White Papers

Actuarial Services for Cash Balance Plans

As a type of defined benefit pension plan, cash balance plans can help employers attract and retain employees through enhanced benefit security, and maximize annual tax-allowable contributions to “qualified” deferred compensation arrangements through current (versus future) tax deductions.

Insurance Company-Owned Life Insurance (ICOLI)

Insurance company owned life insurance (ICOLI) is one of the few vehicles that can help improve tax-adjusted earnings, receive favorable Risk Based Capital (RBC) treatment and enhance the investment choices available to insurers.

The Benefits of BOLI to Financial Institutions

BOLI is an asset class held by the bank which provides an effective vehicle for informally financing both broad-based employer sponsored benefits programs, as well as the cost of employee benefits, matching the long-term nature of the asset with the continual increasing costs.

Stable Value Primer

Stable value strategies are investment options that primarily seek to preserve capital and whose return is based on a pre-determined crediting rate. We have developed this primer to expand the dialogue and provide new investment committee members with a strong foundation from which to select and monitor stable value strategies.

The Case for Active and Passive Management

Retirement plan sponsors that offer a diversified menu of active and passive managers to participants may provide smoother long term returns, as well as gain exposures to asset classes that are otherwise unavailable passively.

Determining Eligibility in Non-Qualified Deferred Compensation Plans

A brief overview of current law and evolving industry standards with respect to determining eligibility for non-qualified deferred compensation plans which qualify for the “top-hat exemption” under the Employee Retirement Income Security Act (ERISA).

Not-For-Profit Executive Compensation and Intermediate Sanctions Compliance at the Board Level

The IRS can apply penalties or intermediate sanctions to non-profit organizations that pay executives or board members too much relative to the market. This white paper provides best practices and general guidelines for compensation committees of non-profit organizaitons.

What is One of the Best Measures of Business Performance?

Return on invested capital (ROIC) can be used to measure the historical performance of a business unit or an entire company.

Strategic Incentive Design: Looking Beyond Overall Sales Results

When companies fail to think about sales incentive design holistically, they miss out on key opportunities to maximize the return on investment on their sales incentive dollars. Here are three strategic reasons why companies should look beyond overall sales results to maximize the impact of their sales incentive plans.

Is Your Incentive Plan Supporting Your “Pay-for-Performance” Culture?

Incentive plans encourage employees to take specific actions to meet individual and/or organizational goals. If you decide incentives are right for your organization, this white paper provides tips for designing an effective plan.

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Newport Group, Inc. and its affiliates provide recordkeeping, plan administration, trust and custody, consulting, fiduciary consulting, insurance and brokerage services. Fiduciary consulting services are provided through Newport Group Securities, Inc., an SEC-registered investment adviser and FINRA-registered broker-dealer, and InterServ, LLC, an SEC-registered investment adviser. Newport Group Securities, Inc. and InterServ, LLC are affiliates of Newport Group, Inc. All securities transactions are provided through Newport Group Securities, Inc., in its role as broker-dealer. All fiduciary consulting services are provided through the registered investment adviser. when offering variable insurance products, Newport Group Securities, Inc. acts solely in its capacity as a broker-dealer.
Trust and custody services provided by Newport Trust Company, a New Hampshire state chartered trust company and wholly owned subsidiary of Newport Group, Inc.