IMPROVING RETIREMENT SAVINGS OPTIONS FOR EMPLOYEES.

Autor: Kwak, James
Předmět:
Zdroj: University of Pennsylvania Journal of Business Law; Winter2013, Vol. 15 Issue 2, p483-540, 58p
Abstrakt: The article offers a discussion on improving retirement saving options for employees in the U.S. and states that the Employee Retirement Income Security Act should be reinterpreted for encouraging employers to offer low-cost index funds in their pension plans. It also mentions that the Existing Department of labor regulations should be modified for clarifying the current safe harbor for participant-directed plans, does not extend to plans that include actively managed funds.
Databáze: Complementary Index