Entries by Jonathan Epstein


What are Multiple Employer Plans (MEPs)?

Multiple Employer Plans (MEPs) have been around for decades, yet, many people have never heard of this type of retirement plan.  A multiple employer plan is a plan maintained by two or more unrelated employers.  MEPs are often coordinated via a trade or business association.  For example, an MEP could be sponsored by a state […]


A Special Report on 401(k) Best Practices

As you may recall, we have written previously on the importance for retirement plan sponsors to better understand their responsibilities under ERISA to more effectively operate their plans.  In my opinion, it is no longer prudent to default to actions being/not being taken by plan vendors not serving in a fiduciary role. ERISA specifically requires […]

A Roth 401(k) Provides Real Benefits

October 1, 2017 A Roth 401(k) Provides Real Benefits The Roth 401(k) became eligible for plan sponsor use over ten years ago, in 2006.  However, it startles me that only an estimated 58% of employers offer this feature to their plan participants (Roth 401(k) uptake). The 2017 Roth 401(k) contribution limits dwarf the limits of […]

Have Defined Contribution Plan Fees Hit Rock Bottom?

I recently read the results of the 12th Annual NEPC Defined Contribution Plan and Fee Survey, showing that fees remained steady from those reported in 2016. Specifically, the survey found that “DC (defined contribution) plans have a median recordkeeper, trust and custody fee of $59 per participant, a slight increase from $57 in 2016. The […]