- Title Page
- Copyright Page
- Dedication
- Acknowledgments
- About the Author
- About the Series Editor
- Contents
- Introduction
- Part I: The Defined Benefit Plan Legacy
- Chapter 1: An Overview of Existing Plans
- Chapter 2: DB Plan Basics
- Chapter 3: The DB Valuation Challenge
- Chapter 4: The Regulatory Framework—Benefit Insurance, Minimum Funding Rules and Accounting Standards Affecting DB Plan Finance
- The Pension Benefit Guaranty Corporation
- The Pension Protection Act of 2006
- Plan A: Tighten the Minimum Funding Rules
- Plan B: Relax Minimum Funding Standards and Increase PBGC Premiums
- The Current Minimum Funding Regime
- The Current PBGC Premium Regime
- The Accounting Regime, Very Briefly
- How DB Liabilities Are Valued for Financial Statement Purposes
- Chapter 5: The Regulatory Framework—Minimum Standards for Retirement Plan Design and Tax Code Nondiscrimination Rules
- Chapter 6: Problems with the DB Design
- Issues with DB Design
- The Inadequacy of Pre-Retirement Income as an Index of Post-Retirement Needs
- The Inadequacy of a Flat Retirement Income Target
- The Significance of Post-Retirement Risk
- The Inadequacy of a Benefit Design Based on a Full Career
- The DB Benefit Is Significantly Backloaded
- Significance for Corporate Culture
- Chapter 7: The Cash Balance Plan Conversion Crisis
- Chapter 8: The Secular Decline in Interest Rates and the Viability of DB Plans
- Chapter 9: Getting Out, Slowly
- Chapter 10: Managing the DB Legacy—Reducing PBGC Premiums
- Chapter 11: The Cash Balance Alternative
- Chapter 12: Intermezzo—Basic Policy Considerations Part I
- Part II: Defined Contribution Plans and the 401(k) Revolution
- Chapter 13: The Rise of the 401(k)
- Chapter 14: DC/401(k) Plan Basics
- Chapter 15: The DC Adequacy Challenge
- Chapter 16: Adequate Savings and the Regulatory Framework—Retirement Savings Tax Incentives
- Chapter 17: 401(k) Tax Code Nondiscrimination Rules
- Chapter 18: Adequate Investment—The Asset Allocation Challenge
- Chapter 19: ERISA Fiduciary Rules
- Chapter 20: The Structure and Administration of 401(k) Plans, Revisited
- Chapter 21: Why Fees?
- Chapter 22: 401(k) Plan Fees and Fiduciary Regulation
- Fee Disclosure
- Provider-to-Sponsor Disclosure Rules
- Sponsor-to-Participant Disclosure Rules
- The Fiduciary Rule, Round 1
- Round 2
- The Fiduciary Rule in Brief
- A New Set of “Impartial Conduct” Standards
- Regulation of Compensation Policy
- Disclosures
- Contract Requirement for Non-ERISA Plans and IRAs
- Implementation, Criticism, Challenges
- Fifth Circuit Vacates the Fiduciary Rule
- Assessing Fee Regulation Efforts
- Chapter 23: Fiduciary litigation
- Chapter 24: Fiduciary Best Practices and Managing Fiduciary Risk
- Chapter 25: An Adequate Payout
- Chapter 26: Intermezzo—Plan B
- Part III: The Future
- Index
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