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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A Question of Timing: Supreme Court Clarifies When Actuaries May Adopt Withdrawal Liability Assumptions
Seong J. Kim, Takai Gillam and David Pazamickas
A recent Supreme Court ruling resolves a question about when actuaries may adopt actuarial assumptions used to calculate withdrawal liability for multiemployer pension plans but leaves open for debate whether particular assumptions are appropriate. -
A Health Plan Trustee’s Playbook for Effective Vendor Oversight
Matthew Dubnansky
Monitoring vendors is a fundamental part of a Taft-Hartley health plan trustee’s fiduciary duties. This article describes how an integrated, risk-based governance structure can help trustees better fulfill those duties while protecting plan assets and participant benefits. -
Telehealth Engagement in a Postpandemic World: Where We Are Now
Rachel French
Telehealth has shifted from an episodic convenience to a more integrated part of how care is delivered—one that can improve access to urgent, behavioral, primary, specialty and chronic care. Employers, plan sponsors and benefits leaders need to understand how telehealth fits into their organization’s broader health care strategy.