The 401(k) Plan Handbook Book

	About the Author
	About the Contributors
	Acknowledgments
	Introduction
Ch. 1	Is a 401(k) or Other Retirement Plan Right for My Business?	3
Ch. 2	Key Considerations in Adopting a 401(k) Plan	19
Ch. 3	Design Issues in Practice: A Case Study	35
Ch. 4	What the Law Says About Investment Selection	61
Ch. 5	The Importance of a Strategic Approach to Investment Selection and Monitoring	77
Ch. 6	Issues Raised by Participant Choice of Investments: Fiduciary Issues, ERISA Section 404 (c) and Participant Education	85
Ch. 7	The Investment Lineup	101
Ch. 8	The Retirement Income Gap Analysis: A Tool for Focusing Employee Attention on Retirement Savings	115
Ch. 9	The Value Approach to Employee Education	126
Ch. 10	The Employer's Role in Retirement Distribution Planning	141
Ch. 11	The Estate Planner's Perspective on Distributions	154
Ch. 12	Strategic Issues Behind the Outsourcing Decision	167
Ch. 13	The Experience of Moving to Daily Pricing	198
Ch. 14	How Best to Manage Administration	204
Ch. 15	Using High-Technology Tools to Interact with Participants	211
Ch. 16	Who Are the Regulators: Department of Labor and the IRS	225
Ch. 17	Monitoring Procedures to Minimize Compliance and Litigation Problems	235
Ch. 18	How to Evaluate and Select a Vendor	249
Ch. 19	When to Call in a Consultant	257
Ch. 20	When to Call the Lawyers	267
Ch. 21	Special Issues for Small Companies and Tax-Exempt Organizations	296
App	The Regulatory Environment	315
App	The Small Business Job Protection Act of 1996 - Summary of Pension Provisions of P.L. 104-188	316
App	The 401(k) Regulations	329
	App. Recommended References and Other Resources	359
	Index	367