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Various studies have concluded that DC plans under-perform DB plans by as much as 1 to 2% per year due to the combined impact of inferior asset allocation by plan participants and higher plan costs. There are many who believe that adopting certain elements of DB plans can significantly improve participant outcomes in DC plans. The protections offered by PPA apply to private plan sponsors under ERISA and can serve as useful plan design guidance to the public sector for this purpose. This document was developed in four sections to address the different elements of the DB-type plan features currently being implemented or considered by DC plans.

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  • 86.93 KB File Size
  • October 12, 2009 Create Date
  • January 8, 2020 Last Updated
Consideration of DB Features for DC Plans Guide