This white paper explores how cash balance pension plans can help business owners, executives, and self-employed professionals accelerate retirement savings and manage tax liabilities. It examines plan design, contribution strategies, IRS compliance, funding requirements, investment risks, and creditor protections, highlighting how coordinated actuarial planning and ongoing oversight can support long-term wealth preservation and retirement security.

Delegating retirement-plan administration through an ERISA Section 3(16) fiduciary arrangement can reduce administrative burdens and strengthen accountability, but delegation does not eliminate employer oversight. Learn how to evaluate provider responsibilities, manage operational risks, review contracts and insurance, and establish effective monitoring practices to support a compliant, well-managed retirement plan.

Corporate cash management is evolving from passive balance-sheet administration into a strategic discipline focused on preservation, liquidity, and yield. A tiered approach—Operating, Reserve, and Strategic cash—helps businesses reduce cash drag, manage counterparty risk, and maintain access to capital. With Treasury bill ladders, money market funds, diversified deposits, and automated treasury systems, companies can turn idle cash into a resilient financial asset.

This white paper examines 401(k) fee benchmarking and fiduciary oversight, including total plan costs, investment and administrative expenses, revenue sharing, fee allocation, economies of scale, and investment cost optimization. It also explores benchmarking, provider evaluation, negotiation, fiduciary governance, and documentation practices designed to help plan sponsors evaluate reasonable fees and demonstrate a prudent, well-documented process.

As institutional portfolios become more complex, boards and investment committees face growing demands on their time, expertise, and fiduciary oversight. An Outsourced Chief Investment Officer (OCIO) can help bridge the gap between strategic governance and day-to-day implementation—providing specialized expertise, broader investment access, disciplined risk management, and operational support while allowing institutions to retain strategic control.

Managed accounts combine professional investment management with direct ownership of securities, offering customization, tax management, transparency, and personalized risk management. But investors must also consider fees, investment risks, conflicts of interest, fiduciary responsibilities, custody, and regulatory protections. The key is determining whether the benefits justify the added cost and complexity compared with simpler, lower-cost alternatives.

This guide outlines a practical, defensible process for documenting and escalating manager breaches. It covers early warning signs, how to capture facts and dates, preserve evidence, maintain a chronological log, and document communications and corrective actions. It also provides an escalation path, from internal review through regulatory reporting or manager replacement, ending with retention best practices and lessons learned.

DC plan sponsors are hiring 3(38) fiduciaries to reduce fiduciary liability and administrative workload. Key drivers include ERISA compliance support and the potential for improved investment performance. Plan sponsors must still prudently select and monitor the 3(38) provider. Plan sponsors should focus on experience, fees, reputation, investment process, transparency, legal/fiduciary strength, organizational fit, demonstrated results, and a clear approach to ongoing monito

Selecting the right 401(k) plan provider is a critical responsibility for plan sponsors. Today’s sponsors are looking for partners who not only address benefit needs but also excel in technology, compliance, and participant education. Here’s how to organize your RFP process and what to prioritize when evaluating providers. Technology: The Cornerstone of Participant Experience Modern plan sponsors expect providers to deliver user-friendly, mobile-accessible platforms that mirr

The Investment Policy Statement and Spending Policy are written specifically for the foundation that incorporates the investment objectives, investment time horizon, risk tolerance, eligible asset classes, diversification, asset allocation targets, minimum and maximum asset class ranges, re-balancing procedures, investment selection, implementation and investment monitoring, policy benchmarks and performance evaluation. The Investment Policy Statement should include the fol