401(k) Balances Growing Again 401(k) retirement plans showed significant rebounds in 2009, recouping much of their losses from 2008, a new study by Fidelity Investments finds. Source: National Underwriter

The Match Is Back — But Is It Enough To Boost 401(k) Contributions? Despite some positive economic signs, many employees are reluctant to begin making sizable contributions to their 401(k) plans again. Result: More employers are taking action to encourage them. Source: CFO Daily News

Restored 401k Matches Point to An Economic Thaw A new report says many companies are planning to restore the 401k match they halted or reduced when the economy got bad, and that may be a solid sign that things might be turning around for the economy. Source: Washington Post

Annuities the Next 401k SNAFU? Now that the government is looking at the pluses and minuses of requiring the inclusion of annuities as an option in 401k plans, several prominent independent investment advisers revealed six major concerns every 401k fiduciary must consider regarding annuities. Source: Fiduciarynews.com

Prudence Involves More Than Conduct Prudence seems like an old-fashioned word with a stodgy connotation, but for fiduciaries, it is a timeless concept with significant implications. Source: Investmentnews.com

Gems, Quirks, and Quirky Gems in the DOL's Third 403(b) FAB The DOL issued its highly anticipated 403(b) Frequently Asked Questions as part of a Field Assistance Bulletin, FAB 2010-01. The seriousness in which the DOL is taking these 403(b) issues is reflected in the fact that it was issued as a FAB, and not merely the sort of informal guidance offered by a simple FAQ. Source: Businessofbenefits.com

403(b) Plans: What Can You Expect From Your Auditor This article addresses what to expect from your auditor during the audit process. Source: ERISAdiagnostics.com

Fidelity Reports Average 401k Balance Increases 28 Percent in 2009 Fidelity Investments released 401k highlights from the fourth quarter of 2009 as well as for the full year that showed significantly higher balances with many participants recouping much of their losses from 2008. Source: Fidelity

Workers' Response to the Market Crash: Save More, Work More? This survey collected data on the many factors that could affect how workers respond to the market downturn of 2008, including financial and employment characteristics, emotional reactions to the downturn, and enhanced financial literacy. The result is a rich and unique data set for analyzing worker responses that can affect their retirement security. Source: Center for Retirement Research at Boston College

Inertia, Anxiety Still Rule the Day for 401k Participants More than two-thirds of 401k plan participants (68%) have not made any savings or investment changes to their accounts in response to the financial crisis, choosing instead to "ride it out," a new study has found. Source: Employee Benefit News

DOL Field Assistance Bulletin 2010-01 This FAB supplements Field Assistance Bulletin 2009-02 by responding to questions concerning the scope of and conditions for transition relief provided by FAB 2009-02. The FAB also responds to questions concerning the scope of the Department's safe harbor regulation at 29 CFR 2510.3-2(f). Source: U.S. Department of Labor

IRS Compliance Initiative Focuses on 401k Plans Starting in March, a random sample of 401k plan sponsors will receive IRS questionnaires as part of a new initiative to gauge the health of these plans. Source: Mercer

IRS Rules on Variable Annuity Issued to and Distributed From DC Plans Issues addressed include required minimum distribution requirements, election of payments in the form of a life annuity, and annuity payments under a qualified joint and survivor annuity. Source: CCH