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| Introduction to ERISA Fiduciaries: Definition of Fiduciary | |
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| Insurance Companies as Fiduciaries | |
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| Insurance Companies and Plan Assets | |
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| Insurance Companies and Plan Administration Duties | |
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| Products and Services by Insurance Companies | |
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| Fiduciary Duties Participant-Directed Investments: Purpose and History of ERISA � 404(c) | |
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| Section 404(c) Requirements-Control | |
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| Information that Must be Provided Automatically | |
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| Information that Must be Provided on Request | |
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| Participants' Investment Instructions | |
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| Investment Alternatives | |
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| Investment Fees | |
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| Investment Education and Advice | |
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| General Volatility Rule | |
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| Volatile Investment Rule | |
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| Communication Requirements | |
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| Additional Fiduciary Requirements | |
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| Evaluating 401(k) Fees | |
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| Employer Securities | |
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| Participant vs. Fiduciary Control of Investments | |
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| Employee Responsibility for Retirement Savings Prohibited Transactions: Prohibited Transactions: Generally | |
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| Fiduciary and Nonfiduciary Liability | |
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| Types of Prohibited Transactions | |
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| Sales, Exchanges, or Leases | |
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| Goods, Services and Facilities | |
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| Loans or Extensions of Credit | |
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| Prohibition Against Self-Dealing | |
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| Asset Transfers | |
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| Administrative Exemptions to the Prohibited Transaction Rules | |
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| Plan Expenses Fiduciary Liability: Avoiding ERISA Liability | |
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| Voluntary Fiduciary Correction Program | |
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| Penalties and Damages Relating to Fiduciary Liability | |
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| Punitive Damages | |
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| Timing Issue | |
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| Additional Penalties | |
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| Civil Liability | |
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| Criminal Liability | |
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| Fiduciary Protection | |
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| Litigation: Standards of Review | |
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| Bonding | |
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| Plan Audit Exemptions: Special Consideration for Small Pension Plans | |
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| Attorney-Client Privilege | |
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| Form 5500 Review of 401(k) Plans: 401(k) Plans: Basic Qualification Rules | |
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| 401(k) Designs | |
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| Correcting Mistakes 403(b) Plans: ERISA and 403(b) Plans | |
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| Internal Revenue Code Requirements Plan Assets and Types of Investments: Plan Assets | |
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| Types of Domestic Equities and Bonds | |
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| Social Investing | |
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| Foreign Securities | |
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| Employer Securities | |
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| Exceptions to the 10 Percent Limitation of Qualifying Employer Securities | |
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| Other Investments Choosing and Monitoring Vendors: Manager Search and Selection: Legal Guidelines | |
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| Request for Proposal | |
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| Selection Criteria | |
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| Due Diligence in Selection | |
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| Investment Advisors for Public Pension Plans | |
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| Evaluating 401(k) Fees: Wrap Programs | |
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| Evaluating 401(k) Fees: Soft Dollar and Recapture Fees | |
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| Monitoring Vendor Performance: The Ongoing Duty of Prudence | |
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| Comparing and Measuring 401(k) Plan Vendors | |
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| Comparing Investment Returns | |
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| Firing an Investment Advisor Investment Process: Investment Policy Statement (IPS) | |
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| Contents of the IPS | |
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| Purpose and Background | |
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| Statement of Objectives | |
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| Guidelines and Investment Policy | |
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| Securities Guidelines | |
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| Selection for Money Managers | |
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| Duties and Responsibilities of the Parties | |
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| Asset Allocation | |
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| Efficient Portfolio | |
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| Portfolio Rebalancing | |
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| Trustee Responsibilities | |
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| EBSA Reporting and Disclosure Guide | |
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| 401(k)/403(b) Request for Proposal | |
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| Model Plan Fee Disclosure Form | |
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| Sample Investment Policy Statement | |
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| Diversification 'Quilt' | |
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| Efficient Frontier | |
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| Sample Fund Review Process for Committee | |
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| Bull vs. Bear Market Comparison | |
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| Fund Comparison No. 1 | |
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| Fund Comparison No. 2 | |