Excerpt: "If current trends continue, Roth 401(k) accounts may soon become the standard feature in defined contribution plans, according to a recent survey conducted by the Employee Benefit Research Institute (EBRI) and Mercer Human Resource Consulting." (Wolters Kluwer Law & Business)

Excerpt: "Among the suggested changes: Raise the time of service for new employees to receive full benefits to 30 years from 28 years, and require them to enroll in a 401(k)-style retirement program instead of a traditional pension; Provide incentives to state employees to reduce health care costs, such as allowing mail-order prescriptions and broadening coverage of generic drugs." (The State)

5 pages. Excerpt: "[This paper talks about] how an alternative to traditional insured annuitization would work and evaluate its benefits as well as some of its legal, technical, and practical issues." (Aon Consulting)

5 pages. Excerpt: "[This paper talks] about the financial and fiduciary aspects of two alternatives to winding up a defined benefit pension plan--termination (with immediate settlement of all benefits) versus a potentially more cost effective process of purchasing annuities over time." (Aon Consulting)

2 pages. Excerpt: "Consider these strategies whether terminating a defined benefit pension plan immediately (and purchasing annuities), purchasing annuities over time, or defeasing assets through a business transaction. " (Aon Consulting)

Excerpt: "Code Sec. 412(i) plans are not subject to the funding rules that apply to other defined benefit plans if they meet all of the requirements of Code Sec. 412(i)." (Wolters Kluwer Law & Business)

As of July 13, 2007. (McKay Hochman Co., Inc.)

SEP, Profit Sharing, Money Purchase and Defined Benefit Comparison Chart as of July 13, 2007. (McKay Hochman Co., Inc.)

Excerpt: "Research published by the Financial Reporting Council (FRC) indicates U.K. pension scheme trustees believe actuaries have contributed to the huge deficits faced by many pension schemes by failing to take account of improved life expectancy in their advice." (PLANSPONSOR.com; free registration required)

Excerpt: "The only hope that defined contribution plans will provide retirement security for participants who increasingly rely almost exclusively upon them, is if these plans are massively improved. Litigation has a way of bringing about rapid change." (Benchmark Financial Services)