It’s important for fiduciaries to understand the risks behind investments.

Before getting into a discussion about these fiduciaries’ actions, here’s the legal framework.

W. Scott Simon   My recent four-part series on Delegation for Plan Sponsors has created some confusion among a number of readers about a certain

W. Scott Simon   In September, I cited the white paper issued by the Obama Department of Treasury titled “Financial Regulatory Reform, a New Foundation:

W. Scott Simon   I normally don’t worry too much about legislative and regulatory proposals concerning the financial-services industry for two reasons. First, most such

W. Scott Simon   In my last four columns, I described how the sponsor of a qualified retirement plan such as a 401(k) plan–the “sponsor”

W. Scott Simon   Last month I described in detail how it’s possible to insulate the sponsor of a qualified retirement plan such as a

W. Scott Simon   This month I’ll describe in some detail how it’s possible to insulate the sponsor of a qualified retirement plan such as

W. Scott Simon   In last month’s column, I noted that sponsors of qualified retirement plans such as 401(k) plans can delegate their day-to-day administrative

W. Scott Simon   There is a widespread misconception even among many otherwise well-informed employee benefits attorneys that sponsors of qualified retirement plans such as