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THE NEED FOR A PROFESSIONAL ADVISER

Consider recent history involving the Enron and WorldCom corporate fiascos affecting ERISA legislation and the mutual fund trading scandals where participants were late-day trading and market timing with overseas investments. The result was the Mutual Fund Reform Act of 2004. Other laws such as the Sarbanes-Oxley Act of 2002, the American Job Creation Act of 2004 (nonqualified plan legislation) and new IRS regulations impacting 403(b) plans have operated to impact plan sponsors’ concerns. In addition, fee disclosure has been a legal issue that is closely followed by the industry and law suits against plan sponsors are starting to occur...

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Actuaries and the Dark Side of the Moon Actuaries and the Dark Side of
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Accountants are beginning to consider requiring employers to model the yield curve in order to justify discount rates for long-term corporate liabilities, such as pension liabilities. The government is thinking along the same lines for pension plan current liability...