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What's Old Is New Again

Adam C. Pozek 11/14/14
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Whether we’re talking fashion or music or architecture or barber shops, it seems things that have faded from existence eventually come back around.  See if this cycle looks familiar:  cutting edge becomes status quo becomes so last week becomes so [insert decade] becomes retro becomes vintage.
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Accidents Will Happen

Adam C. Pozek 02/24/13
If you’ve spent any time working with retirement plans, you know how complicated they can be.  It seems like every rule has an exception and an exception to that exception.  It is no wonder that accidents occasionally happen - and correction is required - despite everyone’s best efforts to follow the rules.
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An In-Depth Review of Real Estate in 401(k) Plans | Part 1

Adam C. Pozek 04/25/11
“Real estate doesn't interest me. It's no doubt a great flaw in my personality, but I can't think in terms of boundaries. Those imaginary lines are as unreal to me as elves and pixies.”  -- Kurt Vonnegut, Jr.
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Werewolves of Pension

Adam C. Pozek 03/17/11
I was recently asked to write an article on ERISA Section 404(c).  As I contemplated how to approach the article, I recalled many situations in which I have heard 404(c) pitched as the mythical silver bullet to save plan fiduciaries from the specter of liability associated with participant-directed investments.
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Reasonableness Requirement Is Not New

Adam C. Pozek 02/24/11
An article appeared yesterday on CFO.com entitled “New 401(k) Obligations Heaped on CFOs” and it carried a tagline stating “New disclosure rules abound, but pay close attention or you could be sued by plan participants.”
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Does Size Matter?

Adam C. Pozek 02/22/11
After my weekend post on "easy" plans not being so easy, I happened across this post by Ary Rosenbaum.  It is a variation on the theme and focuses more on the size of the plan rather than its design complexity.  The conclusion...size often matters when it comes to the quality of service.  Small plans (often viewed by many as being synonymous with ...
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Easy Peasy Lemon Squeezy…Not When It Comes To Retirement Plans

Adam C. Pozek 02/20/11
Qualified plans are complicated beasts regardless of size or design.  This truth is sometimes forgotten at this time of year when sponsors and service-providers are busy dealing with nondiscrimination testing and contribution calculations.  I've many situations in which a plan sponsor decided to skip testing for a year, because their plan was so ...
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The Plan Document – More Like Guidelines or Actual Rules?

Adam C. Pozek 03/30/10
As the EGTRRA restatement window closes for pre-approved DC plans and begins to open for pre-approved DB plans, I thought I would pontificate on the importance of the plan document. Qualified plans are required to be maintained pursuant to a written plan document.  Operating the plan inconsistent with terms in that document is an operational ...
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The views expressed in this blog are those of the authors and do not necessarily represent the views of any other person or organization. All content is provided for informational purposes only and is not intended to be tax or legal advice.

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