Defined Contribution

Major tax law changes that would affect retirement plans likely wont take place in 2013, but the retirement community is watching regulators and the U.S. Department of Labor very closely.

Does the much-maligned annuity represent an attractive option for future DC plans? Protection against market volatility might help sell the products to plan sponsors.

Is it fair to use the Danish example as proof that tax incentives do not prompt workers to save more for retirement? EBRI says it's an unfair comparison.

With so much effort and energy spent on the savings part of retirement, the planning involved in redistributing those savings has been left in the dark.

The debut of 408(b)(2) regs has produced some cost compression, but six months later, experts say their biggest fear is a future wave of class-action lawsuits.

With both the IRS and the DOL claiming different jurisdiction over multiple employer plans, ASPPA is hoping to find level ground in the turf war.

A new asset-class-focused approach is also beginning to be adopted, with a better fixed income and equity balance. Ultimately, more plans will also move even further into risk diversification mode.

Expect some action on the part of the federal government, including a proposal for automatic IRAs for many workers, as retirement reform dovetails with tax reform.