Page 142 - DeferredComp-Feb2018

Deferred Compensation Committee
Optional Educational Topics

A. Legislative and Regulatory Requirements / Guidance

1. Fiduciary Responsibility
This session will cover basic definitions of fiduciary responsibility including duty of
loyalty, duty of prudence, duty of diversification, duty of administration. Also, covered
are the processes that are necessary to assure fiduciary adherence to
responsibilities.

2. ERISA 404(c) “Safe Harbor” Requirements
This session will cover the current 404(c) requirements and how they impact
management of the defined contribution plan(s).

3. Fee Disclosure Responsibilities
This session will focus on new regulatory disclosure requirements that have become
effective to inform plan sponsors and participants of all fees associated with fund
selections.

4. Roth 457 and Roth Transfers
This session will focus on how Roth differs from traditional 457 investments and how
regulations have changes to permit Roth options within plans.

B. Investments

1. Understanding Your Investment Policy
This session will review the structure and major categories contained in the
Investment Policy Statement (IPS), the importance of benchmarks and number and
category of funds.

2. Understanding Fixed, General and Stable Value Accounts
This session will cover the underlying assets, interest rate assumptions and rate
guarantees that shape Fixed, General and Stable Value accounts, how they are
constructed, monitored and evaluated, current legislative and regulatory issues.

3. Socially Responsible Investments
This session will focus on Socially Responsible funds, their varying characteristics
and how they are evaluated.

4. Target Date / Asset Allocation Funds

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