Roth 401(k) Plans Off To Slow Start
Prior to its introduction last fall, many experts anticipated the
introduction of the Roth 401(k) option as the most significant
development in retirement planning in a decade. So far it hasn't lived
up to expectations.
WorldatWork, a national association comprised of compensation and
benefits professionals, reports that 60% of their members have said "no
thanks" to Roth 401(k)s. Only 7.2% of members committed to offer the
plan as of the end of January, according to the association.
Given the lack of employer participation, changing jobs could also
present a hurdle for workers, as a Roth 401(k) can only be rolled into
a new employer's Roth 401(k) or a Roth IRA, according to Brett
Goldstein, president of The Pension Department in Hicksville, N.Y., and
a pension administrator.
After examining the regulations governing Roth 401(k) options, some
experts think it has its share of drawbacks. They suspect some
regulations are causing many employers to think twice before offering
them.
Among the most important, says Goldstein, is that a distribution can
only be made once the participant has reached the age of 59, become
disabled or died. "If a distribution is made from a Roth account within
five years of the participant's first contribution, it will not be tax
free. Obviously, this is not a good program for people who plan to
retire within the next five years."
Observers say for these and possibly other reasons-including
administrative costs and not wanting to confuse employees with yet
another retirement savings option-adoptions of the Roth 401(k) plan
have been relatively slow. "In addition, there is so much
paperwork-determining which contributions are qualified versus those
that are unqualified-that the slowdown in the rollover process could
lead to lost earning opportunities," Goldstein says.
He adds that there may be fees tied to Roth 401(k) rollovers that are
born by the employee. "Investing in a Roth 401(k) program must be taken
very seriously," he says. "If the investor has any near-term plans for
the money, I would research other options. The Roth 401(k) is best for
people who can basically forget about their investment until they hit
retirement age."
It's too early yet to call Roth 401(k)s a bust, particularly since they
offer high-income workers a way to save $18,000 a year, let it grow
tax-free and then withdraw the funds without any taxes. But its lame
launch has surprised many.
Schwab To Present Awards
Schwab Institutional is introducing a new set of awards for independent
financial advisors. Nominations are being opened on April 3 and the
awards will be presented at the firm's annual conference in early
November.
Officials at Schwab made it clear that the eligibility guidelines for
the awards were independent of any firm's custodial relationship. "When
I'm out visiting clients, they are always asking who's doing what best,
and who has the best practices," Schwab Institutional President Deborah
McWhinney says. "So we wanted to single out firms that are doing
specific things well and, more importantly, help others see how the
best firms [operate]."
The new program encompasses three awards. The Charles R. Schwab IMPACT
Award is something of a lifetime achievement award recognizing an
advisor with vision who was instrumental in starting his or her own
firm and demonstrated client commitment while becoming a leader in the
business. Nominees for this award, which carries a $25,000 contribution
to a charity of the advisor's choice, must have at least ten years in
the business.
The other two awards, the Best-in-Business and Best-in-Technology
Awards, focus directly on best practices in business management and
client services and, as the name suggests, technology. Each of these
awards sports a $10,000 contribution to a charity selected by the
winner.
Self-nominations are prohibited for the Charles Schwab Award; only peer
nominations are permitted. Anyone, except clients of advisors, can
nominate an advisor for the other awards, and a panel of experts will
also submit outside nominations. The accounting and consulting firm
Moss Adams LLP will score all entries and select the finalists.
Nominations and submissions can be made at impactawards.schwab.com
after April 3.
Paying Tuition In Advance Is Not A Gift, IRS Rules Again
In a recent ruling, the Internal Revenue Service reaffirmed that
writing a check to a school for another person's tuition is not a
taxable gift, even if paid many years in advance.
Since the 1980s, the tax code hasn't considered it a gift if you pay
tuition for someone, provided the money is paid directly to an
educational institution that meets IRS standards. (Payments made
to another individual's medical provider fall under this rule,
too.) Qualifying payments therefore do not eat into the donor's
$1 million lifetime gift-tax exemption, $12,000-per-recipient annual
exclusion or $2 million generation-skipping transfer tax exemption. Nor
do such transactions have to be reported on a gift-tax return.
In 1999, a taxpayer asked IRS whether the rule would apply even if the
tuition payment covered future academic periods. Sure, said the
Service. The taxpayer who requested Private Letter Ruling
199941013 subsequently moved more than $150,000 out of her estate
transfer-tax-free by prepaying private preschool through high school
for two grandchildren. The new ruling, PLR 200602002, permitted
prepayment of six grandchildren's tuitions.
"For very wealthy individuals who remain concerned about estate tax and
who have already used their gift-tax exemption, this is a great
technique for reducing the estate without having to pay transfer tax,"
says tax attorney Mark L. Silow, the administrative partner and chief
operating officer of Fox Rothschild LLP in Philadelphia. Silow says the
strategy is most commonly utilized by grandparents with a net worth in
excess of $10 million.
In the cases that the IRS ruled on, the taxpayers did not receive a
discount from the school for paying early. In fact, the taxpayers
agreed that they, or the students' parents, would pay the difference if
the tuition later rose. Their agreements with the schools also made
clear that the tuition was nonrefundable in the event of the student's
withdrawal-a critical requirement, many experts believe, as well as the
biggest drawback to the technique.
"Prepaying tuition probably makes more sense for K-through-12 private
school than for college because there's greater certainty the child
won't drop out or transfer," says Rick Darvis, a Certified College
Planning Specialist in Plentywood, Mont., and president of College
Funding Inc.
Other situations where it may work: When the donor is an alumnus who is
happy to contribute to the institution regardless of the donee's
attendance there, and in deathbed-planning scenarios where a federal
estate tax bill looms.
401(k)s: Participation And Contribution Rates Are Down
Tax-deferred retirement savings plans are gaining in popularity among
employers, but average American workers are participating at a lower
rate and deferring less than in 1999, says a recent report.
According to recent data, participation in 401(k) plans continued
to decline last year, raising questions about how prepared workers will
be for retirement.
Since 1999, participation in 401(k) plans has eroded, going from 80%
participation to 70% in 2005, according to a report by the Spectrem
Group. That represents a six-year decline of 13%, according to the
study.
Even the workers who are participating are putting less money into the
plans. The average percentage of salary put into 401(k) plans has gone
from 8.6% in 1999 to 6.9% in 2005.
The reason for the waning interest in 401(k) plans could include a
backlash to the technology collapse in 2000 or the low market-return
environment, according to the study's authors.
"Workers appear to be losing their taste for 401(k) retirement
savings," says George H. Walper Jr., president of Spectrem Group.
"Declines of this magnitude could mean that many of today's workers
will find themselves ill-prepared for retirement."
Dividends, Anyone?
Morningstar Inc. has launched an index that allows income-focused investors to prioritize dividend yield.
The investment research company has created the Morningstar Dividend
Leaders Index, a diversified portfolio of the 100 highest-yielding
stocks. The index will reflect companies that have a consistent history
of paying dividends and the ability to sustain their dividends. The
index favors companies that are expected to have enough future earnings
to cover their dividend costs.
In a related development, Morningstar announced that First Trust
Advisors L.P., an investment advisory firm in Lisle, Ill., has licensed
the index to use it to launch an exchange-traded fund.
The new index will use MDL as a ticker symbol. It will be benchmarked
against the Morningstar Dividend Composite Index, another new index
that contains all dividend-paying stocks in the Morningstar US Market
Index that meet the dividend consistency and sustainability screens.
The Dividend Leaders Index consists of the 100 highest yielding stocks
in the Dividend Composite Index, according to Morningstar.
"Our index is unique because we weight stocks in proportion to the
dividends available to investors," says Sanjay Arya, director of
Morningstar Indexes. "Both the amount of the dividend paid by a company
and the size of the company are given due importance. Using available
dividends helps avoid the investment capacity problems some other
indexes face."
Most Older Boomers Lack Retirement Plan, Survey Finds
The lack of retirement planning on the part of affluent baby boomers
continues to be an area of potential opportunities for advisors,
according to a recent survey.
Continuing to drive home the message that has been sounded by similar
studies the past few years, the survey by Phoenix Marketing
International found that a significant number of baby boomers are
headed towards retirement without the help of an advisor.
The survey found that among affluent baby boomers aged 50 to 59 with an
average net worth of more than $1.7 million, not including primary
residences, 62% do not have a written financial plan for retirement.
Among this same group, 27% have never met with a financial advisor to discuss their impending retirements.
Among younger affluent baby boomers, aged 41 to 49, with an average net
worth of more than $900,000, 64% have no written retirement plan; 31%
of this group has not met with a financial advisor.
Baby boomers comprise about 45% of affluent households, according to the study.
The survey is based on a survey of 1.083 affluent households in December.
"Affluent baby boomers have unique challenges when it comes to
retirement planning and represent one of the largest opportunities for
financial service firms," says David Thompson, Phoenix Marketing's vice
president for affluent practice. "Mass marketing to this group of
high-net-worth individuals simply doesn't work and requires a more
thorough understanding of the affluent lifestyle, attitudes and
behaviors. It's obvious from our research that there's lots of
low-hanging fruit yet to be picked."
Make Up Your Mind
Experts seem to agree that the demand for financial advice is running
high, but people's willingness to follow the advice may be another
matter.
That was the message of a recent survey by ING in which a third of
advisor respondents said that it's harder to give advice to clients
today than it was five years ago.
Most of the respondents in this group, 90%, say that getting people to
make decisions is the toughest part of giving advice. Meanwhile, 85%
also said the difficulty is in convincing prospective clients that they
need professional financial advice.
Overcoming people's lack of interest in and intimidation about financial planning were also cited as factors.
One of the survey's conclusions was that advisors and financial service
companies need to make their solutions easier to understand.
"People are still intimidated by managing their finances, or just
aren't interested in taking action to ensure a secure financial
future," says Toby Hoden, chief marketing officer for ING U.S.
Financial Services. "If we can make financial services easier, perhaps
more people would be more engaged in the process."
Most Americans Don't Plan On Leaving Inheritances
The offspring of today's American worker had better not be counting on
living off an inheritance, according to a new survey.
AXA Equitable Retirement Scope, the company's second annual global
survey, found that only one out of three American workers expects to
leave an inheritance to family members-and that the rest expect to
spend all they have during retirement.
People already in retirement leaned more toward giving, with 40% saying
they are setting aside assets to pass down and another 14% considering
the possibility.
The authors of the survey say this isn't a case of greed or stinginess,
but of workers feeling insecure about their financial situation. Just
under 65% of the nation's working respondents say they will rely on
their own savings and sources other than Social Security or corporate
pensions in retirement.
"This survey data speaks volumes about how Americans-millions of whom
are on the brink of retirement-are feeling about their level of
financial preparedness for this next life stage," says Ken Gelman, AXA
Equitable's vice president and director of market research. "Their
views on this matter are not reflections of greed or even disregard for
descendants, but instead insecurity about their ability to simply
provide for themselves-let alone their heirs-in retirement, given
uncertainty about Social Security and pensions."