Tax-exempts' retirement plans analysis: fund management and compliance review for 403(b) retirement plans

Article Abstract:

The IRS' new Revenue Procedure 99-13 expands and indefinitely extends the voluntary correction program for the 403(b) plan. It also offers new incentives for nonprofit organizations with tax-sheltered annuities or accounts to assess their plans for compliance. These organizations can also conduct investment management analysis to reduce their investment management fees. Both programs help establish the fiduciary responsibility of plan administrators. They could also be used for a comprehensive analysis of investment risks and returns.

Methods, Pension funds, Retirement planning

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SERP incidence and design among large companies

Article Abstract:

A 1997 survey of firms listed in the Fortune 1000 reveals the popularity of supplemental executive retirement plans (SERPs), with 88% of those surveyed offering such benefits. The emergence of laws passed by Congress which limit compensation levels of tax-qualified plans have made SERPs the plan of choice for most companies. SERPs have the edge over tax-qualified plans in terms of advantages such as better payment options, annuities, fixed-term payments, and lump sums.

Surveys, Employee benefits, Supplemental executive retirement plans

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1997 retirement benefits survey: plans changing, employees more aggressive investors

Article Abstract:

The costs that are paid by employers for retirement plans have increased to the extent where they now surpass 7% of payroll. The 401(k) plans continues to be the most favored kind of plan, which are provided to 79% of the workers, while defined benefit plans account for 61%. Employer-offered investment education on retirement savings has also dropped, with 56% of the employers offering information on saving and investments for retirement to the employees.

Statistics, Guadeloupe

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