PLANSPONSOR - October/November 2018 - 44

2018 DC SURVEY: PLAN BENCHMARKING
Roth Features
The upward trend continues: For six straight years, the incidence of
defined contribution (DC) plans offering a Roth provision has risen
at a notable clip. Now a feature among nearly 73% of 401(k)
and 403(b) plans overall, a Roth provision allows participants to
direct all or part of their contributions to the plan on an after-tax
basis. Additionally, the Roth feature is now offered by more than
two-thirds of plans, regardless of size. While Roth adoption has
risen, the percentage of plans offering in-plan Roth conversions
has remained flat, at around 40%.
Roth Feature Offered
Loans
Compared with some plan features we track in this survey, loan
provisions in DC plans have remained stable. Over the course of
six years, no less than 79% and no more than 81% of 401(k) and
403(b) plans have offered a loan provision. This year, however,
there was some change in how loan programs are structured.
Over 43% of plans now will allow participants to take more than
one loan at a time, vs. 40% last year. And nearly one-third allow
separated participants to pay off their loans after they leave, as
opposed to immediately upon separation from the organization.
Loan Provision Offered
54.6%
2014
62.0% 65.2% 68.6% 72.7%
79.2% 80.7% 79.3% 79.4% 79.6%
2015
2016
Availability of Roth Provision
72.7% 67.4% 73.1% 75.8% 79.6%
2017
2018
2014
2015
2016
Maximum Number of Loans Allowed
l 1
l 2
l 3
l 4 or more
5.1%
4.1%
56.9%
2017
2018
33.9%
All
<$5mm
$5mm -
$50mm
In-Plan Roth Conversion Offered
l Yes
l No, but considering
l No, not considering
41.9%
50.6%
62.0%
5.5%
7.5%
>$50mm -
$200mm
>$200mm
Allows Post-Separation Loan Repayment
l Yes
l No, but considering
l No, not considering
32.5%
44 PLANSPONSOR.com October-November 2018

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PLANSPONSOR - October/November 2018

Table of Contents for the Digital Edition of PLANSPONSOR - October/November 2018

Looking Closer
2018 DC Survey: Plan Benchmarking
Operational Loan Failures
Looking Beyond Performance
Staying Ahead of Inflation
Private Market Investing
Income Disruptions
Easy Access
PLANSPONSOR - October/November 2018 - Easy Access
PLANSPONSOR - October/November 2018 - FC1
PLANSPONSOR - October/November 2018 - FC2
PLANSPONSOR - October/November 2018 - C2
PLANSPONSOR - October/November 2018 - 1
PLANSPONSOR - October/November 2018 - 2
PLANSPONSOR - October/November 2018 - 3
PLANSPONSOR - October/November 2018 - 4
PLANSPONSOR - October/November 2018 - 5
PLANSPONSOR - October/November 2018 - 6
PLANSPONSOR - October/November 2018 - 7
PLANSPONSOR - October/November 2018 - 8
PLANSPONSOR - October/November 2018 - 9
PLANSPONSOR - October/November 2018 - 10
PLANSPONSOR - October/November 2018 - 11
PLANSPONSOR - October/November 2018 - 12
PLANSPONSOR - October/November 2018 - 13
PLANSPONSOR - October/November 2018 - 14
PLANSPONSOR - October/November 2018 - 15
PLANSPONSOR - October/November 2018 - 16
PLANSPONSOR - October/November 2018 - 17
PLANSPONSOR - October/November 2018 - 18
PLANSPONSOR - October/November 2018 - 19
PLANSPONSOR - October/November 2018 - 20
PLANSPONSOR - October/November 2018 - 21
PLANSPONSOR - October/November 2018 - 22
PLANSPONSOR - October/November 2018 - 23
PLANSPONSOR - October/November 2018 - 24
PLANSPONSOR - October/November 2018 - 25
PLANSPONSOR - October/November 2018 - 26
PLANSPONSOR - October/November 2018 - 27
PLANSPONSOR - October/November 2018 - 28
PLANSPONSOR - October/November 2018 - 29
PLANSPONSOR - October/November 2018 - 30
PLANSPONSOR - October/November 2018 - 31
PLANSPONSOR - October/November 2018 - 32
PLANSPONSOR - October/November 2018 - 33
PLANSPONSOR - October/November 2018 - Looking Closer
PLANSPONSOR - October/November 2018 - 35
PLANSPONSOR - October/November 2018 - 36
PLANSPONSOR - October/November 2018 - 37
PLANSPONSOR - October/November 2018 - 38
PLANSPONSOR - October/November 2018 - 39
PLANSPONSOR - October/November 2018 - 2018 DC Survey: Plan Benchmarking
PLANSPONSOR - October/November 2018 - 41
PLANSPONSOR - October/November 2018 - 42
PLANSPONSOR - October/November 2018 - 43
PLANSPONSOR - October/November 2018 - 44
PLANSPONSOR - October/November 2018 - 45
PLANSPONSOR - October/November 2018 - 46
PLANSPONSOR - October/November 2018 - 47
PLANSPONSOR - October/November 2018 - 48
PLANSPONSOR - October/November 2018 - 49
PLANSPONSOR - October/November 2018 - 50
PLANSPONSOR - October/November 2018 - 51
PLANSPONSOR - October/November 2018 - 52
PLANSPONSOR - October/November 2018 - 53
PLANSPONSOR - October/November 2018 - Operational Loan Failures
PLANSPONSOR - October/November 2018 - 55
PLANSPONSOR - October/November 2018 - 56
PLANSPONSOR - October/November 2018 - 57
PLANSPONSOR - October/November 2018 - Looking Beyond Performance
PLANSPONSOR - October/November 2018 - 59
PLANSPONSOR - October/November 2018 - 60
PLANSPONSOR - October/November 2018 - 61
PLANSPONSOR - October/November 2018 - Staying Ahead of Inflation
PLANSPONSOR - October/November 2018 - 63
PLANSPONSOR - October/November 2018 - Private Market Investing
PLANSPONSOR - October/November 2018 - 65
PLANSPONSOR - October/November 2018 - Income Disruptions
PLANSPONSOR - October/November 2018 - 67
PLANSPONSOR - October/November 2018 - 68
PLANSPONSOR - October/November 2018 - 69
PLANSPONSOR - October/November 2018 - 70
PLANSPONSOR - October/November 2018 - 71
PLANSPONSOR - October/November 2018 - 72
PLANSPONSOR - October/November 2018 - C3
PLANSPONSOR - October/November 2018 - C4
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https://www.plansponsordigital.com/plansponsor/december_2021_january_2022
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https://www.plansponsordigital.com/plansponsor/august_september_2021
https://www.plansponsordigital.com/plansponsor/june_july_2021
https://www.plansponsordigital.com/plansponsor/april-may_2021
https://www.plansponsordigital.com/plansponsor/february-march_2021
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https://www.plansponsordigital.com/plansponsor/october-november_2019
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