LEADER 05298nam 2200649Ia 450 001 9910830922003321 005 20170925212736.0 010 $a0-470-87589-5 010 $a1-282-75620-6 010 $a9786612756207 010 $a1-118-26802-4 010 $a0-470-87587-9 035 $a(CKB)2670000000036120 035 $a(EBL)565109 035 $a(SSID)ssj0000422634 035 $a(PQKBManifestationID)11306864 035 $a(PQKBTitleCode)TC0000422634 035 $a(PQKBWorkID)10431907 035 $a(PQKB)11566338 035 $a(MiAaPQ)EBC565109 035 $a(OCoLC)773301036 035 $a(EXLCZ)992670000000036120 100 $a20100322d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aManaging your firm's 401(k) plan$b[electronic resource] $ea complete roadmap to managing today's retirement plans /$fedited by Matt Smith 210 $aHoboken, N.J. $cJohn Wiley & Sons$d2010 215 $a1 online resource (257 p.) 225 1 $aWiley finance series ;$v564 300 $aAon Consulting. 311 $a0-470-55300-6 320 $aIncludes bibliographical references and index. 327 $aMANAGING YOUR FIRM'S 401(k) PLAN; Contents; Preface; Acknowledgments; Chapter 1: The Importance of the 401(k) Plan; BABY BOOMERS HAVE REACHED RETIREMENT AGE; PEOPLE ARE SPENDING MORE YEARS IN RETIREMENT; EXPENSES IN RETIREMENT ARE INCREASING; THE SHIFT FROM DB TO DC; SHARING RESPONSIBILITY; CONCLUSION; Chapter 2: The Role of the Employer; WHY DO EMPLOYERS SPONSOR 401(K) PLANS?; WHAT ROLES DO EMPLOYERS PLAY?; CONCLUSION; Chapter 3: Measuring Retirement Readiness; REPLACEMENT RATIOS; IMPROVING RETIREMENT READINESS; CONCLUSION; Chapter 4: Establishing a 401(k) Plan; HOW A 401(K) PLAN WORKS 327 $aESTABLISHING PLAN OBJECTIVESBENCHMARKING PLAN DESIGN FEATURES; PLAN SETUP; CONCLUSION; Chapter 5: Plan Governance and Fiduciary Issues; WHO IS A PLAN FIDUCIARY?; BASIC FIDUCIARY DUTIES; ALLOCATING OR DELEGATING FIDUCIARY RESPONSIBILITY; THE PROHIBITED TRANSACTIONS RULE; EXEMPTIONS FROM PROHIBITED TRANSACTION RULES; ESTABLISHING ROLES AND RESPONSIBILITIES; USING PLAN ASSETS TO PAY EXPENSES; COMMUNICATION TO PARTICIPANTS; CONCLUSION; Chapter 6: Protecting Plan Fiduciaries; THE IMPACT OF ENRON LITIGATION; CONSEQUENCES OF A BREACH OF FIDUCIARY DUTY 327 $aTHE VOLUNTARY FIDUCIARY CORRECTION PROGRAM (VFCP)FIDELITY BONDS VERSUS FIDUCIARY LIABILITY INSURANCE; CONCLUSION; Chapter 7: Establishing and Managing Plan Investments; THE INVESTMENT POLICY STATEMENT; THE INVESTMENT MENU; PREDIVERSIFIED PORTFOLIOS; PORTFOLIO CONSTRUCTION; SELECTION OF INVESTMENTS AND MANAGERS; MONITORING INVESTMENTS; COMPLYING WITH SECTION 404(C); EMPLOYER STOCK IN 401(K) PLANS; DEFAULT INVESTMENT OPTION AND MAPPING; ADVICE AND EDUCATION FOR PLAN PARTICIPANTS; BROKERAGE ACCOUNTS AND MUTUAL FUND WINDOWS; SOCIALLY RESPONSIBLE INVESTING; CONCLUSION 327 $aChapter 8: Managing Your Plan's OperationsMONITORING YOUR SERVICE PROVIDER; VENDOR SERVICES; COLLECTING AND USING VENDOR METRICS; SERVICE AGREEMENTS AND STANDARDS; OPERATIONAL COMPLIANCE; REGULATORY COMPLIANCE; CHANGING RECORDKEEPERS; CONCLUSION; Chapter 9: Design and Management of Distribution Options; VESTING RULES; DISTRIBUTABLE EVENTS; NONDISCRIMINATION TESTING FAILURES AND REGULATORY LIMITATIONS; FORMS OF DISTRIBUTIONS; OPTIONAL DESIGN FEATURES; TAXATION CONSIDERATIONS; MISCELLANEOUS; CONCLUSION; Chapter 10: How Business Transactions Affect 401(k) Plans; WHY IT MATTERS 327 $aBUSINESS MERGERS AND ACQUISITIONSPLAN TERMINATIONS; DIVESTITURES AND DOWNSIZING; OPTIONS FOR DISTRESSED ORGANIZATIONS; CONCLUSION; Chapter 11: Financial Communication and Education for Participants; WHY DO YOU OFFER A 401(k) PLAN?; COMMUNICATION STRATEGY; THE IMPLEMENTATION PLAN; BRANDING YOUR PROGRAM; MANAGING VENDOR COMMUNICATIONS; THREE TIMES...THREE WAYS; CONCLUSION; Chapter 12: Helping Participants Manage Their Retirement Income; IN PLAN OR OUT?; RISKS OF MANAGING RETIREMENT INCOME; RETIREMENT INCOME PRODUCT TYPES; ADDITIONAL PRODUCT FEATURES; CONCLUSION; Notes; Index 330 $a An objective resource for managing your firm's 401(k) plan With the recent uncertainty in the economy and financial markets, 401(k) plans are now under more scrutiny than ever. Written for finance and benefit professionals who are responsible for the management, operations, or oversight of their company's 401(k) plan, Managing Your Firm's 401(k) Plan offers a guide to designing and managing a 401(k) with a focus on financial, fiduciary, and regulatory standards. While there are plenty of books on 401(k) plans written for the individual investor, there are very few resources f 410 0$aWiley finance series ;$v564. 606 $a401(k) plans$xManagement 606 $aCompensation management$zUnited States 615 0$a401(k) plans$xManagement. 615 0$aCompensation management 676 $a658.3/253 676 $a658.3253 701 $aSmith$b Matthew X.$f1961-$01611941 712 02$aAon Consulting. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910830922003321 996 $aManaging your firm's 401(k) plan$94067271 997 $aUNINA