Research Reports

The Sarbanes-Oxley Act has increased the burden and responsibilities of benefits professionals everywhere. Never has your day-to-day work been under greater scrutiny. If you consider both the requirements of Sarbanes-Oxley and the sweeping changes brought about by the Pension Protection Act of 2006, benefits administration has never been so complex.

IOMA’s Guide to Innovative 401(k) Plan Management and Cost Control is written with you in mind. It takes you through the Pension Protection Act, going step-by-step through the key regulations and explaining in plain English how they affect you. You’ll learn all about the regulatory changes, how to manage them, and what actions you need to take to adopt to the new regulations in a cost effective, fiscally-responsible way.

You'll learn in detail about the most significant piece of 401(k)/defined contribution legislation since the establishment of 401(k) plans in 1974 and its impact on your plan:

• The Pension Protection Act of 2006 (PPA) and all the details you need to know

• Automatic enrollment, featuring case studies of companies who adopted it prior to PPA, its usage, statistics to weigh when considering such a plan, plus the coming impact of final rules due in 2007

• Roth 401(k) regulations, including the final rules issued by the IRS that answer questions posed by plan sponsors, and the proposed rule for taxation of Roth distributions

• Regulations affecting 401(k) plan administration, issued by both the IRS and DOL, which include a new determination letter, electronic filing of 5500s, new rules on abandoned 401(k) plans, and guidance and a model notice for diversifying employer securities

• 401(k) compliance issues and moves by the IRS and DOL to make it easier for sponsors to voluntarily correct problems, such as loan failures and improperly excluded employees

• Regulations to expect in 2007 from the IRS/Treasury, and DOL

You’ll also find detailed articles and case studies covering key management issues such as:

• What new 401(k) plan fees can now be charged to participants
• Fund selection and termination benchmarks
• DOL lays out iIts top investigative priorities for 401(k) plan sponsors
• Key plan benchmarks that define plan structures, matches, asset classes and advice
• 10 best ways to control 401(k) plan costs
• 15 Key questions to lower the cost of fiduciary risk
• New PSCA survey quantifies company contributions to 401(k) plans
• Case study - Helzberg Diamonds takes its 401(k) plan automatic
• And much more.

By combining detailed information on the Pension Protection Act with survey results and analysis, case studies, how-to tips and interviews with experts, this IOMA Research Report provides you with the knowledge you need to successfully manage all the new aspects of your 401(k) plan while minimizing your organization’s costs.