MANAGING YOUR FIRM'S 401(k) PLAN -- Contents -- Preface -- Acknowledgments -- Chapter 1: The Importance of the 401(k) Plan -- BABY BOOMERS HAVE REACHED RETIREMENT AGE -- PEOPLE ARE SPENDING MORE YEARS IN RETIREMENT -- EXPENSES IN RETIREMENT ARE INCREASING -- THE SHIFT FROM DB TO DC -- SHARING RESPONSIBILITY -- CONCLUSION -- Chapter 2: The Role of the Employer -- WHY DO EMPLOYERS SPONSOR 401(K) PLANS? -- WHAT ROLES DO EMPLOYERS PLAY? -- CONCLUSION -- Chapter 3: Measuring Retirement Readiness -- REPLACEMENT RATIOS -- IMPROVING RETIREMENT READINESS -- CONCLUSION -- Chapter 4: Establishing a 401(k) Plan -- HOW A 401(K) PLAN WORKS -- ESTABLISHING PLAN OBJECTIVES -- BENCHMARKING PLAN DESIGN FEATURES -- PLAN SETUP -- CONCLUSION -- Chapter 5: Plan Governance and Fiduciary Issues -- WHO IS A PLAN FIDUCIARY? -- BASIC FIDUCIARY DUTIES -- ALLOCATING OR DELEGATING FIDUCIARY RESPONSIBILITY -- THE PROHIBITED TRANSACTIONS RULE -- EXEMPTIONS FROM PROHIBITED TRANSACTION RULES -- ESTABLISHING ROLES AND RESPONSIBILITIES -- USING PLAN ASSETS TO PAY EXPENSES -- COMMUNICATION TO PARTICIPANTS -- CONCLUSION -- Chapter 6: Protecting Plan Fiduciaries -- THE IMPACT OF ENRON LITIGATION -- CONSEQUENCES OF A BREACH OF FIDUCIARY DUTY -- THE VOLUNTARY FIDUCIARY CORRECTION PROGRAM (VFCP) -- FIDELITY BONDS VERSUS FIDUCIARY LIABILITY INSURANCE -- CONCLUSION -- Chapter 7: Establishing and Managing Plan Investments -- THE INVESTMENT POLICY STATEMENT -- THE INVESTMENT MENU -- PREDIVERSIFIED PORTFOLIOS -- PORTFOLIO CONSTRUCTION -- SELECTION OF INVESTMENTS AND MANAGERS -- MONITORING INVESTMENTS -- COMPLYING WITH SECTION 404(C) -- EMPLOYER STOCK IN 401(K) PLANS -- DEFAULT INVESTMENT OPTION AND MAPPING -- ADVICE AND EDUCATION FOR PLAN PARTICIPANTS -- BROKERAGE ACCOUNTS AND MUTUAL FUND WINDOWS -- SOCIALLY RESPONSIBLE INVESTING -- CONCLUSION -- Chapter 8: Managing Your Plan's Operations.

MONITORING YOUR SERVICE PROVIDER -- VENDOR SERVICES -- COLLECTING AND USING VENDOR METRICS -- SERVICE AGREEMENTS AND STANDARDS -- OPERATIONAL COMPLIANCE -- REGULATORY COMPLIANCE -- CHANGING RECORDKEEPERS -- CONCLUSION -- Chapter 9: Design and Management of Distribution Options -- VESTING RULES -- DISTRIBUTABLE EVENTS -- NONDISCRIMINATION TESTING FAILURES AND REGULATORY LIMITATIONS -- FORMS OF DISTRIBUTIONS -- OPTIONAL DESIGN FEATURES -- TAXATION CONSIDERATIONS -- MISCELLANEOUS -- CONCLUSION -- Chapter 10: How Business Transactions Affect 401(k) Plans -- WHY IT MATTERS -- BUSINESS MERGERS AND ACQUISITIONS -- PLAN TERMINATIONS -- DIVESTITURES AND DOWNSIZING -- OPTIONS FOR DISTRESSED ORGANIZATIONS -- CONCLUSION -- Chapter 11: Financial Communication and Education for Participants -- WHY DO YOU OFFER A 401(k) PLAN? -- COMMUNICATION STRATEGY -- THE IMPLEMENTATION PLAN -- BRANDING YOUR PROGRAM -- MANAGING VENDOR COMMUNICATIONS -- THREE TIMES…THREE WAYS -- CONCLUSION -- Chapter 12: Helping Participants Manage Their Retirement Income -- IN PLAN OR OUT? -- RISKS OF MANAGING RETIREMENT INCOME -- RETIREMENT INCOME PRODUCT TYPES -- ADDITIONAL PRODUCT FEATURES -- CONCLUSION -- Notes -- Index.