No two company's handbooks will be the same, but, there are certain provisions that should be part of every employee handbook.

Average balances hit record highs, due not only to the bull market but plan design and better participant habits.

The proposed regulations reflect changes tied to the 2017 tax overhaul and other legislation.

"I don't think we've seen health care industry leaders so polarized on some strategic issues and so tightly aligned on others."