: Internal Revenue

• Darnell Jackson: First Vice President, Morgan Stanley

In 2002 [Darnell D. Jackson] was selected by Dollar and Sense magazine as a 21st Century America Best and Brightest Financial Advisor, and he has also been featured in numerous national Merrill Lynch advertising campaigns. Publications and magazines include The Wall Street Journal, Business Week, Barron's, Fortune, Forbes, Detroit Free Press, On Wall Street, Merrill Lynch Advisor magazine, Conde Nast Traveler magazine, Architectural Digest magazine, Vanity Fair magazine, the Michigan Chronicle and more. As a media trained advisor, Jackson has been nationally featured on DBS broadcasts (internal television network) discussing "niche marketing." He has been featured in radio, print and television. He recently made an appearance on WDIV Channel 4 Morning News to discuss "Alternative Giftin...

... has extensive public and private retirement plan experience, customized defined benefit plan constrruction and defined contribution plan asset management, which includes administrati...

• Michigan Chronicle
• October 08, 2009

• Defined Contribution Retirement Plan and Psychological Biases

There are immerging researches that suggest psychological biases hinder investors to make rational decisions. This paper surveys how those biases affect investment decisions on employees' defined contribution retirement plans. By understanding psychological biases, employers could design retirement plans that help employees to improve their decisions and get closer to the rational and optimal choices.

• Business Renaissance Quarterly
• Vol. 3 Nbr. 1, April 2008

• New Research Reveals Significant Differences Between Small and Large Defined Contribution Plan Sponsors in Their Understanding of Fiduciary Responsibility

To: BUSINESS EDITORS Contact: Jennifer DeLong, Senior Marketing Director, Defined Contribution Investments, +1-212-969-6689, jennifer.delong@alliancebernstein.com, or John Meyers, Media, +1- 212-969-2301, john.meyers@alliancebernstein.com

• U.S. Newswire
• January 20, 2010