You can click here to see a copy of the outline for the presentation, given at the 12th Annual Guns & Hoses, the Annual Reunion of the Nation’s Police & Fire Pension Fund Leaders and Their Advisors, on October 5, 2004. Read more
Speech outline, “Key Legislative and Tax Changes That Impact The Performance Of Your Fund,” now available
Department of Labor Issues Guidance Regarding Missing Participants in Defined Contribution Plans
(Posted on September 30, 2004 by Carol V. Calhoun)
Field Assistance Bulletin 2004-02 gives guidance on what a plan fiduciary needs to do in order to fulfill its fiduciary obligations under ERISA with respect to: (1) locating a missing participant of a terminated defined contribution plan; and (2) distributing an account balance when efforts to communicate with a missing participant fail to secure a distribution election.
Automatic Rollover Safe Harbor: Final Rule and Prohibited Transaction Class Exemption
(Posted on September 28, 2004 by Carol V. Calhoun)
The Department of Labor has issued a final regulation that establishes a safe harbor pursuant to which a fiduciary of a pension plan subject to Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA), will be deemed to have satisfied his or her fiduciary responsibilities in connection with automatic rollovers of certain mandatory distributions to individual retirement plans. Read more
Speech outline, “Eligible 457 Plans: What’s New?,” now available
(Posted on September 10, 2004 by Carol V. Calhoun)
You can click here to see a copy of the outline for the presentation, given at the Eighteenth Annual Advanced ALI-ABA Course of Study: Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers, on September 10, 2004. Read more
Speech outline, “Governmental Plans Update,” now available
(Posted on September 9, 2004 by Carol V. Calhoun)
You can click here to see a copy of the outline for the presentation, given at the Eighteenth Annual Advanced ALI-ABA Course of Study: Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers, on September 9, 2004. Read more
Carol Calhoun interviewed on CBS Evening News regarding Enron
(Posted on February 4, 2002 by Carol V. Calhoun)
Sharyl Attkisson interviewed Carol Calhoun for her CBS Evening News report on allegations Enron was stealing money from employee benefits entitled, “Did Enron Steal From Employees?” You can see the video by clicking here. Or a transcript is available by clicking here.
Milwaukee Journal Sentinal, “Cost of retirement blitz is big unknown”
(Posted on January 21, 2002 by Carol V. Calhoun)
Carol Calhoun was quoted in the article in the January 21, 2002 Milwaukee Journal Sentinel, which dealt with questions concerning the pension benefits to be provided to certain top officials of the Milwaukee government.
Milwaukee Journal Sentinal, “Pensions too rich for IRS?”
(Posted on January 15, 2002 by Carol V. Calhoun)
Carol Calhoun was quoted in the article in the January 15, 2002 issue of the Milwaukee Journal Sentinel, which questioned whether pension benefits provided for top Milwaukee government officials might violate IRS limits.
Carol Calhoun quoted in “The fleecing of 403(b) participants”
(Posted on May 30, 2000 by Carol V. Calhoun)
Carol V. Calhoun was quoted in a MarketWatch article titled “The fleecing of 403(b) participants,” dealing with some of the issues surrounding the choice between a 401(k) and 403(b) plan. More information concerning the comparisons between these plans can be found at this link.