The Employee Retirement Income Security Act (ERISA), the primary
retirement law in the United States, requires that pension plan
participants receive "sufficient information to make informed
decisions" to help them properly manage their pension accounts.
This simply is not happening, leaving plan participants exposed to
unnecessary investment risk. "The 401(k)/403(b) Investment Manual"
provides both plan participants and plan sponsors with important
information needed by plan participants and plan sponsors to
evaluate investment options and to properly protect their financial
security. The "Manual" also explains how to calculate the cost
effectiveness of a plan's investment options through the use of the
Active Management Value Ratio.
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