E-viri
-
How to deal with employer stock in defined contribution plans: the US airways 401(k) stock-drop caseVarney, Peter M
Employee Benefit Plan Review, 12/2007, Letnik: 62, Številka: 6Journal Article, Trade Publication Article
The Court of Appeals for the Fourth Circuit recently upheld a defense judgment in a 401(k) employer stock case following a bench trial on breach of fiduciary claims. The appellate court's analysis of the Eastern District of Virginia's 58-page opinion presents a roadmap for how plan sponsors and fiduciaries should deal with employer stock in defined contribution plans. The Fourth Circuit's affirmance of the judgment in favor of the employer embraces many of the arguments put forth by defendants in seeking dismissal of similar 401(k) "stock-drop" cases: Congress's preference for employee investments in employer stock in defined contribution plans; the exemption of employer stock funds from the duty of prudence to the extent it requires diversification; evaluation of the prudence of fiduciary conduct without regard to hindsight or results; and that a mere decline in the price of a plan investment -- even a big drop -- does not implicate a breach of fiduciary duty.
Avtor
![loading ... loading ...](themes/default/img/ajax-loading.gif)
Vnos na polico
Trajna povezava
- URL:
Faktor vpliva
Dostop do baze podatkov JCR je dovoljen samo uporabnikom iz Slovenije. Vaš trenutni IP-naslov ni na seznamu dovoljenih za dostop, zato je potrebna avtentikacija z ustreznim računom AAI.
Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
---|---|---|---|---|---|---|---|---|
JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Baze podatkov, v katerih je revija indeksirana
Ime baze podatkov | Področje | Leto |
---|
Povezave do osebnih bibliografij avtorjev | Povezave do podatkov o raziskovalcih v sistemu SICRIS |
---|
Vir: Osebne bibliografije
in: SICRIS
To gradivo vam je dostopno v celotnem besedilu. Če kljub temu želite naročiti gradivo, kliknite gumb Nadaljuj.