Web Exclusives

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November 2018

Larger Equity Allocations Pay Off for Large Taft-Hartley Defined Benefit Plans
by Robert J. Waid
For the sixth year in a row, the author compares the asset allocations of large and small Taft-Hartley defined benefit pension plans. He discusses why large plans outperformed small plans this year.

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.

Older Articles

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