Retirement: Defined Contribution/401(k) Plan Reform
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
See Also — for related information
(Items in italic are available only to Council members.)
Official Source Documents
May 14, 2013 — Student Loan Affordability Act (S. 953), including Stretch IRA Provision
March 19, 2013 — Shrinking Emergency Account Losses Act (SEAL) Act (S. 606)
March 4, 2013 — Senate Sense of the Congress Resolution Supporting Retirement Plan Tax Incentives
March 4, 2013 — Dear Colleague Letter Soliciting Cosponsorship of Sense of the Senate Resolution Supporting Retirement Plan Tax Incentives
February 26, 2013 — Savings for American Families' Future Act (H.R. 837)(Neal)
January 1, 2013 — American Taxpayer Relief Act (H.R. 8)
January 1, 2013 — Official Summary of the American Taxpayer Relief Act (H.R. 8)
April 24, 2012 — GAO Report: 401(K) PLANS: Increased Educational Outreach and Broader Oversight May Help Reduce Plan Fees
April 17, 2012 — Joint Committee on Taxation Report: Present Law and Background Relating to the Tax Treatment of Retirement Savings
March 22, 2012 — GAO Report: Defined Contribution Plans: Approaches in Other Countries Offer Beneficial Strategies in Several Areas
February 24, 2011 — GAO Report: Key Information on Target Date Funds as Default Investments Should Be Provided
February 16, 2012 — Retirement Plan Simplification and Enhancement Act (H.R. 4050) (Neal)
February 17, 2012 — House Resolution 101 Supporting Tax Incentives for Retirement Plans (Neal/Gerlach)
February 7, 2012 — Joint Tax Committee Description of the Senate Finance Committee Chairman’s Modification to the Proposals of the Highway Investment, Job Creation and Economic Growth Act
December 13, 2011 — Retirement Savings Security Act (H.R. 3656)
November 1, 2011 — Savings Enhancement by Alleviating Leakage in 401(k) Savings (SEAL) Act (H.R. 3287)(Johnson/Neal)
May 26, 2011 — Savings Enhancement by Alleviating Leakage in 401(k) Savings (SEAL) Act (S. 1121)(Kohl/Enzi)
March 16, 2011 — GAO Report, 401(k) Plans: Certain Investment Options and Practices That May Restrict Withdrawals Not Widely Understood
February 2, 2011 — Lifetime Income Disclosure Act (Bingaman/Isakson/Kohl)
February 2, 2011 — Official Summary of Lifetime Income Disclosure Act (Bingaman/Isakson/Kohl)
September 16, 2010 — Small Business Jobs Act (H.R. 5297), As Approved By Senate
July 28, 2010 — Senate Substitute Amendment to the Small Business Jobs Act (H.R. 5297)
July 27, 2010 — Official Summary of Senate Substitute Amendment to the Small Business Jobs Act (H.R. 5297)
December 3, 2009 — Lifetime Income Disclosure Act (S. 2832)
November 20, 2009 — Sensible Transparency for Retirement Plans Act (Kline)
October 26, 2009 — GAO Report, Retirement Savings: Automatic Enrollment Shows Promise for Some Workers, but Proposals to Broaden Retirement Savings for Other Workers Could Face Challenges
September 30, 2009 — GAO Report, Retirement Savings: Better Information and Sponsor Guidance Could Improve Oversight and Reduce Fees for Participants
September 29, 2009 — GAO Report to Senate Aging Committee on "401(k) Plans: Policy Changes Could Reduce the Long-term Effects of Leakage on Workers' Retirement Savings"
July 31, 2009 — Education and Labor Committee Report of the 401(k) Fair Disclosure and Pension Security Act (H.R. 2989)
June 24, 2009 — Education and Labor Amendment in the Nature of a Substitute to H.R. 2989 (Miller)
June 17, 2009 — Education and Labor HELP Subcommittee Chairman's Substitute to the 401(k) Fair Disclosure for Retirement Security Act (H.R. 1984)
June 9, 2009 — Defined Contribution Plan Fee Transparency Act (H.R. 2779) (Neal)
June 9, 2009 — Official Summary of Defined Contribution Plan Fee Transparency Act (H.R. 2779)
June 9, 2009 — Revisions to Prior Version of Defined Contribution Plan Fee Transparency Act
April 22, 2009 — DOL Letter to Miller/Andrews Regarding 401(k) Fair Disclosure for Retirement Security Act
April 22, 2009 — 401(k) Fair Disclosure for Retirement Security Act (Miller)
April 22, 2009 — Official One-Page Summary of 401(k) Fair Disclosure for Retirement Security Act (Miller)
April 16, 2009 — DOL Letter to Senate Aging Chair Kohl on Target Date Review and Regulation
February 10, 2009 — The Defined Contribution Fee Disclosure Act (S. 401)
October 28, 2008 — CRS Report for Congress: Individual Retirement Accounts and 401(k) Plans: Early Withdrawals and Required Distributions
August 15, 2008 — GAO Report: Private Pensions: Fulfilling Fiduciary Obligations Can Present Challenges for 401(k) Plan Sponsors
July 31, 2008 — 401(k) Plan Debit Card Bill (H.R. 6708)(Foster/Pomeroy)
July 17, 2008 — 401(k) Plan Debit Card Bill (S. 3278)(Schumer)
April 16, 2008 — Rep. Andrews Amendment to H.R. 3185
April 16, 2008 — Fair Disclosure for Retirement Security Act (H.R. 3185)(Miller), as Considered by House Education and Labor Committee
December 13, 2007 — Defined Contribution Fee Disclosure Act (Kohl/Harkin)
December 11, 2007 — GAO Report: PRIVATE PENSIONS: Low Defined Contribution Plan Savings May Pose Challenges to Retirement Security, Especially for Many Low-Income Workers
October 4, 2007 — Defined Contribution Plan Fee Transparency Act (H.R. 3765) (Neal)
October 4, 2007 — Summary of The Defined Contribution Plan Fee Transparency Act (Neal)
July 31, 2007 — The Mutual Fund Fee Reform Act (H.R. 3225)
July 26, 2007 — Fair Disclosure for Retirement Security Act (H.R. 3185)(Miller)
July 26, 2007 — Official Summary Fair Disclosure for Retirement Security Act (H.R. 3185)(Miller)
April 24, 2007 — DOL/EBSA Request for Information on Fee and Expense Disclosures to Participants in Individual Account Plans
December 13, 2006 — Congressional Democrats' Letter to DOL Regarding Defined Contribution Plans
November 30, 2006 — GAO report on Changes Needed to Provide 401(k) Plan Participants and DOL with Better Information on Fees
August 3, 2006 — Senate summary of HR 4
July 14, 2006 — Next Generation Retirement Savings Proposals (Gordon Smith (R-OR)/Kent Conrad (D-ND))
March 16, 2006 — Savings Competitiveness Act (S. 2431)(Baucus)
March 16, 2006 — Official Summary of Savings Competitiveness Act (S. 2431)(Baucus)
March 16, 2006 — Letter from Senator Gordon Smith to Senate Finance Committee regarding Automatic Enrollment and Other Provisions in Retirement Bill Conference
March 8, 2006 — Joint Committee on Tax side-by-side of pension bills
Council Materials
April 15, 2013 — Council Statement to the Pension/Retirement Tax Reform Working Group of the House Ways and Means Committee
April 11, 2013 — 401(k) Fast Facts
April 3, 2013 — Letter of Support for the Shrinking Emergency Account Losses Act (SEAL) Act (S. 606)
March 18, 2013 — Group Letter of Support for Senate Sense of the Congress Resolution Supporting Retirement Plan Tax Incentives
January 2, 2013 — BENEFITS BRIEF: A New Roth Conversion Opportunity (Prepared by Kent Mason, Davis & Harman LLP)
December 30, 2012 — Important Issues to Consider Regarding Taxation of Retirement Contributions and Benefits
December 6, 2012 — Benefits Briefing Presentation Slides: Defined Contribution Plan Issues - the Fiscal Cliff and Beyond (Kent Mason, Davis & Harman)
December 3, 2012 — Council Talking Points: Proposed Double Taxation of Retirement Plan Benefits Would Jeopardize Retirement Security
November 6, 2012 — Council Talking Points: 20/20 Cap on Retirement Savings Would Undermine Retirement Security
October 8, 2012 — Defined Contribution Plans & IRAs: Existing Tax Incentives Effectively and Efficiently Increase Retirement Savings
September 4, 2012 — Group Letter to House of Representatives Urging Cosponsorship of H.R. 3287
April 17, 2012 — Group Paper Urging House Ways and Means Committee to Preserve Employer-Provided Retirement System
April 17, 2012 — Randy Hardock Testimony on Behalf of Council Regarding Tax Treatment of Retirement Plans Before the House Ways and Means Committee
February 8, 2012 — Council Summary of the Proposed Changes to the After-Death Minimum Required Distribution Rules in the Highway Investment, Job Creation and Economic Growth Act (Prepared by Davis & Harman LLP)
January 30, 2012 — Background on The Retirement Savings Security Act (H.R. 3656): Why 401(k) Plan Loans Do Not Need Credit Insurance
November 14, 2011 — Council Letter of Support for the SEAL Act (H.R. 3287)
September 15, 2011 — Council/ACLI Submission for the Senate Finance Committee Hearing on Tax Reform Options: Promoting Retirement Security
June 16, 2010 — Summary of SEC Open Meeting on Target Date Funds (Courtesy of Davis & Harman LLP)
February 3, 2011 — Council Summary of Senate HELP Committee Hearing on Retirement Savings
September 20, 2010 — The Benefits of Existing Tax Incentives for Retirement Savings
September 20, 2010 — Summary: The Benefits of Existing Tax Incentives for Retirement Savings
September 20, 2010 — Summary of Roth Provisions in The Small Business Jobs Act (Prepared by Kent Mason of Davis & Harman LLP)
November 23, 2009 — Council Summary of the Sensible Transparency for Retirement Plans Act (Kline)
July 29, 2009 — Side-by-Side Comparison Chart of Defined Contribution Plan Legislation (Courtesy of Davis & Harman LLP)
June 5, 2009 — Council Proposed Modifications to 401(k) Fair Disclosure for Retirement Security Act (H.R. 1984)
February 24, 2009 — Council Statement for Record in House Education and Labor Hearing on Strengthening Worker Retirement Security
February 17, 2009 — Defined Contribution Plans: A Successful Cornerstone of Our Nation's Retirement System
February 17, 2009 — Short Summary of Defined Contribution Plans: A Successful Cornerstone of Our Nation's Retirement System
December 19, 2008 — Congressional Letter to President Bush Urging RMD Relief for 2008
October 1, 2008 — Council Statement for the Senate HELP Committee Hearing on 401(k) Fee Disclosure
April 17, 2008 — Council Summary of the House Education and Labor Committee's Consideration of H.R. 3185
April 16, 2008 — Council Letter to Rep. George Miller Regarding H.R. 3185
April 14, 2008 — Myths and Facts Regarding 401(k) Plan Fees
November 12, 2007 — Council Chart Summarizing Defined Contribution Plan Fee Disclosure Legislation (prepared by the Benefits Group of Davis & Harman)
October 30, 2007 — Testimony of Allison Klausner (Honeywell) on Behalf of the American Benefits Council before the House Ways and Means Committee Hearing on 401(k) Fees
October 26, 2007 — Council Talking Points on 401(k) Plan Fees
October 24, 2007 — Testimony of Robert G. Chambers on Behalf of the American Benefits Council before the Senate Special Committee on Aging Hearing on 401(k) Fees
October 4, 2007 —Council/ACLI/ICI Statement for the Record for the House Education and Labor Hearing on H.R. 3185
August 29, 2007 —Council Chart Summarizing the 401(k) Fair Disclosure for Retirement Security Act of 2007 (H.R. 3185) (prepared by the Benefits Group of Davis & Harman)
July 26, 2007 — Council Fast Facts on 401(k) Plans
- 401(k) plan statistics
- Defined contribution plan fees
- Financial literacy and investment education
- Automatic enrollment
- The difference between 401(k) plans and IRAs
March 6, 2007 — Testimony of Robert G. Chambers on Behalf of the American Benefits Council Before the House Education and Labor Committee Hearing on 401(k) Fees
February 8, 2007 — Chart of Pension Protection Act Provisions Affecting DC Plans (Courtesy of Davis & Harman LLP)
January 12, 2007 — Defined Contribution Plan Fee Issues Talking Points
July 17, 2006 — Council Letter to Congress Regarding EGTRRA Permanency
June 23, 2006 — Group Advertisement on EGTRRA Permanence in Pension Bill
June 22, 2006 — Chart of Major EGTRRA Provisions in House Pension Reform Bill
June 16, 2006 — Coalition diversification letter to Congress
June 16, 2006 — Coalition miscellaneous DC issues and technical corrections document
June 13, 2006 — Coalition defined contribution plan issues in pension reform legislation
May 17, 2006 — Defined Contribution Plan Issues in Pension Reform Legislation
April 12, 2006 — Retirement Savings Permanence Bulletin No. 3: Matching Contribution Vesting
April 7, 2006 — Cover Memo for Employers to Employees or other Individuals Urging EGTRRA Permanence
April 3, 2006 — Cover Memo for Service Providers to Clients Urging EGTRRA Permanence
March 28, 2006 — Retirement Savings Permanence Bulletin No. 2: Increased Limits
March 17, 2006 — Retirement Savings Permanence Bulletin No. 1: Simplification for Plan Administration
March 15, 2006 — ACTION ALERT: Urge inclusion of 2001 tax bill's retirement savings provisions in pension legislation
March 14, 2006 — Group Letter to Senate Regarding EGTRRA Permanency
February 6, 2006 — Council Talking Points on Automatic Enrollment
February 1, 2006 — Council Side by Side Chart Comparing Defined Contribution Provisions of Retirement Bills (H.R. 2830/S. 1783), Administration Proposals and Current Law
January 26, 2006 — Council Analysis of Proposed Treasury Regulations on Designated Roth Accounts
January 25, 2006 — Council Side-by-Side Chart Comparing Retirement Bills (H.R. 2830/S. 1783), Administration Proposals and Current Law
January 23, 2006 — Council Talking Points on EGTRRA Permanence
Official Source Documents
May 7, 2013 — EBSA Advanced Notice of Proposed Rulemaking on Pension Benefit Statements
April 11, 2013 — SEC Investor Advisory Committee Investor-as-Purchaser Subcommittee Recommendations on Target Date Funds
April 3, 2013 — GAO Report: 401(K) PLANS: Labor and IRS Could Improve the Rollover Process for Participants
March 28, 2013 — IRS Revenue Procedure 2013-22: Opinion and Advisory Letter Procedures for Pre-Approved 403(b) plans
February 28, 2013 — DOL/EBSA Tips for Plan Fiduciaries: Target Date Retirement Funds
July 24, 2012 — Letter from Senator John Kerry to DOL Secretary Hilda Solis Regarding FAB 2012-02 Q&A No. 30
May 24, 2012 — DOL/EBSA Proposed Regulations and Re-opening of Comment Period on Target Date Disclosure
May 7, 2012 — DOL Field Assistance Bulletin 2012-02: Questions and Answers on Participant-Level Fee Disclosure Regulations
April 4, 2012 — SEC Proposed Rule on Target Date Retirement Fund Names and Marketing
February 15, 2012 — Siegel+Gale/SEC Study: Investor Testing of Target Date Retirement Fund(TDF) Comprehension and Communications
February 2, 2012 — DOL/EBSA Final Regulations on Defined Contribution Plan Fiduciary-Service Provider (408(b)(2)) Fee Disclosure
February 2, 2012 — DOL/EBSA Fact Sheet on Final Regulations on Defined Contribution Plan Fiduciary-Service Provider (408(b)(2)) Fee Disclosure
February 2, 2012 — DOL/EBSA List of Changes in Final Regulations on Defined Contribution Plan Fiduciary-Service Provider (408(b)(2)) Fee Disclosure
November 8, 2011 — IRS Advance Notice of Proposed Rule Regarding Determination of Governmental Plan Status
October 28, 2011 — SEC No-Action Letter on Defined Contribution Plan Fee Disclosure Requirements
September 13, 2011 — DOL Technical Release 2011-03, Interim Policy on Electronic Disclosure of 401(k) Plan Fees
September 13, 2011 — DOL/EBSA Presentation: Participant Disclosure of 401(k) Plan Fees
July 13, 2011 — DOL Final Extension of Applicability Dates for Final Regulations on Defined Contribution Plan Participant Fee Disclosure
May 31, 2011 — DOL Proposed Extension of Applicability Dates for Fee Disclosure Regulations
February 11, 2011 — DOL News Release Delaying Applicability Date of 408(b)(2) Regulations
November 29, 2010 — DOL Proposed Regulations on Target Date Fund and QDIA Disclosure
November 29, 2010 — DOL Fact Sheet on Target Date Fund and QDIA Disclosure
November 26, 2010 — IRS Notice 2010-84: Guidance on In-Plan Roth Rollovers
October 14, 2010 — DOL Final Regulations on Defined Contribution Plan Participant Fee Disclosure
October 14, 2010 — DOL Fact Sheet on Final Fee Disclosure Regulations
October 14, 2010 — DOL Model Comparative Chart for Final Fee Disclosure Regulations
August 31, 2010 — Comments of Congressional Chairmen to DOL/EBSA Regarding Interim Final Regulations on ERISA Section 408(b)(2) Fee Disclosure Requirements
July 23, 2010 — SEC Proposed Regulations on Mutual Fund Distribution Fees
July 16, 2010 — DOL Interim Final Regulations on ERISA Section 408(b)(2) Fee Disclosure Requirements
July 16, 2010 — DOL Fact Sheet on Interim Final Regulations on ERISA Section 408(b)(2) Fee Disclosure Requirements
May 18, 2010 — IRS Final Regulations on Diversification Requirements for Certain Defined Contribution Plans
December 4, 2009 — DOL/EBSA Advisory Opinion 2009-04A
May 18, 2009 — IRS Proposed Regulations on Suspension or Reduction of Safe Harbor Nonelective Contributions
May 17, 2010 — IRS 401(k) Compliance Check Questionnaire (Paper Copy)
February 23, 2009 — Treasury/IRS Final Automatic Contribution Arrangement (QACA/EACA) Regulations
February 19, 2009 — DOL/EBSA ERISA Advisory Council Report on The Spend Down Of Defined Contribution Assets At Retirement
December 19, 2008 — Treasury Letter to Congress Regarding 2008 Required Minimum Distribution Relief
July 22, 2008 — DOL Fact Sheet on Proposed Fee & Expense Disclosure Regulations
July 22, 2008 — DOL Model Comparative Chart for Proposed Fee & Expense Disclosure Regulations
July 22, 2008 — DOL Proposed Regulations on Defined Contribution Plan Participant Fee Disclosure
April 29, 2008 — DOL FAB 2008-3: Guidance Regarding Qualified Default Investment Alternatives
April 29, 2008 — DOL Fact Sheet Regarding Qualified Default Investment Alternatives
April 29, 2008 — Corrections to DOL Proposed Regulations on Qualified Default Investment Alternatives
February 14, 2008 — Congressional Comment Letter to DOL on Proposed 408(b)(2) Regulations
December 19, 2007 — IRS Notice 2008-07: Guidance on Diversification Rules under Code Section 401(a)(35)
December 12, 2007 — DOL Fact Sheet on ERISA Section 408(b)(2) Guidance
December 12, 2007 — DOL Proposed Regulations on ERISA Section 408(b)(2) Fee Disclosure Requirements
December 12, 2007 — DOL Proposed Class Exemption for Plan Fiduciaries Failing to Meet ERISA Section 408(b)(2) Fee Disclosure Requirements
November 26, 2007 — SEC Proposed Rule on Simplified Mutual Fund Disclosure
November 15, 2007 — IRS Sample Notice for Automatic Enrollment
November 7, 2007 — Treasury/IRS Proposed Regulations on Automatic Enrollment
October 23, 2007 — DOL Qualified Default Investment Alternatives under Participant Directed Individual Account Plans
October 23, 2007 — DOL Fact Sheet on Qualified Default Investment Alternatives under Participant Directed Individual Account Plans
June 1, 2007 — IRS Announcement 2007-59: Guidance for Employers Concerned About Certain Mid-Year Changes
April 27, 2007 — Treasury/IRS Final Roth 401(k)/403(b) Distribution Regulations
April 24, 2007 — DOL/EBSA Request for Information on Fee and Expense Disclosures to Participants in Individual Account Plans
December 19, 2006 — Bipartisan Letter from House members to DOL on default investment guidance
November 30, 2006 — IRS Notice 2006-107 Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities
September 26, 2006 — DOL Proposed Regulations on Default Investment Guidance
June 28, 2006 — GAO Questions for American Benefits Council Members on 401(k) Plan Fees
June 6, 2006 — DOL Model 401(k) Plan Fee Disclosure
January 25, 2006 — IRS Proposed Regulations on Designated Roth Accounts Under Section 402A
Council Materials
March 13, 2013 — Council Letter to Treasury/IRS Requesting Guidance for In-Plan Roth Conversions under Section 902 of ATRA
March 13, 2013 — Areas of Needed Guidance Regarding In-Plan Roth Conversions under Section 902 of ATRA
August 21, 2012 — Group Letter to SEC Regarding Regulation of Money Market Funds
July 14, 2012 — Council Letter to Assistant DOL Secretary for EBSA Phyllis Borzi Regarding FAB 2012-02 Q&A No. 30
June 25, 2012 — Group Letter to Assistant Labor Secretary for EBSA Phyllis Borzi Regarding FAB 2012-02 Q&A No. 30
June 21, 2012 — Benefits Briefing Presentation Slides: Retirement Plan Fee Disclosure Guidance & FAB 2012-02 (Kent Mason & Michael Hadley, Davis & Harman)
June 19, 2012 — Council Letter to SEC Regarding Regulation of Money Market Funds
June 15, 2012 — Council Letter on IRS Advance Notice of Proposed Rule on Determination of Government Plan Status
June 15, 2012 — Council letter to DOL on Q&A 30 of Field Assistance Bulletin 2012-02
May 15, 2012 — Council Summary: New Issues Raised Regarding Brokerage Windows and Similar Arrangements (Prepared by Kent Mason of Davis & Harman LLP)
April 25, 2012 — Sample Glossary Of Investment-Related Terms For Disclosures To Retirement Plan Participants (Version 1.01)
March 27, 2012 — Council Background and Proposal Regarding Participant and Service Provider Fee Disclosure Guidance
March 22, 2012 — Benefits Briefing Presentation Slides: 408(b)(2) Fee Regulations
January 19, 2012 — Council Letter to DOL Requesting Extension of Fee Disclosure Rules
June 15, 2011 — Council Comments to DOL Regarding Proposed Extension of Applicability Dates for Fee Disclosure Regulations
January 13, 2011— Council Comment Letter to DOL Regarding Target Date Funds
October 19, 2010 — Summary of Final Participant-Level Defined Contribution Plan Fee Disclosure Regulations (Prepared by Davis & Harman)
October 15, 2010 — Council Summary of Changes in Final Participant-Level Defined Contribution Plan Fee Disclosure Regulations
October 8, 2010 — Council Letter to Treasury on Need for Immediate Guidance on In-Plan Roth Conversions
August 26, 2010 — Council Comments to DOL/EBSA Regarding Interim Final Regulations on ERISA Section 408(b)(2) Fee Disclosure Requirements
July 16, 2010 — Summary of DOL Interim Final Regulations on Plan Service Provider Fee Disclosure (Prepared by Davis & Harman LLP)
July 15, 2010 — Preliminary Council Summary of DOL Final Regulations on ERISA Section 408(b)(2) Fee Disclosure Requirements
June 1, 2010 — Follow Up Letter Regarding Interpretive Issue Under Notice 2009-68 Partial Rollovers
March 30, 2010 — Groom Law Group Memo: Allocating "Basis" in Partial and Split Rollovers — Can We Still Rely on Code Section 402(c)(2)?
March 30, 2010 — Council/ICI Letter and Submission to DOL on Target Date Funds
October 26, 2009 — Council Letter to IRS Regarding Partial Rollovers under Notice 2009-68
August 14, 2009 — Council/SHRM Comment Letter to IRS on Proposed Regulations on Suspension or Reduction of Safe Harbor Nonelective Contributions
June 18, 2009 — Council testimony before DOL and SEC Joint Hearing on Target Date Funds
February 6, 2009 — Council Request for Guidance on Minimum Required Distribution Waivers
September 24, 2008 — Group Letter to DOL Regarding Effective Date of 408(b)(2) Regulations
September 8, 2008 — Council Comment Letter to DOL on Proposed Defined Contribution Plan Participant Fee Disclosure Regulations
July 23, 2008 — Summary of DOL Proposed Fee & Expense Disclosure Regulations (Prepared by Davis & Harman LLP)
May 19, 2008 — Council Testimony Before IRS Regarding Automatic Contributions
April 29, 2008 — Council-ICI Comment Letter on Participant Contribution Regulation Safe Harbor
April 2, 2008 — Council Comment Letter to IRS Regarding Diversification Requirements for Defined Contribution Plans
February 11, 2008 — Council comment letter to DOL regarding 408(b)(2) proposed regulations
February 6, 2008 — Council Comment Letter to IRS Regarding Proposed Automatic Enrollment Regulations
December 17, 2007 — Council Preliminary Comments to IRS on Automatic Enrollment Guidance
December 14, 2007 — Council Summary: DOL Proposed 408(b)(2) Regulations on Fee Disclosure
December 5, 2007 — Council Comment Letter Regarding Follow-Up Guidance on Final Default Investment Regulations
September 20, 2007 — Testimony of Allison Klausner (Honeywell International Inc.) on Behalf of the American Benefits Council Before the ERISA Advisory Council Working Group on Revenue Sharing
July 24, 2007 — Inter-Trade Group Letter to DOL Regarding 401(k) Plan Fees
July 23, 2007 — Council comment letter to DOL concerning 401(k) fee disclosure request for information
March 16, 2007 — Council comment letter on IRS Notice 2006-107 on diversification requirements for DC plans holding publicly traded securities
February 8, 2007 — Chart of Pension Protection Act Provisions Affecting DC Plans (Courtesy of Davis & Harman LLP)
December 22, 2006 — Group Submission to DOL of Defined Contribution Fee Glossary
December 22, 2006 — Group Submission to DOL of Defined Contribution Fee Introductory Questions and Answers
October 31, 2006 — List of Guidance and Technical Correction Issues for Employee Stock Diversification Provisions
October 31, 2006 — Updated List of Guidance and Technical Correction Issues for Defined Contribution Plans
November 13, 2006 — Council Comments to DOL Regarding Proposed Default Investment Regulations
August 3, 2006 — Group Letter and Chart to DOL/EBSA Regarding 408(b)(2) Project on Fee Disclosure
July 26, 2006 — Council testimony before the IRS on Roth 401(k)/403(b) accounts
April 26, 2006 — Council Comment Letter to IRS on Designated Roth Accounts under Section 402A
Official Source Documents
February 22, 2012 — Sixth Circuit Court of Appeals Decision in Raymond M. Pfeil and Michael Kammer v. State Street Bank and Trust Company
October 19, 2011 — Second Circuit Court of Appeals Decision in re Citigroup ERISA Litigation
April 26, 2010 — District Court for the Eastern District of Pennsylvania Dismissal of Renfro v. Unisys
March 30, 2010 — U.S. Supreme Court Decision in Jones v. Harris
January 27, 2010 — District Court for the Northern District of Illinois Dismissal of George, et al. v. Kraft Foods Global
December 21, 2009 — Third Circuit Appeals Court Decision in re: Schering-Plough ERISA Litigation
December 9, 2009 — District Court for the Northern District of Illinois (Eastern Division) Opinion in Loomis v. Exelon
November 25, 2009 — Eighth Circuit Appeals Court Opinion in Braden v. Wal-Mart, et al
August 31, 2009 — United States District Court Southern District of New York Decision In Re Citigroup ERISA Litigation
June 24, 2009 — Seventh Circuit Court Denial of Rehearing in Hecker v. Deere & Co.
June 23, 2010 — SEC Proposed Rule on Target Date Retirement Fund Names and Marketing
May 6, 2010 — DOL/SEC Investor Bulletin on Target Date Retirement Funds
May 6, 2009 — Second Circuit Court of Appeals Summary Order of Dismissal in Young et al v. General Motors Investment Management Corp.
March 20, 2009 — DOL Amicus Brief in Hecker v. Deere
February 12, 2009 — Seventh Circuit Court Opinion in Hecker v. Deere
July 25, 2008 — DOL Amicus Brief in Young et al v. General Motors Investment Management Corp., Second Circuit Court of Appeals
February 20, 2008 — U.S. Supreme Court Decision in LaRue v. DeWolff
June 21, 2007 — District Court Order Granting Motion to Dismiss in Hecker et al v. Deere & Company/Fidelity
December 8, 2006 — Hecker et al v. Deere & Company/Fidelity (WI Western District)
November 8, 2006—Ruppert et al v. Principal Life Insurance Co. (IL Southern District)
November 3, 2006 — Taylor et al v. United Technologies Corporation et al (District of Connecticut 3:06-cv-01494-WWE 09/22/06)
September 28, 2006 — Spano v. Boeing (IL Southern District 3:2006cv00743)
September 22, 2006 — Waldbuesser et al v. Northrop Grumman Corporation et al (IL Northern District 1:2006cv04897 09/11/2006 791)
September 11, 2006 — Kanawi et al v. Bechtel Corporation (CA Northern District 3:2006cv05566)
September 11, 2006 — Taylor et al v. United Technologies et al (Northern Illinois District 06cv4895)
September 11, 2006 — Will et al v. General Dynamics Corporation et al (IL Southern District 3:2006cv00698 09/11/2006 791)
September 11, 2006 — Abbott et al v. Lockheed Martin Corporation et al (IL Southern District 3:2006cv00701 09/11/2006 791)
September 11, 2006 — Beesley et al v. International Paper Company et al (IL Southern District 3:2006cv00703 09/11/2006 791)
September 11, 2006 — Martin et al v. Caterpillar, Inc. et al (Missouri Western District 2:2006cv04208 09/11/2006 791)
September 11, 2006 — Loomis et al v. Exelon Corporation et al (IL Northern District 1:2006cv04900 09/11/2006 791)
Council Materials
February 20, 2013 — Council Amicus Brief in Abbott, et al v. Lockheed Martin Corporation, U.S. Seventh Circuit Court of Appeals
August 17, 2011 — Council Amicus Brief in Griffin & Gardner v. Flagstar, et al, U.S. Sixth Circuit Court of Appeal
May 13, 2011 — Council Amicus Brief in George et al v. Kraft, Seventh Circuit Court of Appeals
March 7, 2011 — Council amicus brief to the Sixth Circuit in the case of Raymond M. Pfeil and Michael Kammer v. State Street Bank and Trust Company
April 21, 2010 — Presentation Slides: Recent Plan Litigation and the Impact on Legislative, Regulatory and Plan Sponsor Activity (Courtesy of Schiff Hardin LLP)
April 15, 2009 — Amicus Brief in Braden v. Wal-Mart
July 25, 2008 — Council Amicus Brief in Young et al v. General Motors Investment Management Corp., Second Circuit Court of Appeals
June 2, 2008 — Updated Chart Comparing Recent 401(k) Plan Fee Litigation (Courtesy of Davis & Harman)
May 9, 2008 — Council Amicus Brief in Hecker et al v. Deere & Company/Fidelity
September 21, 2007 — Updated Chart Comparing Recent 401(k) Plan Fee Litigation (Courtesy of Davis & Harman)
December 29, 2006 — Kennedy et al v. ABB, Inc./Fidelity (MO Western District)
Employer-sponsored retirement plans play vital role in ensuring national, personal financial security
September 15, 2011
Final DOL regulations represent reasoned approach to retirement plan fees
October 14, 2010
For information on Puerto Rico Plans, see the International Issues page.
Health
Health Care Reform (PPACA), General & Misc. Items
- Employer Shared Responsibility
- Market Reforms & Adult Child/Age-26 Coverage
- Preventive Care & Value-Based Design
- Quality Improvement & Delivery Reform
- Essential Benefits
- Tax & Revenue Issues
- Grandfathered Plans
- Claims and Appeals
- Summary of Benefits & Coverage
- Informational Reporting/W2
- Health Insurance Exchanges
- State Innovation
- Medical Loss Ratio & Mini-Med Plans
- Automatic Enrollment
- Wellness Programs
- Accountable Care Organizations
- Non-Discrimination
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
Tax Reform, Deficit Reduction & Federal Budget
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
