Getting the Pieces To Match Up Consider your options when reinstating a company match Matching contributions to employees' 401(k) plans were among the casualties of the recession for some companies over the last year or two. Source: Employee Benefit News

Companies Cut 401k Matches Because of Cash Crunch When a company suspends its matching 401k contributions, employees are likely to grumble and say that management is just trying to pad profits. A new study, though, finds that such decisions are driven by liquidity concerns, not profitability. Source: St. Louis Post-Dispatch

The Impact of Automatic Enrollment on 401k Match Rates Automatic enrollment in employer retirement savings plans has received considerable attention recently since behavioral studies show that workers are more likely to participate in their employer's plan if automatically enrolled. And increased participation means more workers likely will retire with some pension savings. However, a recent study raised the question of how employers will pay for these additional compensation costs. Source: Urban Institute (PDF File)

Hardship Distributions: Lost Retirement Savings or Safety Valve for Employees? Hardship distribution provisions in 401k plans used to be one of those matters on which plan sponsors didn't spend a whole lot of time. But because of the economy, that's not the case anymore. As a result, two points of view about hardship distributions have evolved. Source: Employee Benefit News

What Does W-2 Compensation Really Mean? The most popular base definition of compensation for retirement plans is the “W-2" definition. However, many ask exactly what that definition covers, and which box of Form W-2 it reflects. Here is an answer. Source: SunGard/Relius

401ks for Solo Businesses One-person companies can have the same type of retirement plan common at large corporate employers. And Roth 401ks are an option, too. Source: Wall Street Journal

The Universal Availability Requirement for 403(b) Plans Unlike 401k's, 403(b) plans are not required to pass any mathematical test for employee deferrals; rather they are required to make the right to defer universally available. What Is Universal Availability? Source: Benefit Consultants Group (PDF File)

403(b) Plans and ERISA Audit Requirements This article is the first in a series covering issues facing 403(b) plan sponsors. This one deals with ERISA audits. Source: ERISAdiagnostics.com (PDF File)

Why Did Some Employers Suspend Their 401k Match? At many companies, the employer 401k match became a casualty of the financial collapse and ensuing recession. This research attempts to explain why some firms suspended their match while others did not. Source: Center for Retirement Research at Boston College (PDF File)

The New Economic Reality and the Workplace Retirement Plan The economic crisis of 2008-2009 has created a retirement crisis in America. More than half of American workers say they are behind in saving for retirement and two-thirds of near-retirees say they'll have to postpone retirement. This study looks at how Americans are reconsidering the road ahead. Source: Prudential Retirement (PDF File)

IRS Employee Plans News - Special Edition This Special Edition contains the following articles: Cycle D Submission Period Ends on February 1, 2010, New Address for Determination Letter Applications, April 30 Deadline for DC Pre-Approved Plans, Free Phone Forum on Funding-Based Benefit Restrictions - January 26, 2010 and DOL Corner. Source: IRS (PDF File)

DOL Requests Information Regarding Annuities in Retirement Plans The Departments of Labor and the Treasury announced the publication of a request for information soliciting public comments to assist the agencies in determining what steps to take to enhance retirement security for workers in employer-sponsored retirement plans through lifetime annuities or other arrangements that provide a stream of income after retiring. Source: U.S. Department of Labor

DOL Announces Appointments to 2010 ERISA Advisory Council Secretary of Labor Hilda L. Solis announced the appointment of five new members and new leadership to the 2010 Advisory Council on Employee Welfare and Pension Benefit Plans, also known as the ERISA Advisory Council. Source: US Department of Labor

DOL Calls for Public Comment About Annuities As expected, the Obama Administration has issued a request for information to gather public comment about whether and how the government should promote lifetime income products in retirement plans. Source: Planadviser.com