Fred Reish writes a monthly column about 401(k) investments and fiduciary responsibility.

December 2010
Growth Is Good and Less Expensive
If you don’t ask, you won’t know

November 2010
Roth Is Wrong—for Some People (Part II)

October 2010
Too Safe Is Too Bad: Safe Investments May Not Be Safe...For Fiduciaries

September 2010
Theories and Realities: Target-Date Funds and Modern Portfolio Theory

August 2010
Roth is Wrong—for Some People

July 2010
Beware of Gifts
Prohibited transactions and conflicts of interest

June 2010
The 401(k) Destination
If you don’t know where you are going...

May 2010
Past, Present, and Future
Monitoring 401(k) Investments

March 2010
The Target-Date Duty
Time for a new look at TDFs

February 2010
Analyze This
Cost benefit analysis requires a long view

January 2010
Document “Ed”
Customize your plan document

December 2009
Removal “Spot”
The duty to remove investments

November 2009
Question “Marks”
Four questions for fiduciaries about TDFs

October 2009
Directing the Plan

September 2009
Reasonable Approaches
Are your fees reasonable?

August 2009
Sharing Fees
The Right Way to Share

July 2009
Targeted Flavors
Know What You Are Buying with Targeted Funds

June 2009
Long Lives and Lessons Learned
Our current notions of retirement might be wishful thinking

May 2009
Revolutionary Road?
Re-Inventing 401(k) Plans as Retirement Plans: Part III

March 2009
Automatic Piloting
Re-Inventing 401(k) Plans as Retirement Plans: Part II

February 2009
“Equal” Time?
Re-Inventing 401(k) Plans as Retirement Plans: Part I

January 2009
“Control” Panel
Who are the investment fiduciaries for a 401(k) plan?

December 2008
New Year’s Resolutions
Get your new year off to a good start

November 2008
Sustain Abilities: Adapt and Modify

October 2008
Revenue Sharing: What Is It

September 2008
The Cost of Knowledge
How much do participants need to know about fees?

August 2008
Another Truth
Should the Burden be on the Plan Sponsor?

July 2008
The Future Is Here
Successful 401(k) Plans - A Remarkable Change

June 2008
For Better or Worse?

May 2008
Corporate Governance: ERISA-Style
More Lessons from Enron

March 2008
"Pickup" Lines
The Fiduciary Duty to Pick Up Money

February 2008
First Things First
Easy Answers for Meaningful Benefits

January 2008
The Truth
It Is Time to ‘Come Clean’ with Participants

December 2007
Process Serving
Success Through Process

November 2007
To Roth or Not To Roth?
Is It Time to Think About Adding a Roth Feature to Your Plan?

October 2007
Meeting Expectations
A Plan Committee’s Work is Never Done

September 2007
Expense "Account"
Analyzing Plan Expenses

August 2007
Taking Charge
Avoiding a Fiduciary "Trap"

July 2007
An Obligation for Participation

June 2007
Average Bearing
The Importance of Being Below Average

May 2007
Fees Ability
How to Look at Fees and Expenses

March 2007
Statistics of Success

February 2007
Red States and Blue States
Part II

January 2007
Red States and Blue States
Part I

December 2006
The Duty To Get Help

November 2006
The Right Focus
New- and Proper- Directions for Retirement Savings

October 2006
First Things First
First Steps in Building that 401(k) Investment Menu

September 2006
Three Duties
A Fiduciary Primer

August 2006
Life Times
Older is Better

July 2006
The Duty to Know
Ignorance is Not Fiduciary "Bliss"

June 2006
The Starting Point
A Shift in Focus for the 401(k)

May 2006
404(c): Myth or Magic
What You Think You See May Not be What You Get

March 2006
Selected Advice
Prudence in Advice Selection

February 2006
Stepping Out: A Six-Step Program
Basic Steps for Fiduciary Compliance

January 2006
Lesson Plans
Lessons from Enron (re-visited)

December 2005
How Much Is Enough?
The Challenges of Putting Together a Diverse Retirement Plan Menu

November 2005
Education Precedents
Workable Solutions for Monitoring Investment Education

October 2005
A Good Defense
The Limitations of 404(c) Protection

September 2005
Menu Monitors
Help for Fiduciaries in Monitoring Those Investment Menus

August 2005
Lifestyle Choices
The Monitoring of Lifestyle Options

July 2005
The Fiduciary Responsibility To Be Responsible

June 2005
Reasonable Doubts
Figuring Fees and Explaining Expenses

May 2005
Too Much Information
Are You Giving Your Participants Too Many Choices?

March 2005
Beginning at the End
A Fiduciary's Responsibility for Participant Investments

February 2005
Taking Stock
The Most Dangerous Investment

January 2005
New Year's Resolutions
Goals for a Better Retirement Plan

December 2004
Truth Serum
The Whole Truth About Participant Investing

November 2004
Restrict "Shuns"
The Aftermath of the Mutual Fund Scandals -- Part II

October 2004
Trading Places
The Aftermath of the Mutual Fund Scandals

September 2004
"B" Ware
Mind Your "b's," as well as your "k's"

August 2004
Question Air
Prudent Questions and the Right to Answers (Part II)

July 2004
Question Air
Prudent Questions and the Right to Answers (Part I)

June 2004
Duty "Calls"
The Lack of Labor and the Need for Knowledge

May 2004
Bar None?
Avoiding Investment Advice Hazards

March 2004
Moral Compass
The High Cost of Low Integrity

February 2004
Process and Purpose
The Duty to Monitor

January 2004
Timing Trials
A Prudent Response to the Trading Scandals

December 2003
Self-Dealing?
Can Advisors offer advice on their own products?

November 2003
Insurance Policy
Does Your Plan Need an Investment Policy Statement?

October 2003
Too Much of a Good Thing
The Down Side of Choice

September 2003
The Price of Everything and the Value of Nothing
Contemplating the Costs of Not Considering Costs

August 2003
Both Sides Now
Committee Members Can Wear Two Hats--Just Not at the Same Time

July 2003
Default Lines
Dealing with Default Investment Options

June 2003
Taking Stock
Managing the Risk of Company Stock

May 2003
Doing Well While Doing Good
Doing the Right Thing with Socially Responsible Funds

March 2003
Appointment "Book"
Power of Appointment Brings Consequences

February 2003
Fundamental Differences
Must-tells in 404(c) Compliance

January 2003
No Decision is a Fiduciary Decision
Plan Sponsors Can't Just Ignore the Need for Investment Advice

December 2002
Consents To Advice
Should Plan Sponsors Offer Investment Advice?

November 2002
Affirmative Actions
Second Thoughts About Default Accounts

October 2002
Self-Centered
Does a Self-Directed Option Offer Plan Sponsors More or Less Liability?

September 2002
Show Me The Money
Late Contributions Can Put Plan Sponsors in Hot Water

August 2002
Getting From Here To There
Taking Investment Decisions Away from Participants Can Have Consequences

July 2002
Show and Tell
Communication Gaps Can Cost You 404(c) Compliance