ERISA
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Tips for creating a prudent governance process for your retirement plan
Proper plan governance does more than help a retirement plan run smoothly. It helps plan fiduciaries demonstrate that they acted prudently. Get tips for building a prudent governance process.
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Bundled or unbundled 401(k) plan—which is right for you?
401(k) plan services are often described as bundled or unbundled. Find out what this means and factors to consider when deciding which approach may be suitable for your plan.
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What's a defined benefit plan?
Find out about the advantages and responsibilities associated with sponsoring a defined benefit pension plan.
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Defined contribution plan terminations—what plan sponsors need to know
There’s more to terminating a qualified defined contribution retirement plan than just stopping contributions. Find out what the process involves.
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What’s new for the 2023 IRS Form 5500?
The DOL has made some significant revisions to the 2023 IRS Form 5500. Find out what’s changed to help you gather the appropriate data and keep your retirement plan compliant.
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Proposed regulations on the use of forfeitures in qualified retirement plans and four best practices
Get clarification on timing and usage of forfeitures in defined contribution plans in light of the IRS’ proposed regulations on the “Use of Forfeitures in Qualified Retirement Plans."
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What are some best practices for ERISA retirement plan fiduciaries?
The rules for retirement plan fiduciaries are set out by the Employee Retirement Income Security Act of 1974 (ERISA). We’ve outlined some key best practices to help fiduciaries navigate their plan governance, investments, operations, and other duties.
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Get to know the SPARK Institute's cybersecurity best practices
Because cybercriminals continue to target retirement assets, the SPARK Institute created a helpful guide to cybersecurity. We cover the key components to help recordkeepers document and communicate their protocols to defend against cybercriminals.
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Does your plan sponsor year-end checklist include these tasks?
The end of the year can be hectic for plan sponsors. Making a checklist can help ensure you don’t overlook anything. Here are a few compliance and planning tasks to consider for your list.
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Managing your plan’s cyber liability insurance
Cyber liability insurance is getting more expensive, and plan sponsors need to budget for this added cost. Learn what’s driving up the price and how your cybersecurity strategy may help you secure better pricing.
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