CONTENTS FEBRUARY - MARCH 2020 2 | INSIGHTS 4 | ISSUE INTRO 6 | RULES & REGULATIONS The Climate Change Dilemma; plus More From Washington and the Courts 8 | INDUSTRY ANALYSIS Focus on Expense Ratios 9 | UPFRONT COVER STORY 14 | The Case for a Process Litigation is an ever-present threat, but sponsors can lessen their plan's exposure. AWARDS 20 | 2020 PLANSPONSOR Best in Class 401(k) Plans In the Groove: These plans are in tune with industry innovation, oversight and participant needs. FEATURE 30 | A Changed Perspective What sponsors should know to navigate the new safe harbor for annuities. INVESTMENT FOCUS 34 | Seize the Opportunity Adding ESG investments to the menu involves some analysis. WELLNESS STRATEGIES 36 | Ready As It Goes An emergency savings plan can give employees financial confidence. TOTAL BENEFITS 38 | Income Insight The SECURE Act will bring uniformity to lifetime income projections. PS COACH 40 | Good Read Summary plan descriptions become creative and easier to understand. Steps to Create An Effective IPS Tax Considerations for Retirement Plans Plan Provisions That Could Be Pruned Where American Retirees Get Their Income When Part-Time Employees Join the Plan What the SECURE Act Does, and When The Allowance-RespectFor-Money Connection 44 | EXECUTIVE SUMMARY Research Driven Lori Lucas' road to EBRI has been fulfilling and challenging. 46 | ERISA EXAMINATION Revised Rules for RMDs Sponsors have a new reason to find missing participants. 47 | INSIDE ANGLE Safe Passage How to confidently choose a lifetime-income provider, post-SECURE Act. 48 | PLAN PROFILE A Digital Transformation This plan sponsor turns up the volume on engagement. PLANSPONSOR.COM February - March 2020 1http://www.PLANSPONSOR.COM