DC Plan Trends

DC Plan Trends

A] Prelude*

* For more detailed information about pension systems and investments, feel free to visit our dedicated webpages:
https://expatpensionholland.nl/global-pillars-systems 
https://expatpensionholland.nl/global-investments-risks-0 

B] Key Insights

Retirement income appears to be at the center in a new study that evaluates viewpoints on key retirement and investment trends. The study was conducted during the first quarter of 2024 and includes insights from 35 DC consultants and advisory firms with more than $7.5 trillion in assets under advisement.

In 2021, consultants and advisors described nearly 6 in 10 (59%) of their DC plan sponsor clients as not having a stated opinion on retirement income, but in 2024, this same measure declined to 19%. While not all plan sponsors are prioritizing retirement income, they are significantly more likely today to have a view on retirement income compared to prior years, according to T. Rowe Price’s newly released 2024 Defined Contribution Consultant Study.

Another key finding highlighted that personalization is perceived as particularly beneficial as participants approach retirement, and there is strong support for managed accounts as an opt-in option offered on the investment menu. The firm notes, however, that it seems unlikely that managed accounts will surpass target date solutions as the most common qualified default investment alternative.

“Consultants and advisors are looking for solutions that offer choice, personalization, flexibility and are cost-effective. This becomes especially clear when observing how drastically perspectives have shifted on retirement income in just three years reflecting plan sponsors' increased engagement on the topic,” noted T. Rowe Price.  

It adds that their research shows there is no consensus solution when it comes to retirement income, but consultants and advisors rank a systematic withdrawal capability, managed accounts with income planning feature, and target date investments with a managed payout feature “as most appealing for the delivery of retirement income.”

The study captures the latest perspectives from DC consultants and advisors on target date solutions, retirement income, investment trends, and financial wellness programs. Additionally, this year's study explores respondents’ thoughts on managed accounts, alternative investments, and the value of active versus passive management. 

C] Additional Themes

1] Consultant and advisor perspectives on fixed income and capital preservation investments generally are shifting as interest rates rise post-global pandemic. The findings show that nearly 9 in 10 (89%) respondent firms have a "greater focus on diversification opportunities," when evaluating fixed income investment options compared to 48% in 2021.

2] Results show support for adding or increasing an allocation to non-traditional bonds within target date solutions. Moreover, when evaluating consultant and advisor implementation preferences for fixed-income strategies, return-seeking fixed-income approaches are consistently viewed as best implemented using active management (e.g., bank loans, emerging markets debt, high yield, and international or global bond.)

3] Consultants and advisors, according to the findings, overwhelmingly support the transition from target date solutions provided through mutual funds to collective investment trusts (CITs), primarily due to CITs’ typically cost-effective fee structures.

4] Survey results also highlighted growing support for target date solutions that employ a blended mix of active and passive investment strategies. A blend approach has the advantage of offering a potentially lower cost investment and reduced tracking error, while still maintaining the advantages of active management, the study notes.

5] Building emergency savings appears to be gaining in importance, with 70% of respondent firms predicting that in-plan emergency savings programs will become more commonly available in the next three to five years.

6] While alternative investments in DC plans appears to be coming “back into vogue” as an industry topic, the results suggest that the consultant and advisor community does not identify any of the five categories offered in the survey as likely to be widely implemented in DC plans. Instead, a custom target date solution is the most likely vehicle for implementation of direct real estate, private credit, private equity, and hedge funds, while commodities are considered as most likely to be implemented in an off-the-shelf target date solution, the study notes.

7] ESG integration is identified by most respondents (71%) as the best method of implementation within DC plans; however, the consultant and advisor community continues to view the evolving regulatory and legislative developments related to ESG as “challenging.”

D] Finally

We see in our practice that the mentioned aspects are indeed correct. With the one addition that we often see that clients prefer pay-out flexibility over max tax benefits. Something that we initially would not expect but keeps coming back in many projects.