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The 401(k) Gravy Train Has Sprung a Leak

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The perversion of 401(k) plans into an $80 billion annual trough from which brokers, insurance companies and mutual funds shamelessly feed, is disturbing to anyone who understands how this system works.

There's so much blame to go around it's hard to know where to start. Employers are either ignorant of how their employees are being ripped off by excessive fees and poor performing investment choices, or they just don't care as long as their plan costs them "nothing." Brokers and insurance companies know exactly what they are doing: maximizing fees (and penalizing returns) through "revenue sharing payments" extracted from mutual funds who are pandering to be included as investment options in the plan. Mutual funds populate the plans with high expense ratio funds and earn obscene profits from having a captive audience of mostly unsophisticated plan participants.

Two recent developments may foretell a crack in this sleazy, ethically bankrupt system.

The Center for Retirement Research at Boston College issued a report which looked at the costs of the typical 401(k) plan. The report questioned the common practice of including actively managed funds (where the fund manager attempts to beat a given benchmark) as investment options in 401(k) plans. The authors concluded the inclusion of these funds exposed plan participants to a "substantial amount of additional risk" because only a small percent of these funds were able to beat their benchmark by the amount necessary to cover their high transaction costs.

The solution to the crap shoot of trying to pick the tiny percentage of out-performing actively managed funds is to eliminate them from 401(k) plans altogether. Instead, the report recommends the use of Exchange Traded Funds and commingled trusts which could "boost the net returns on participants' balances by 0.7 percent of assets or more."

An even better solution would be to offer participants only pre-allocated portfolios of globally diversified, low cost stock and bond index funds.

The reason why costs are so high in most 401(k) plans is that it suits the interest of brokers and mutual funds to keep them high, which increases their profits. However, a recent federal court decision may provide a meaningful disincentive for this conduct. In Tibble v. Edison International (CV 07-5359), Judge Stephen V. Wilson ruled on a class action brought by participants in Edison's 401(k) plan. The case was brought in the United States District Court for the Central District of California.

In a ground-breaking decision which could change the landscape of 401(k) plans, Judge Wilson ruled Edison violated ERISA by including the retail shares of three mutual funds in its 401(k) plan when less expensive institutional share classes of the same funds were available. Judge Wilson held "a prudent fiduciary acting in a like capacity would have invested in the institutional share classes", since the only difference was the cost of the two shares.

The potential damages for the plan participants could be substantial. The Court set forth a methodology which involves computing the difference in cost between the two share classes over the relevant time period and also calculating the loss of additional investment opportunity caused by the reduction in returns to the plan participants.

Over the years, I have reviewed many 401(k) plans. Over 90% of them use retail shares even though lower cost institutional shares were available. The cost to plan participants (and the benefit to brokers and mutual funds) is in the billions of dollars.

While these developments are most welcome, there is a long way to go. As indicated in the study by The Center for Retirement Research, and in hundreds of other academic studies, no prudent investor should invest in actively managed funds which are unlikely to equal benchmark returns, when index funds will always track the index, less low transaction costs. Most index funds have only one class and their cost is typically significantly less than the cost of both the retail and the institutional shares of actively managed funds.

Plan participants who wish to gamble with their retirement funds could be offered a self-directed brokerage option.

Hopefully, the next litigation development will hold fiduciaries responsible for the inclusion of actively managed funds, and for their failure to include pre-allocated portfolios of low cost index funds, Exchange Traded Funds or passively managed funds, as investment options in 401(k) plans.

When this decision is handed down, the leak in the 401(k) gravy train will become a flood.

The views set forth in this blog are the opinions of the author alone and may not represent the views of any firm or entity with whom he is affiliated. The data, information, and content on this blog are for information, education, and non-commercial purposes only. Returns from index funds do not represent the performance of any investment advisory firm. The information on this blog does not involve the rendering of personalized investment advice and is limited to the dissemination of opinions on investing. No reader should construe these opinions as an offer of advisory services. Readers who require investment advice should retain the services of a competent investment professional. The information on this blog is not an offer to buy or sell, or a solicitation of any offer to buy or sell any securities or class of securities mentioned herein. Furthermore, the information on this blog should not be construed as an offer of advisory services. Please note that the author does not recommend specific securities nor is he responsible for comments made by persons posting on this blog.

 
 
 

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12:03 PM on 07/25/2010
Hmm? So apparently one of the very few honest professionals or firms without a "perverse" self-interest is the author -- with his book, and lectures, and investment practice. Of course, everyone has self-interests.

Maybe the "subject" is demonizing others. It has to help business. Research also shows extreme views get the most attention online. Fair enough.
01:48 PM on 07/21/2010
another bad plan from DC was forcing people to buy annuties the day they hit 65
100,000 in the bank gives you only 650 a month or less, again high fees and all
thats a poor return, as I could pay off a house or condo with that much
12:40 PM on 07/21/2010
The active vs. passive debate is an age old arguement and I don't disagree.....actively managed funds have struggled as a group to outshine their passive counterparts and have great merits for use in investing.

What I don't understand is why you think this is a 401k issue. If true, then this is an issue for all investment accounts....IRAs, 403(b)s, brokerage accounts, etc.
01:48 PM on 07/21/2010
because most people get them automatically
trying to change the subject?
11:33 AM on 07/21/2010
"Gravy Train!?" "Leak!?" Emotion seems the driver of this piece. Wonder who will have to get out and walk with their life savings when the "train" stops? Employees and their families.

"Haters" may be the loudest voices but they are never the best to follow - especially on complicated matters about retirement finances. Here's our post on the matter: http://richandco.tumblr.com/post/841024728/have-the-401-k-haters-been-satisfied-or
09:27 AM on 07/21/2010
Dan, Your comments are right on. You are the only financial journalist I read who consistently educates the public on the real issues they face in trying to manage their company retirement plan accounts. I am a Registered Investment Advisor who has been providing retirement plan advice to individual company retirement plan participants for several years. I currently have clients who participate in over 50 company retirement plans. When company retirement plan participants are made aware of the costs you outlined, investing in ETF's through the self-directed brokerage option (when available) becomes the much lower-cost option to preserve and grow retirement plan principal. Keep up the good work.

Ric Lager
Lager & Company, Inc.
01:40 PM on 07/21/2010
yes these plans are not so good
i would like to have it all in Etrade or schwab, but it is hard to move the money
Maybe I should though?
I actually stopped doing contributions because I think I'm better off having cash and I'm planning to go to Mexico to retire
03:08 PM on 07/21/2010
mr. lager: solin is an RIA also. he's an investment professional, likely competition, who was invited to contribute a byline.
12:40 AM on 07/21/2010
What's also frustrating is how companies will automatically enroll you into their 401-K, making it so that you have to send out a special no-enrollment request. Most people just go along with it instead of taking the trouble to send the op-out request, which means easy business for the broker.
11:56 AM on 07/21/2010
Automatic enrollment is a fantastic feature! Inertia is a huge problem among eligible participants and auto enrollment directly addresses it.

The average account balance among workers is somewhere in the neighborhood of $45k. Better hope you die quickly after retirement!

Workers need to start early and invest for the long term. Auto enrollment makes that easier. If you have a better idea for planning for your future, go ahead and opt out of the 401k. Takes 5 minutes.
01:41 PM on 07/21/2010
most people have it in plans where they can't easily change the investment strategy
that isnt good
10:29 AM on 07/25/2010
Inertia is a problem for the brokerage house managing the plans, not so much for me. Like the article mentioned, I don't like being automatically enrolled in plans where my investment options are limited, which is why I prefer having my own IRA plan through my bank. Now if the company could contribute to my IRA, that would be different. At least that way, I could put the money in ETF and index funds to avoid losing any profit to management fees.
11:45 PM on 07/20/2010
Why do you think Wall Street has suddenly gotten so angry about Teachers and Police getting pensions. They aren't mad that they can retire semi-comfortably, they are mad that some of that money comes from annual taxes and goes directly to pay a check to a pensioner. That angers Wall Street - that is money Wall Street should be getting a cut. They want the Teachers and Police to be in 401(k)s to take that cut, not a silly pension.

A tax payer funded pension to Wall Street is like a State-run lottery was to a number running mobster.
12:05 PM on 07/21/2010
It is clear you have no idea how Public Employee pension funds work. Money is sent to retirement associations (http://www.cccera.org/) where it is invested in the same vehicles as a typical 401k but if it does not meet the return which it has promised the taxpayer gets to put more cash in. Since the pension is typically guaranteed (most state constitutions do not allow the state to declare bankruptcy) the 7.8% return used to discount the investment (at least for CCCERA) becomes a risk free return for the Public Employees. No wonder they love their unions. So until all of us can get a 7.8% risk free return on our money, paid for by the taxpayer, please do not hold it up as an example of success.
12:26 PM on 07/21/2010
Wall Street will make more money in fees and commissions if every single person has an individual 401(K), rather than one single large pension invesrment pool. If Wall Street can end pensions, they can gouge more fees from individual customers.
12:42 PM on 07/21/2010
Well said.
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HUFFPOST SUPER USER
PhilipTaylor
Legalized Bribery is an Oxymoron - must END
09:54 PM on 07/20/2010
Summary of Dan’s Ideas:

401(k) plans are an $80 billion annual SCAM used by Brokers and others to SCAM:

MAXIMIZING EXCESSIVE FEES TO GIVE MANAGERS BIG PROFITS

P00R PERFORMANCE OF THESE PLANS

"Revenue sharing payments" Extracted from Mutual Funds

TORTURE A CAPTIVE AUDIENCE stealing OBSCENE PROFITS

Cracks in this sleazy and ethically bankrupt system are causing "additional risk" due to high transaction costs.

Eliminate actively managed funds from 401(k) plans and use Exchange Traded
Funds to "boost the net returns on participants' balances by 0.7% of assets or more."

An even better solution would be to offer participants only pre-allocated portfolios of globally diversified, low cost stock and bond index funds.

Ground-breaking court decision said retail mutual funds did NOT do any better than less expensive institutional share showing purposeful FRAUD.

Over 90% use retail Funds instead of lower cost institutional shares resulting in Losses of $Billions.

No prudent investor should invest in actively managed funds unlikely to equal benchmark returns

Index funds track the index with much lower transaction costs.

When this decision is handed down, the leak in the 401(k) gravy train will become a flood and Investors will be saved the ABUSE!
10:39 PM on 07/20/2010
What value is there in the reader's digest version? Don't you have an opinion?
09:12 PM on 07/20/2010
It is telling that no one is responding to this article. There is probably not a high correlation between Huff Post types and those that put a sharp pencil to their 401k, if they have one at all.

While it is probably true that considerable gouging occurs among these funds, it would have been helpful for the author to name names, so that we could look in our own portfolios to see if the dogs are there. Our company has mostly indexed funds. I've been very pleased with the returns (well, until the crisis, anyway).

Also the article assumes that people have a level of sophistication that few have. You could almost hear the snoring. Though we are probably paying more than we should, most of us are not psychologically prepared to shop for and manage investments, nor are we disciplined enough to set money aside. Therefore while on the margins there are probably better investments, that millions of Americans are investing at all is a great blessing to them and to the capital markets that can invest the money. Left to our own devices and bad habits, there would be infinitely more to complain about.

So, we've been gouged in the billions. If you calculate that out among scores if not hundreds of millions of American 401k investors, I'll bet it comes out to a few hundred a year per person, tops. So big deal. Flawed 401k may be, but it sure beats the alternatives.
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BBackSoon
Hello, I must be going.
11:28 AM on 07/21/2010
If the only alternative is to rely on people to save on their own, sure 401k's are better, but in the past we had pension funds that were professionally managed.

And your third paragraph is right on the money but you have your conclusion wrong. Most people do lack the sophistication to make good choices about investing, be it thru the stock market, or buying $1000 gold or picking funds in their 401k. That is the essence of the problem.
12:04 PM on 07/21/2010
Look first for insurance companies and banks who sponsor plans. Every one has outrageous fees and expenses.

There are good providers out there; it just takes some work to find them.
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HUFFPOST SUPER USER
Majestry
09:09 PM on 07/20/2010
401(k) plans are the biggest scam in history. They let employers keep profits because they don't have to provide pensions and wall street racks up fee income left and right.
10:40 PM on 07/20/2010
Pensions are marvelous. Look what magic they have worked on the companies that are stuck with them. The ones that are left. Can you name five?
11:24 PM on 07/20/2010
So Pensions don't work, but you expect people making $50,000 a year to be able to fund their retirement?
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HUFFPOST SUPER USER
Majestry
11:41 PM on 07/20/2010
Pensions ARE marvelous. There is no reason that a pension system cannot work and work well. With that said, I do not think it works for all scenarios but the 401(k) is not the answer for those.
12:03 PM on 07/21/2010
You do not understand 401k plans.

A well managed plan with low fees is still the BEST long term option for the vast majority of Americans. The point of this article is that there are very few plans which meet these criteria. That's not the fault of the legislation. My plan is fantastic, and could not be any less of a scam. Your statements are irresponsible.