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Tables of Contents for Deferred Compensation, Defined Contribution
Chapter/Section Title
Page #
Page Count
Acknowledgments
xi
Foreword
xiii
About the Authors
xv
Introduction/Overview
xvii
PART 1: DEFERED COMPENSATION---TRADITIONAL RULES OF THE GAME
Deferred Compensation Plans---Traditional Benefits
3
6
Introduction of 457 Plans Into the Public Sector
3
1
Traditional Role of 457 Plans in Employer Benefits
4
1
Public Sector 457,401(K), 403(b) and 401(a) Plans
5
4
Relationship of Deferred Compensation to Retirement Plans
9
4
Characteristics of Public Sector Employers
9
2
Deferred Compensation---Ancillary/Not Primary Retirement Benefit
11
2
Traditional Internal Administration of Deferred Compensation
13
4
Types of Internal Administration
13
1
Characteristics of Internal Administration
14
3
PART 2: DEFERRED COMPENSATION---THE RULES ARE CHANGING!
Legislative Changes
17
10
Orange County Experience
17
1
Passage/Implications of Small Business Job Protection Act
18
3
Passage/Implications of Tax Reform Act of 1997
21
1
Prospective Federal Activity
21
2
State/Local Legislative Initiatives
23
4
Financial Changes
27
6
Rise in Defined Benefit Costs
27
1
Growth of Employee Deferred Compensation Assets
28
2
Growth in Employer/Decision-Making Body Liability
30
3
Workplace Changes
33
6
Length of Service/Job Mobility
33
2
Increased Importance of Pension Mobility
35
1
Changes in Employer/Employee Relationship
35
1
Consumer Desire---Self-Directed Investments
36
3
New Marketplace Products
39
12
Economies-of-Scale Discounts
39
1
Improved Educational/Customer Services (Net Technologies)
40
1
Emergence of Self-Directed Brokerage Accounts
41
1
Growth in Deferred Retirement Option Plans (DROPs)
42
3
Expansion of 401(a)/Other Qualified Plans
45
1
Investment Advice
46
5
PART 3: DEFERRED COMPENSATION---PLAYING BY THE NEW RULES
Changing Internal Administrative Structures
51
12
Developing Information/Reporting Standards
51
2
Developing an Investment Policy
53
1
Streamlining Administrative Transactions
54
1
Enhancing Education
55
5
Improving Customer Communication
60
1
Complying With Requirements
60
3
Changing Management Oversight
63
10
Elevating Decision Maker Standards
63
3
Improving Traditional Responsibilities
66
4
Satisfying Participants' Informational Needs
70
3
Changing Relationships With External Providers
73
22
Designing Competitive Requests for Disclosure (RFDs)
74
2
Conventional Requests for Proposal (RFPs)
76
3
Designing Competitive Requests for Proposals (RFPs)
79
11
Designing Competitive Contracts
90
1
Importance of Automating RFPs
90
5
PART 4: DEFERRED COMPENSATION/DEFINED CONTRIBUTION---REINVENTING THE GAME
Assessing New Strategic Opportunities
95
16
What Future Changes Are Likely?
96
1
Understanding Historical Defined Benefit/Defined Contribution Trends
97
1
Understanding Defined Benefit/Defined Contribution Strengths and Weaknesses
98
12
Learning About New Options
110
1
Using Trends to Shape Organizational Options
111
8
Recognizing Divergent Needs
111
1
Developing Information Systems
112
1
Developing Recruitment/Retention Strategies
113
6
Anticipating Legislative Changes/Repositioning
119
8
Managing Increased Portability
119
4
Addressing Increased Contribution Limits
123
2
Maximizing Distribution Option Flexibility
125
2
Labor-Management Planning
127
10
Involving Labor in Planning
128
4
Identifying Retirement Management Preferences
132
5
PART 5: PUTTING IT ALL TOGETHER
Conclusion/Integration of Key Information
137
6
PART 6: PRACTICAL RESOURCES
Glossary of Terms
143
10
Web Site Resources
153
6
Sample Practices
159
16
Index
175
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