Benefits Magazine
Your Source for Benefits Expertise
Benefits Magazine is a bimonthly magazine that covers benefit issues affecting multiemployer, single employer and public employee plan representatives. It’s filled with timely, important articles from leaders in the employee benefits industry that tackle serious issues and provide tangible solutions.
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Benefits Magazine: November/December 2026
Articles Include:
- Suicide Postvention in the Construction Industry: Addressing the First 48 Hours
- Strengthening Internal Controls for Employee Benefit Plans
- Multiemployer Pension Plan Mergers: A Guide to ERISA Marriage
- Net Contribution Percentage: A Tool for Evaluating Pension Options
- Legal & Legislative Reporter
Additional Articles
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Strengthening Internal Controls for Employee Benefit Plans
Ann M. Kellen and Shaamini A. Babu
Monitoring a system of internal controls is an important fiduciary responsibility of trustees for benefit plan management. Internal controls help ensure reliable financial reporting, efficient operations, legal and regulatory compliance, and protection of plan assets. -
Multiemployer Pension Plan Mergers: A Guide to ERISA Marriage
Travis J. Ketterman, CEBS
Trustees considering a merger of multiemployer defined benefit pension plans should be guided by one key question: Will the combined plan better protect participants and beneficiaries than the plans operating separately? This article describes the considerations that go into answering that question. -
Net Contribution Percentage: A Tool for Evaluating Pension Options
Paul Dunlap
Tracking a defined benefit pension plan’s net contribution percentage (NCP) can be helpful to pension plan trustees when evaluating whether to take actions such as improving benefits, reducing risk or reducing contributions.
Past Issues
Additional Articles
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Vetting the Value of a Professional Trustee
Robert M. Projansky and Neal S. Schelberg
Multiemployer plans looking for solutions to issues such as successorship and gaps in expertise may consider hiring a professional trustee. Plans must assess factors including their unique challenges, needs and objectives, as well as the potential costs and downsides, when considering whether to bring on a professional trustee. -
Trust Me, I’m an Expert: A Fiduciary’s Practical Guide to Relying on Expert Advice
Michael T. Joliat
Relying on expert advice can be an effective defense for employee benefit plan trustees facing fiduciary breach lawsuits. What is the defense, and how can fiduciaries ensure that it’s available? -
When Risk Rises: Three Key Moments for Women’s Heart Health
Stephanie Campbell
Six in ten women are projected to have a form of cardiovascular disease by 2050. Multiemployer health fund leaders who understand how pregnancy, menopause and chronic stress impact heart risks can design benefits and communication strategies that reach women when it matters most. -
Could Your Benefit Plan Auditor Expose You to Penalty?
Paul A. Copley, PhD, and Robert C. Richardson, PhD
Hiring a quality auditor not only limits an employee benefit plan’s exposure to regulatory sanctions but can also enhance the plan’s financial integrity by providing valuable insights to the plan administrator. How can employee benefit plans ensure that they find an auditor with the right qualifications?