Web Exclusives

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November 2017

Large Taft-Hartley Defined Benefit Plans: Did Larger Equity Allocations Pay Off Again?
by Robert J. Waid
This annual look at the asset allocations of large and small Taft-Hartley defined benefit (DB) pension plans discusses why small plans performed significantly better than large plans for the 12-month period ending March 31, 2017.

April 2015

Understanding M & G Polymers v. Tackett
by Neal S. Schelberg, Lisa A. Schlesinger and Yoni L. Grossman-Boder
A U.S. Supreme Court ruling in January will have a significant impact on collectively bargained retiree health care benefits. If it is the bargaining parties’ intent that these benefits are to be vested for life, the written agreement should say so explicitly.

October 2014

What, Me Worry? What Contributions Qualify as “Proceeds of Municipal Securities” for Purposes of the Municipal Advisors Rule
by Marc R. Lieberman and Mark E. Lasee
Government pension plans may be wrestling with how to advise managers of private equity and hedge funds about whether proceeds of municipal securities are invested in their funds. This article attempts to shed light on the SEC Municipal Advisors Rule.
  The Patient Protection and Affordable Care Act
by Gregory A. Storm and Joseph A. Brislin
This update on the Affordable Care Act was written as a supplement to the late Joseph A. Brislin’s book, Multiemployer Plans: A Guide for New Trustees, Third Edition, published by the International Foundation in 2014.

September 2014 (from Plans & Trusts)

Removing Barriers: Disability Management and the Employer’s Duty to Accommodate
by Liz R. Scott, Ph.D.
About one-third of all human rights employment complaints in Canada are disability-related. This article provides tips for employers and unions in fulfilling the duty to accommodate.

September 2014 (from Benefits Magazine)

Last-Day Rules: Are Some Companies Going Too Far to Contain 401(k) Plan Costs?
by Frank L. Giancola
HR professionals should understand the implications of waiting until year-end to deposit a 401(k) plan matching contribution into employees’ accounts.

July 2014

Obama’s “Year of Action” and What It Means for Employers
by Brett E. Coburn and Kristen W. Fox
Stymied by Congress in efforts to pass legislation such as the Fair Minimum Wage and Paycheck Fairness Acts, President Obama has been using his executive powers to impact employment laws. Additional executive action may be on the way.

May 2014

Bankruptcy Basics
by Paul A. Green
The bankruptcy process can seem mysterious—especially to someone caught up in it. This article explains the process, highlighting key aspects of filing claims and timing. Important terms are defined in a sidebar.

February 2014

Pension Derisking Strategies on the Rise
by Keith Panetta and Tobiah Mintz
Plan sponsors are increasingly wondering if pension derisking is right for them. This article provides a high-level overview of derisking strategies and an in-depth look at one strategy that to date has garnered the most interest.

September 2013

Vacation Benefits: Maligned, Manipulated and Misunderstood
by Frank L. Giancola
HR professionals may want to take a second look at whether paid-time-off benefits, which combine vacation, sick days and personal days, are accomplishing what was intended.

August 2013

Considering a Self-Directed Brokerage Account Option?
by Jessica L. Skinner
A plan sponsor’s fiduciary responsibility doesn’t go away when a self-directed brokerage account is an investment option.

July 2013

ACA Expands Employee Protection for Blowing the Whistle
by Denise M. Keyser and Mark F. Kowal
The Affordable Care Act includes broad whistleblower protections for employees who report violations of requirements to provide preventive services, prohibitions on lifetime limits and preexisting condition exclusions, and other aspects of ACA. In 2014, antiretaliation provisions will also apply to group health plans and health insurance issuers.

June 2013

Communicating ACA to Participants
by Harry Gottlieb
Answering participant questions about how health care reform might affect them may best be done through short, clear and simple communications. The author describes a few of the terms participants may ask about.

April 2013

Pursuing Mechanic’s Liens and Bond Claims on Behalf of Multiemployer Funds
by Karen I. Engelhardt
In most states, multiemployer funds may find that filing a mechanic’s lien or bond claim is the most effective method of collecting unpaid contributions from employers in the construction industry.

January 2013

Fringe Benefit: For a Healthier New Year
by Dr. Andrew Weil
Dr. Andrew Weil, founder and director of the Arizona Center for Integrative Medicine, University of Arizona Health Sciences Center, was a keynote speaker at the International Foundation’s 58th Annual Employee Benefits Conference last November in San Diego, California. Benefits Magazine asked him to suggest resolutions for a healthier 2013.

November 2012

November 2012 Benefits Magazine Cover Understanding What Employees Really Value
by Tom McMullen and Jeffrey Blair
Faced with competition to attract and keep key talent, employers may want to focus on factors such as career development opportunities, meaningful job designs, improved work climates and nonfinancial recognition programs that make work more meaningful and rewarding.

Asset Allocation Trends for Defined Benefit Plans
by Robert J. Waid and Bahman Engheta, Ph.D.
Defined benefit plans have increasingly become more global in their asset allocations to equities, at the expense of U.S. equities. That’s one of the main trends observed by Wilshire TUCS®.

October 2012

October 2012 Benefits Magazine Cover What a Public Retirement System Should Consider if a Municipality Seeks Chapter 9 Bankruptcy Relief
by Terry A. M. Mumford, Daniel R. Swetnam and Tyson A. Crist
A municipality’s liabilities to public retirement systems may well be a focus of proceedings in bankruptcy court when a municipality seeks relief from debts under Chapter 9 of the Bankruptcy Code. This article discusses under what circumstances a municipality can use Chapter 9 and what it could mean to the retirement system.

June 2012

Global Market Outlook
by Dan Morris
An economist writes about his expectations for global markets, based on his presentation in April at the Investments Institute.

New DOL Service Provider Disclosure Rules Finalized
by Anusha Rasalingam
By July 1, 2012, covered service providers to ERISA pension plans must make initial disclosures about the services they provide and the fees they charge—part of DOL’s continuing efforts to increase transparency in ERISA plans.

April 2012

It Depends on How You Ask Them—Determining Employee Reward Preferences
by Frank L. Giancola
Employers trying to determine the importance of benefits in employee retention should know that the answer may depend on the survey method used.

February 2012

Effects of Pharmacy Benefit Carve-in on Utilization and Medical Costs: A Three-Year Study
by Aaron Smith-McLallen, Ph.D.
A study finds that plan sponsors offering health care benefits that include a carved-in pharmacy benefit are likely to experience significant medical cost savings over carving out the pharmacy benefit.

Older Articles

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