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- Title
Best Practices for 401(k) Plan Sponsors and Fiduciaries.
- Authors
Geller, Sheldon M.
- Abstract
The article shares some best practices for 401(k) plan sponsors and fiduciaries in accordance with the Employee Retirement Income Security Act of 1974 (ERISA). Plan sponsors in the U.S. are advised to consider revenue-sharing offset, investment fund replacement and diversion of plan assets. The need for fiduciaries to identify embedded fees, conflicts of interests, service incapabilities, and contract limitations in the retirement plan is emphasized.
- Subjects
UNITED States; BEST practices; TOTAL quality management; TRUSTS &; trustees; EMPLOYEE Retirement Income Security Act of 1974; RETIREMENT income laws
- Publication
CPA Journal, 2012, Vol 82, Issue 9, p54
- ISSN
0732-8435
- Publication type
Article