Resources for Plan Sponsors
Commentary by Mike Barry
President, Plan Advisory Services Group
BNY Mellon Asset Servicing is pleased to bring you the thoughts and comments of the Plan Advisory Services Group. The views expressed in the articles below (and any articles and materials prepared by the Plan Advisory Services Group and linked to the articles below) are those of the Plan Advisory Services Group which is not affiliated with The Bank of New York Mellon Corporation.
| March 10, 2010 | DOL re-proposes advice regulations |
| March 8, 2010 | Current pension legislative outlook |
| February 26, 2010 | Three ways to think about DB finance |
| February 11, 2010 | Target date update |
| January 29, 2010 | Current pension legislative outlook — Administration and Congressional initiatives |
| January 13, 2010 | DOL issues Avatar opinion letter |
| January 8, 2010 | Current pension legislative outlook — reviewing 2009 — looking forward to 2010 |
| January 8, 2010 | Underfunded pensions and executive compensation |
| December 15, 2009 | Senators introduce bill requiring disclosure of annuity value of account balances |
| December 11, 2009 | PBGC proposes revisions to reportable event regulations |
| December 8, 2009 | House Democrats introduce bill amending Tax Code nondiscrimination rules |
| November 23, 2009 | Retirement income policy proposals |
| November 23, 2009 | IRS issues notice on hybrid plan interest crediting rate and timing |
| November 10, 2009 | Retirement income — the axiomatic case for annuities |
| November 3, 2009 | DB funding relief bill introduced |
| October 19, 2009 | Retirement income — fundamental issues |
| October 15, 2009 | IRS publishes final PPA funding rules |
| September 28, 2009 | IRS will permit switchback to smoothed interest rates for 2010 |
| September 18, 2009 | IRS guidance on safe harbor distribution notices; automatic enrollment/increase arrangements; contribution of unused paid time off to qualified plans |
| September 2, 2009 | Current pension legislative and regulatory outlook — September 2009 — DC plan initiatives |
| September 2, 2009 | Current pension legislative and regulatory outlook — September 2009 — DB plan initiatives |
| August 25, 2009 | DB funding relief update |
| August 25, 2009 | Credit balances and contribution timing under the PPA |
| July 15, 2009 | DB contribution timing under the PPA |
| July 7, 2009 | 2010-11 DB funding — "medium" term implications of asset and interest rate volatility |
| July 1, 2009 | Congressman Pomeroy issues discussion draft of DB funding relief proposals |
| June 10, 2009 | Plan investments — target date funds |
| June 2, 2009 | Plan investments — hard to value assets |
| June 1, 2009 | DB accounting update |
| May 20, 2009 | Seventh Circuit decision in Deere |
| May 4, 2009 | Advice legislation introduced |
| May 1, 2009 | Chairman Miller re-introduces fee bill |
| April 22, 2009 | 2009 DB funding — Impact of IRS's interest rate guidance |
| April 21, 2009 | Administration retirement proposals |
| April 2, 2009 | Current pension legislative outlook |
| April 1, 2009 | PBGC finalizes rules for 4010 reporting |
| March 23, 2009 | IRS publishes asset valuation guidance |
| March 9, 2009 | PPA year 2 — key funding deadlines |
| March 5, 2009 | IRS finalizes automatic contribution regulations |
| March 2, 2009 | DOL issues funding notice guidance |
| February 11, 2009 | Current pension legislative outlook |
| January 27, 2009 | FASB finalizes rules for financial reporting of DB plan assets |
| January 9, 2009 | PPA and market turmoil — selecting and changing funding methods |
| December 22, 2008 | Congress passes temporary funding relief |
| December 16, 2008 | Accounting for pensions: very much under construction |
| December 10, 2008 | Year-end waivers of carryover balances |
| November 26, 2008 | Transition: key pension positions |
| November 21, 2008 | FAS 132 update |
| November 5, 2008 | Pension policy, market turmoil and the post-October 2008 world |
| October 22, 2008 | Responses to market turmoil |
| October 8, 2008 | DOL finalizes DC annuity purchase safe harbor |
| October 7, 2008 | Solvency, mark-to-market and insurance |
| October 2, 2008 | Pensions and market turmoil |
| September 2, 2008 | What pension policy issues are at stake this November? |
| September 2, 2008 | Senator Obama's pension proposals |
| August 18, 2008 | Getting plan terminations right |
| August 18, 2008 | IRS rules on pension asset transfers |
| August 6, 2008 | DOL publishes further guidance on 5500 fee reporting rules |
| July 28, 2008 | DOL proposes sponsor-participant disclosure regulations |
| July 9, 2008 | "Greater of" formulas and the IRS backloading position |
| June 18, 2008 | The next 401(k) policy initiative: adequacy |
| June 9, 2008 | Financial reporting of DB plan assets |
| May 22, 2008 | Current pension legislative and regulatory outlook |
| April 22, 2008 | 401(k) fee bill reported out of Education and Labor Committee |
| April 21, 2008 | Quarterly contribution requirements and credit balances |
| April 9, 2008 | Getting PPA compliance right |
| March 17, 2008 | Action by April 1, 2008 – compliance with PPA benefit restrictions |
| March 12, 2008 | PBGC proposes rules for 4010 reporting |
| March 7, 2008 | A review of current 401(k) plan fee legislation and regulation |
| February 28, 2008 | Supreme Court holds that DC participant may sue for fiduciary failure to follow instructions |
| February 6, 2008 | PPA effective dates |
| January 16, 2008 | Preparing for 2008 — IRS proposes 'final' funding rules |
| December 17, 2007 | DOL proposes fee disclosure rules |
The information, analyses and opinions set out herein are for general information only and are not intended to provide specific advice or recommendations for any individual or entity. Nothing herein constitutes or should be construed as a legal opinion or advice. You should consult your own attorney, accountant, financial or tax advisor or other planner or consultant with regard to your own situation or that of any entity which you represent or advise.
Information set out or referred to above has been obtained from sources believed to be reliable. However, neither Plan Advisory Services nor any of its affiliates has verified the accuracy or completeness of any such information. Neither Plan Advisory Services nor any of its affiliates shall have any liability for any use of the information set out or referred to herein.