"End of Year Checklist,"

As we are about to enter the 4th quarter of 2014, there are a variety of decisions, both explicit and implicit affecting qualified plans for the current year and the following year. This article, published in the January 2014 CCH Benefits Practice Portfolio, and authored by Stacy Markel and Richard Perlin, explores some common elections that can have a significant impact on plan operations. View a pdf of the article here.

 

"Fully Insured Plans: A Viable Retirement Plan Alternative,"

This is the first of 2 installments authored by Richard Perlin and published in the Journal of Pension Benefits, Spring 2013. It provides a comprehensive look at what are often called Section 412(e)(3) plans. This method of funding a pension has some very unique characteristics that provide both advantages and disadvantages relative to traditional actuarially valued pension plans. The article explores some of the technical issues that arise when designing and administering these kinds of pensions. View a pdf of the article here.

 

"Fully Insured Plans: A Viable Retirement Plan Alternative Part 2,"

This is the second installment authored by Richard Perlin and published in the Journal of Pension Benefits, Summer 2013. As with the first installment, this article explores some of the technical issues that arise when designing and administering these kinds of pensions. View a pdf of the article here.