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    « Pension Prognostications, Part 2 | Main | The Quest for Quality & Unconflicted Expertise »

    25 January 2010

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    paul escobar

    "I have often wondered at what point it became a good idea to shift to participant investment direction from trustee-directed accounts. Perhaps..."

    quite simply put, it was that traditional pension plans became too expensive. Not in the fees paid to their advisors, manages, actuaries, lawyers, and accountants; but in the actual cost of the benefits. When asset values fluctuated, and required minimum funding laws required cash deposits by plan sponsors to pay for the promised benefits, companies simply couldn't afford the benefits.

    So, they terminated their 401a defined benefit pensions, and put in place 401k defined contribution pensions and thus reduced the amount the plan sponsor needed to invest in the plan. It was a side result that also transfered investment risk to the employee, and further a side result that transferred the investment discretion to the employee...

    Their has always been an solution to this.. and there's no reason that a 401k plan can't simply pool the investment asseets and/or hire an investment fiduciary (or a 3(38) manager in the parlayance).

    As a further aside, MOST plans use a directed-trustee model... that is, the plan's trustee (bank, mutual fund, or insurance custodian) is directed by the individual account owners. In the hired investment advisor / fiduciary model, there's an asset manager who invests the money as deemed appropriate to the plan and there's NO client elections (or sometimes there's limited elections).

    The problem, as i see it, is that no one trusts anyone else to tame the elephant.

    David Wray

    2 Points. Participant direction was initiated in the 80's because it was believed that participants would not participate in this new program if the investment of their money was left in the hands of their employers. Trust in employers was at an all time low at this time because of massive layoffs in this period of those in their 40's and 50's as American business retooled to meet Japanese competition.

    2. Comparisons of DB and DC returns need to be apples to apples. Virtually all DB investments are for large institutions and their returns should be only compared with similarly sized DC plans. Investment returns for small and mid-sized plans should by definition be lower than the returns for larger companies. Most studies do not take this approach.

    David

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