Pension Trends Newsletter Archive

Our Pension Trends newsletter is published three times a year to alert pension plan sponsors and other interested readers to issues affecting the retirement plan industry and defined benefit plans in particular. We may also occasionally publish a special issue of Pension Trends as industry news develops. Recent past issues of Pension Trends can be viewed by selecting the desired issue below. If you would like to view an older issue back to May 2000, please contact us.

Volume XIII, 2012

March 2012 - Retroactive Plan Amendments Under §412(d)(2).
The law did not change, why did the IRS position change? Or did it?

Volume XII, 2011

November 2011 – The Perfect Last Minute Tax Planning Tool: Adopting a Qualified Retirement Plan

May 2011 – Thinking About… Retirement Plan Benefits & Beneficiary Designation Forms

March 2011 - The Top 10 401(k) Plan Audit Failures

Volume XI, 2010

December 2010 - Two Questions With No Correct Answer

July 2010 - How to Accommodate Differing Partner Retirement Savings Goals

February 2010 – Back to Basics – When a DB Plan is a Solution for the Small Business Owner

Volume X, 2009

November 2009

  • What is a DB(k) Plan and Who Would Want One?
  • 2010 Contribution Limits
  • New IRS Regulations

July 2009 – Not So Funny Math

March 2009 – No Rabbit in the Hat