LEADER 04792nam 2200625Ia 450 001 9910790069003321 005 20230207214231.0 010 $a1-61324-434-7 035 $a(CKB)2670000000090589 035 $a(EBL)3018105 035 $a(SSID)ssj0000570065 035 $a(PQKBManifestationID)12194770 035 $a(PQKBTitleCode)TC0000570065 035 $a(PQKBWorkID)10587324 035 $a(PQKB)10557339 035 $a(MiAaPQ)EBC3018105 035 $a(Au-PeEL)EBL3018105 035 $a(CaPaEBR)ebr10659027 035 $a(OCoLC)923655041 035 $a(EXLCZ)992670000000090589 100 $a20090820d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aStrengthening the retirement system beyond social security$b[electronic resource] /$fKala E. Upshaw, editor 210 $aNew York $cNova Science Publishers$dc2010 215 $a1 online resource (164 p.) 225 1 $aRetirement issues, plans and lifestyles series 300 $aDescription based upon print version of record. 311 $a1-60741-752-9 320 $aIncludes bibliographical references and index. 327 $a""STRENGTHENING THE RETIREMENT SYSTEM BEYOND SOCIAL SECURITY""; ""STRENGTHENING THE RETIREMENT SYSTEM BEYOND SOCIAL SECURITY ""; ""CONTENTS""; ""PREFACE""; ""FEE DISCLOSURE IN DEFINED CONTRIBUTION RETIREMENT PLANS: BACKGROUNDAND 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""; ""Documents Required by Current Law""; ""FEE DISCLOSURE LEGISLATION IN THE 110TH""; ""Bill Summaries""; ""Details of 401(k) Fee Legislation""; ""AUTHOR CONTACT INFORMATION"" 327 $a""PRIVATE PENSIONS: FULFILLING FIDUCIARY OBLIGATIONS CAN PRESENT CHALLENGES FOR 401(K) PLAN SPONSORS""""WHY GAO DID THIS STUDY""; ""WHAT GAO RECOMMENDS""; ""WHAT GAO FOUND""; ""ABBREVIATIONS""; ""RESULTS IN BRIEF""; ""BACKGROUND""; ""Fiduciary Obligations under ERISA""; ""The Department of Labora???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"" 327 $a""Sponsorsa??? 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 Sponsora???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"" 327 $a""LABOR MONITORS SPONSORSa??? 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"" 327 $a""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""; ""HOUSEHOLDSa??? ASSETS AND RETIREMENT BEHAVIOR""; ""MITIGATING FINANCIAL MARKET RISKS""; ""End Notes""; ""STRENGTHENING WORKER RETIREMENTSECURITY HEARING - AMERICAN BENEFITSCOUNCIL WHITE PAPER""; ""INTRODUCTION""; ""Defined Contribution Plans Reach Tens of Millions of Workers and Provide an Important Source of Retirement Savings"" 327 $a""Employers Make Significant Contributions Into Defined Contribution Plans"" 410 0$aRetirement issues, plans and lifestyles series. 606 $aPensions$xGovernment policy$zUnited States 606 $aRetirement income$zUnited States 606 $aSocial security$zUnited States 615 0$aPensions$xGovernment policy 615 0$aRetirement income 615 0$aSocial security 676 $a331.2520973 701 $aUpshaw$b Kala E$01492979 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910790069003321 996 $aStrengthening the retirement system beyond social security$93715791 997 $aUNINA