PLANSPONSOR - November/December 2017 - 34

Roth Features
Loans
In just five years, the percentage of 401(k) and 403(b) plans
offering a Roth feature has grown substantially-nearly 31%
overall. Roth plans, which are similar to Roth individual retirement
accounts (IRAs) in that they allow participants to contribute salary
on an after-tax basis, are now offered by more than two-thirds of
employers that provide some form of defined contribution (DC)
plan. Micro-sized plans are less likely to have a Roth feature than
are larger plans. Additionally, 41.2% of DC plans offer the capability
to convert pretax dollars to the Roth feature.
Roth Feature Offered
52.4% 54.6%
62.0% 65.2% 68.5%
For better or worse, the option for participants to borrow against
their defined contribution account can be a selling point for plan
enrollment, but industry experts often advise against taking such
loans if at all possible. A majority of plans-nearly eight in 10-
currently have a loan provision in place, which has been the case
for the past five years. Fifty-nine percent of plans that permit loans
allow only one at a time per participant, and 64% require that
they be repaid in full upon the borrower's separation from the
organization -a condition not many are considering changing.
Loan Provision Offered
79.5% 79.2% 80.7% 79.3%
79.3%
2013
2014
2015
Availability of Roth Provision
68.5%
70.7% 73.1% 73.5%
61.9%
2016
2017
2013
2014
2015
Maximum Number of Loans Allowed
l 1
l 2
l 3
l 4 or more
4.7%
4.7%
2016
2017
59.5%
31.1%
All
<$5mm
$5mm -
$50mm
In-Plan Roth Conversion Offered
l Yes
l No, but considering
l No, not considering
50.2%
41.2%
5.8%
64.3%
8.6%
>$50mm -
$200mm
>$200mm
Allows Post-Separation Loan Repayment
l Yes
l No, but considering
l No, not considering
29.9%
34 PLANSPONSOR.com November-December 2017

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PLANSPONSOR - November/December 2017

Table of Contents for the Digital Edition of PLANSPONSOR - November/December 2017

Seeking Value
2017 DC Survey: Plan Benchmarking
2017 Research Year in Review
Owning a Piece of the Firm
Breaking Up With a Fund
Reporting Requirements
PLANSPONSOR - November/December 2017 - Cover1
PLANSPONSOR - November/December 2017 - Cover2
PLANSPONSOR - November/December 2017 - 1
PLANSPONSOR - November/December 2017 - 2
PLANSPONSOR - November/December 2017 - 3
PLANSPONSOR - November/December 2017 - 4
PLANSPONSOR - November/December 2017 - 5
PLANSPONSOR - November/December 2017 - 6
PLANSPONSOR - November/December 2017 - 7
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PLANSPONSOR - November/December 2017 - 14
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PLANSPONSOR - November/December 2017 - 16
PLANSPONSOR - November/December 2017 - 17
PLANSPONSOR - November/December 2017 - 18
PLANSPONSOR - November/December 2017 - 19
PLANSPONSOR - November/December 2017 - 20
PLANSPONSOR - November/December 2017 - 21
PLANSPONSOR - November/December 2017 - Seeking Value
PLANSPONSOR - November/December 2017 - 23
PLANSPONSOR - November/December 2017 - 24
PLANSPONSOR - November/December 2017 - 25
PLANSPONSOR - November/December 2017 - 26
PLANSPONSOR - November/December 2017 - 27
PLANSPONSOR - November/December 2017 - 28
PLANSPONSOR - November/December 2017 - 29
PLANSPONSOR - November/December 2017 - 2017 DC Survey: Plan Benchmarking
PLANSPONSOR - November/December 2017 - 31
PLANSPONSOR - November/December 2017 - 32
PLANSPONSOR - November/December 2017 - 33
PLANSPONSOR - November/December 2017 - 34
PLANSPONSOR - November/December 2017 - 35
PLANSPONSOR - November/December 2017 - 36
PLANSPONSOR - November/December 2017 - 37
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PLANSPONSOR - November/December 2017 - 40
PLANSPONSOR - November/December 2017 - 41
PLANSPONSOR - November/December 2017 - 42
PLANSPONSOR - November/December 2017 - 43
PLANSPONSOR - November/December 2017 - 44
PLANSPONSOR - November/December 2017 - 45
PLANSPONSOR - November/December 2017 - 2017 Research Year in Review
PLANSPONSOR - November/December 2017 - 47
PLANSPONSOR - November/December 2017 - 48
PLANSPONSOR - November/December 2017 - 49
PLANSPONSOR - November/December 2017 - 50
PLANSPONSOR - November/December 2017 - 51
PLANSPONSOR - November/December 2017 - 52
PLANSPONSOR - November/December 2017 - 53
PLANSPONSOR - November/December 2017 - Owning a Piece of the Firm
PLANSPONSOR - November/December 2017 - 55
PLANSPONSOR - November/December 2017 - 56
PLANSPONSOR - November/December 2017 - 57
PLANSPONSOR - November/December 2017 - Breaking Up With a Fund
PLANSPONSOR - November/December 2017 - 59
PLANSPONSOR - November/December 2017 - Reporting Requirements
PLANSPONSOR - November/December 2017 - 61
PLANSPONSOR - November/December 2017 - 62
PLANSPONSOR - November/December 2017 - 63
PLANSPONSOR - November/December 2017 - 64
PLANSPONSOR - November/December 2017 - Cover3
PLANSPONSOR - November/December 2017 - Cover4
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