- Millennials and retirement: What do employers need to know?
By Casey B. Baldwin, Craig Glyde, Sarah Murray | 15 August 2019
Employers may benefit from learning more about Millennials’ changing relationship with retirement planning.
- Multiemployer Review: IRS expands determination letter program for retirement plans
By Carrie Vaughn | 30 July 2019
The determination letter program for certain retirement plans, previously restricted in 2017, will be expanded on September 1, 2019.
- Critical Point Episode 16: How pensions in America have changed (and should change again)
By Kelly S. Coffing, Rebecca A. Sielman | 17 July 2019
The American pension plan is in flux, but not for the first time in U.S. history; this episode discusses why it’s a turbulent time for retirement security and what the next generation of pension plans could – and should – look like.
- Multiemployer Review: PBGC proposed rule: Methods for computing withdrawal liability
By Biljana Guchereau, Josh Goodwin | 06 March 2019
In February, the Pension Benefit Guaranty Corporation issued a proposed rule to amend and simplify the calculation of withdrawal liability for plans with rehabilitation plans or funding improvement plans that have made certain benefit or contribution changes. This paper provides a detailed review of these proposed rules.
- Impending merger or acquisition? The health of employee benefit programs can be a make-or-break issue
By William Strange | 05 March 2019
Employee benefits programs can deeply affect a potential merger or acquisition, sometimes to the surprise of the acquiring company.
- Giving nonqualified deferred compensation plans their due diligence in MAs: Part II - Top-hat and FICA fitness
By Henrik P. Patel, Dominick Pizzano | 14 February 2019
Will the nonqualified deferred compensation plans (NDCPs) still fit within the top-hat exemption post-merger and have the NDCPs Federal Insurance Contributions Act taxes been properly applied to the benefits?
- Milliman VALUES 2018 GLWB industry lapse study
By Eileen S. Burns, Matthias Kullowatz, Jenny Jin, Ben Johnson, Vincent Haupt, Vincent Embser | 13 February 2019
The 2018 Milliman VALUES Guaranteed Lifetime Withdrawal Benefit (GLWB) industry lapse and utilization studies included 3 million policyholders from eight large variable annuity writers, representing roughly $350 billion of account value and covering a range of GLWB product designs as well as demographic attributes.
- 2019 key administrative dates and deadlines for calendar-year defined contribution retirement plans
By Milliman Employee Benefits Research Group | 30 January 2019
Key administrative dates and deadlines for defined contribution retirement plans subject to ERISA and the Internal Revenue Code.
- Navigating retirement risks
By Kelly S. Coffing, Arthur Rains-McNally, Bret Linton, Stephanie Sent, Sarah Murray, Ryan Cook, Bruce R. Mitton, Micah Darnall | 18 December 2018
The retirement benefit is an important component of the benefits package, but most retirement plans are falling short.
- Benefits Perspectives: November 2018
By Joe Becker, Michelle N. Angeloni, Brandy N. Millen, Rebekah D. Bayram | 05 November 2018
This issue of Benefits Perspectives features an article comparing and contrasting three volatility-based investment strategies and discussing the implications of applying them in a retirement plan and an article about managing pharmacy costs through focused analytics.