document_title: List of Melissa & Joey episodes

question_text: melissa and joey what episode do they kiss

text: List of Melissa & Joey episodes

text: Series overview[edit]

text:
Season
Episodes
Originally aired

First aired
Last aired

1
30
12
August 17, 2010 (2010-08-17)
October 26, 2010 (2010-10-26)

18
June 29, 2011 (2011-06-29)
September 14, 2011 (2011-09-14)

2
15
May 30, 2012 (2012-05-30)
August 29, 2012 (2012-08-29)

3
37
May 29, 2013 (2013-05-29)
June 18, 2014 (2014-06-18)

4
22
12
October 22, 2014 (2014-10-22)
March 18, 2015 (2015-03-18)

10
June 3, 2015 (2015-06-03)
August 5, 2015 (2015-08-05)

text: Episodes[edit]

text: Season 1 (2010–11)[edit]

text:
No. in
series
No. in
season
Title
Directed by
Written by
Original air date
Production
code
U.S. viewers
(millions)

Part 1

1
1
"Pilot"
Ted Wass
David Kendall & Bob Young
August 17, 2010 (2010-08-17)
1001
2.15[5]

Mel Burke is having trouble with her niece, Lennox. As she tries to juggle being a councillor and a guardian, she gets a little overwhelmed. Her assistant, Rhonda, suggests she get a nanny. Mel is hesitant to do so until she finds out Lennox wrote a poem about her principal, Miss Lunt (Vernee Watson), that wasn't so nice. Mel relents and decides to hire a nanny. Before leaving for a meeting, Joseph "Joe" Longo knocks on her door. He apologizes for an outburst (seen earlier in the episode) and asks if she can get him a job. Mel realizes he was the head of her brother-in-law's company. (It is mentioned that her brother-in-law ran off leaving the company in disarray and it is implied that he ran off with the millions Joe made for him and left his wife to take the blame. The result is her being in federal prison and the reason for the children having to stay with Mel.) She explains that there is a hiring freeze downtown so she can't get him a job. Joe then offers to be her new nanny. Joe takes Ryder to school so Mel won't miss her meeting. Mel comes home later to take Lennox to school so she can apologize to Miss Lunt. If she doesn't apologize, Lennox cannot go back to school. Mel finds that Ryder is still at home and Lennox is gone. After leaving, Joe sees an online posting from Lennox and realizes she is on the roof. He convinces her to go eat her "big bowl of stink" instead of letting Mel eat it for her. Mel comes back impressed until she finds out Joe paid Lennox fifty dollars to go to the school and apologize to the principal. They later decide to give him a try being the nanny.

2
2
"Moving On"
Ted Wass
David Kendall & Bob Young
August 17, 2010 (2010-08-17)
1002
2.18[5]

Joe moves into Mel's basement with a meager amount of his belongings, with his ex-wife having kept most of the good stuff. Mel then convinces him to stand up for himself and get back his widescreen TV. But the presence of television in the living room ruins Mel's date with a fellow politician (Philipp Karner). Meanwhile, Mel encourages Lennox to make friends at her new school.

3
3
"Nanny Love"
Ted Wass
Seth Kurland
August 24, 2010 (2010-08-24)
1004
1.92[6]

Joe's newfound job ruins his dating life. Soon, though things start heating up with Liz, a sorority sister (Maïté Schwartz) of Mel's. Mel offers him some advice: lie. The truth becomes outrageously stretched, until it blows up in the dysfunctional family's face.

4
4
"Boy Toys 'R' Us"
Ted Wass
Jennifer Glickman
August 31, 2010 (2010-08-31)
1003
1.60[7]

Lennox's new relationship with a bad boy is no concern for her Aunt Mel, who becomes involved with a bartender/musician (Hal Ozsan). With the girls no longer thinking clearly, Joe must talk some sense into Mel, while managing to organize her closet. Hal and Mel eventually break up, as Joe finishes cleaning her closet, while Lennox gets caught with her bad boy.

5
5
"The Perfect Storm"
Steve Zuckerman
Larry Reitzer
September 7, 2010 (2010-09-07)
1008
1.64[8]

Mel's father Russell Burke (Christopher Rich) comes over and undermines Mel's authority concerning Lennox's studying and he bribes Joe with a Rolex.

6
6
"Spies & Lies"
David Trainer
Brenda Hsueh
September 14, 2010 (2010-09-14)
1006
1.40[9]

Joe's suspicious behavior prompts Mel to assume that he is in a relationship, when in reality he has teamed up with a former co-worker in hopes of finding Mel's brother-in-law, Lewis. Meanwhile, Mel and Lennox team up to conquer what they think is Ryder's bully, after they discover him missing his new shoes and backpack. It turns out that Ryder himself gave his possessions to a friend, in hopes of repaying him since his family was impacted by Ryder's own parents' dishonest investment.

7
7
"Up Close & Personal"
David Trainer
Miriam Trogdon
September 21, 2010 (2010-09-21)
1007
1.32[10]

Celeste Vega (Valery Ortiz), a TV reporter doing a story on Mel's life, is more intrigued with Joe's duties as a nanny and is out to make Mel look like an incompetent councillor.

8
8
"Dancing With the Stars of Toledo"
Ted Wass
Matt Boren
September 28, 2010 (2010-09-28)
1005
0.96[11]

Mel agrees to appear at a Dancing with the Stars type charity event with Joe helping her to get ready for it. Mark Ballas and Finola Hughes guest star.

9
9
"Seoul Man"
Tim O'Donnell
David Kendall & Bob Young
October 5, 2010 (2010-10-05)
1009
0.90[12]

A crackdown on illegal domestic workers working for city council members begins and Mel pleads with Joe to get his birth certificate so he can continue working for her. But what Joe hasn't told Mel is that he wasn't actually born in America, he was born in an American army hospital in Korea and that finding his legal papers is a daunting task because of him moving around as a kid. Meanwhile, Lennox and her best friend Phoebe agree to go to the school dance together as friends but rumors soon escalate that they are going as a lesbian couple.

10
10
"In Lennox We Trust"
Steve Zuckerman
Jennifer Glickman
October 12, 2010 (2010-10-12)
1011
1.28[13]

Mel is pleased when she learns Lennox is dating the mayor's son. However, she learns that the boy's good nature is just a façade. Guest stars include Ted McGinley as the mayor and Katherine Helmond (who co-starred for eight years in the structurally similar series, Who's the Boss?) as the family's deceptively senile neighbor.

11
11
"A Fright in the Attic"
David Tranier
Seth Kurland
October 19, 2010 (2010-10-19)
1010
1.52[14]

On Halloween, Joe hears noises in the attic and goes up there to check. There he finds Mel's brother-in-law, Lewis (John Ross Bowie), who is still hiding from the law. Lennox and Ryder have been bringing him food and want to spend some time with him before he turns himself in. They end up fooling Mel and Joe, who follow Lewis and the children to a Halloween party. In the end, Lewis is taken away by a person they believe is a police officer. However, he was actually hired by Lewis, who escapes the law once again. Julia Duffy guest stars as Mirna Sherwood, Mel and Joe's neighbor.
Allusion to Sabrina, the Teenage Witch: Upon spotting a teenage witch at the party, Mel says to Joe, "Been there. Done that", referring to the titular character she played from 1996 to 2003.

12
12
"Joe Knows"
Steve Zuckerman
Jennifer Glickman
October 26, 2010 (2010-10-26)
1015
1.38[15]

Joe and Mel create web episodes, titled "Joe Knows", to promote his financial advice. He quickly gains popularity, not by his initial premise, but rather Mel's branding. Lennox starts to develop a crush on her chemistry tutor, who turns her down.

Part 2

13
13
"Enemies with Benefits"
Steve Zuckerman
Jordana Arkin
June 29, 2011 (2011-06-29)
1012
1.54[16]

Joe's ex-wife Tiffany (Megan Hilty) seeks a renewal of their relationship when she has a pregnancy scare; Lennox struggles with popularity issues.

14
14
"Don't Train on My Parade"
Steve Zuckerman
Matt Boren
July 6, 2011 (2011-07-06)
1019
1.08[17]

When Joe starts dating Mel's personal trainer (Jessalyn Wanlim), the two find it difficult to balance Joe's new romance and Mel's workout needs. Meanwhile, Lennox tries to maintain a friendship with Beckett, despite her feelings toward him.

15
15
"Lost in Translation"
Steve Zuckerman
Seth Kurland
July 13, 2011 (2011-07-13)
1021
1.03[18]

Mel enlists Joe's translating services when a Japanese client comes to town, only to regret her decision after Joe interferes with a possibility of romance. Meanwhile, Ryder plays the role of mediator for Lennox and her ex-best friend, who must work on a project together.
Guest star: Elizabeth Sarah McLaughlin

16
16
"Joe Versus the Reunion"
Jeff Melman
Larry Reitzer
July 20, 2011 (2011-07-20)
1020
0.98[19]

Mel, sympathizing for Joe's unfortunate year, pretends to be Joe's girlfriend at his college reunion. Meanwhile, Lennox and Ryder, left home alone, dream of throwing a wild party, only for it to be quite mild.
Allusion to My Fake Fiancé: Joe accuses Mel of barging into his reunion and pretending to be his "fake fiancée", a nod to the 2009 ABC Family movie in which Melissa Joan Hart and Joey Lawrence both starred in.

17
17
"Toledo's Next Top Model"
David Trainer
Jordana Arkin
July 27, 2011 (2011-07-27)
1017
0.88[20]

An encounter with a scout (Vivica A. Fox) leaves Lennox wanting to become a model, but her decision isn't final until she obtains Mel's permission. Meanwhile, Joe helps Ryder ask a girl named Holly (Rachel G. Fox) out, but she ends up controlling his life.

18
18
"The Mel Word"
Steve Zuckerman
Sarah Jane Cunningham & Suzie V. Freeman
August 3, 2011 (2011-08-03)
1028
1.02[21]

Mel plans her cousin's lesbian wedding, and is put in an awkward position when her soon to be cousin-in-law hits on both her and Joe. Lennox and Ryder attempt to create a documentary exposing the prejudice of the nuptials.
Guest starring: Leslie Grossman, Courtney Henggeler

19
19
"Auction Hero"
David Trainer
Jennifer Glickman
August 3, 2011 (2011-08-03)
1018
1.05[21]

Mel auctions off Joe Longo in an auction for his cleaning services, but wonders about ulterior motives of the highest bidder. Lennox Scanlon has ten days to write a novel to prove her writing ability to her teacher.

20
20
"Waiting for Mr. Right"
David Trainer
Matt Boren
August 10, 2011 (2011-08-10)
1014
1.04[22]

Mel's last single friend gets engaged, so she feels pressured to find a husband, which leads to her continuing in a dull relationship, which Joe advises against.

21
21
"Young Love"
Ted Wass
Jennifer Glickman
August 17, 2011 (2011-08-17)
1023
0.98[23]

Mel starts dating a much younger man, George, and lies about her age while Lennox deal with competition for the post of editor of the school's blog. Roman becomes the Lennox's love interest.

22
22
"Mel & Joe's Anniversary"
Ted Wass
Seth Kurland
August 17, 2011 (2011-08-17)
1024
1.14[24]

George has a party to introduce Mel to all of his friends. Meanwhile, Joe gets upset at his ex-wife, Tiffany, for disrespecting their anniversary.

23
23
"Going the Distance?"
Ted Wass
Jordana Arkin
August 24, 2011 (2011-08-24)
1025
1.02[25]

Mel reexamines her romance with George. Elsewhere, Holly introduces her parents (Sean O'Bryan and Wendy Makkena) to Ryder.

24
24
"All Politics is Local"
Shelley Jensen
David Kendall & Bob Young
August 24, 2011 (2011-08-24)
1016
1.07[25]

Mel's father comes back to town to support a bill Mel opposes. Meanwhile, Lennox's poetry proves popular with a classmate who is an aspiring singer.

25
25
"The Other Longo"
David Trainer
Seth Kurland
August 31, 2011 (2011-08-31)
1013
0.89[26]

Joe's younger brother (Matthew Lawrence) arrives in town and is attracted to Mel. Meanwhile, Lennox dodges a sick Ryder in order to ensure that she is able to attend a highly anticipated party.

26
26
"Teacher/Teacher"
Jeff Melman
Larry Reitzer
August 31, 2011 (2011-08-31)
1029
0.96[26]

Ryder lands in hot water with his teacher (Andrew Lawrence) because of Joe. Elsewhere, Mel gets Lennox into an over-18 concert.

27
27
"Play Ball"
Leonard R. Garner, Jr.
Ed Driscoll
September 7, 2011 (2011-09-07)
1026
0.94[27]

Mel recruits Joe to play on her office softball team, as she is determined to beat her rival's team (Tom Wilson). Meanwhile, Ryder wants Lennox to feature Holly's short story in the school blog.

28
28
"A House Divided"
Ted Wass
Sarah Jane Cunningham & Suzie V. Freeman
September 7, 2011 (2011-09-07)
1022
0.83[27]

Mel and Joe get into a property dispute with their neighbor (John Ratzenberger); Ryder films a public service announcement starring Lennox and a school jock (Blake Jenner).

29
29
"Do As I Say, Not As I Did"
David Trainer
Julie Brown
September 14, 2011 (2011-09-14)
1027
1.27[28]

Fearing that she will give into peer pressure, Mel and Joe follow Lennox to her all night after-party. Meanwhile, while studying with another girl, Ryder seizes the opportunity to stand up to Holly.

30
30
"The Settlement"
Jeff Melman
David Kendall & Bob Young
September 14, 2011 (2011-09-14)
1030
1.39[28]

Joe considers new found possibilities, when he comes into a large sum of money. Meanwhile, a water leak is found on the living room ceiling. When Joe comes into nearly $167,000 dollars, he decides to resign from being a nanny and moves. Mel visits him in his new apartment, and their feelings for each other are evident. After a hasty kiss and the awkward feeling, Mel and Joe don't talk about it. When Joe goes to collect his money, he doesn't receive it only because of his address which is the same as the Scanlon heirs. Despite this he doesn't tell them but moves back in and once again becomes their nanny.
Allusion to Blossom: In a moment of shock, Joe utters "Whoa!" and notes "I haven't said that in a long time", referencing his famous catchphrase from the 1990s series in which he co-starred alongside Mayim Bialik.

text: Season 2 (2012)[edit]

text: On July 11, 2011, Melissa & Joey was renewed for a second season.[29] The show returned on Wednesday, May 30, 2012, with two back-to-back episodes.[30]

text:
No. in
series
No. in
season
Title
Directed by
Written by
Original air date
Production
code
U.S. viewers
(millions)

31
1
"I Can Manage"
Jeff Melman
David Kendall & Bob Young
May 30, 2012 (2012-05-30)
2001
1.21[31]

In the second-season opener, Mel has her home renovated, but the construction work does not go smoothly. Meanwhile, Lennox's school puts on a play she wrote, but the audience reaction is not what she anticipated.

32
2
"If You Can't Stand the Heat"
Jeff Melman
Seth Kurland
May 30, 2012 (2012-05-30)
2002
1.25[31]

Mel and Joe attempt to respect each other's privacy after they have a quarrel about boundaries. Elsewhere, Lennox dreads working on the spirit committee at school, but her attitude changes after she meets the president of the club, Aidan (Cody Linley).

33
3
"Good to Go"
Rob Schiller
Jennifer Glickman
June 6, 2012 (2012-06-06)
2003
1.07[32]

When Mel and Joe walk in on Lennox and Aidan in bed together, they try to steer her away from sex, while Aidan's parents (Beth Littleford and David Starzyk) are delighted at the idea of the two being each other's "first". Holly tries to get Ryder to shave for the first time.

34
4
"All Up in My Business"
Melissa Joan Hart
Sarah Jane Cunningham & Suzie V. Freeman
June 6, 2012 (2012-06-06)
2007
1.08[32]

Joe thinks that Mel is having an affair with a married man after he overhears a phone conversation and seeks to expose her. Lennox's friend has a boyfriend, Haskell (Gregg Sulkin), that has been crushing on her and she tries to find the right words to tell Scarlett. Meanwhile, Ryder looks for a perfect birthday present for Holly.

35
5
"The Knockout"
Steve Zuckerman
Bob Young & David Kendall
June 13, 2012 (2012-06-13)
2005
1.11[33]

Mel punches a man after he insults Ryder at a movie theater and the encounter goes viral. She then plans on using her newfound fame in her campaign for an upcoming election. Lennox tries to befriend the new girl in school, but the girl only ends up taking advantage of her, as predicted by Joe.

36
6
"Breaking Up is Hard to Do"
Jeff Melman
Sarah Jane Cunningham & Suzie V. Freeman
June 20, 2012 (2012-06-20)
2014
1.49[34]

Mel plans on breaking up with her insecure, out-of-work boyfriend, Donald (Tommy Dewey), but she feels bad, so she enlists Joe to give him employment tips, along with a makeover before she delivers the bad news. Mel is then smitten by his new look and regains interest, although Joe's tips have turned him into an egoistical jerk. Meanwhile, Holly confides to Lennox that she had accidentally kissed another boy at a party and tells her to not tell Ryder. Ryder, however, already knows the truth and plans on taking advantage of Holly's guilt for as long as he can. She then discovers this and is not amused
Allusion to Dancing with the Stars: Mel teases Joe about his "famous" ravioli, asking him if they went on Dancing with the Stars, and he replies, "Finished higher than you did".

37
7
"Mixed Doubles"
David Trainer
Jennifer Glickman
June 27, 2012 (2012-06-27)
2009
1.42[35]

After a conversation about each other constantly seeing the wrong people, Mel and Joe agree to date someone that the other person set up for them. Joe goes on a date with Ariel (Dilshad Vadsaria), one of Mel's business colleagues, and it seemingly goes well until she refuses to partake in Joe's interests. Mel sees Clark (John Ducey), a friend of Joe's, who gets overly emotional when reminiscing about his ex-wife. Lennox is kicked off of the school blog and so she decides to create her own, devoting all of her free time to it. This annoys her new boyfriend, Haskell, whom she begins to ignore.
Allusion to Clarissa Explains It All: Ryder suggests that Lennox call her blog "Lennox Explains It All" when she has difficulty picking out a fitting name. Lennox refers to the idea as "original", though the name refers to the 1990s teen sitcom starring Melissa Joan Hart.

38
8
"The Donor"
David Kendall
David Valliere
July 11, 2012 (2012-07-11)
2015
1.21[36]

Mel's friend Jackie (Christine Lakin) decides to have a baby with the help of a sperm donor and asks Mel to help her decide between two anonymous men. Mel quickly finds out that Jackie's top choice is none other than Joe, with him telling her that he had donated out of desperation for money right out of the Ponzi scheme. Mel then tries to get Jackie to pick someone else, to no avail. When she hears that Joe's donation has suddenly become unavailable, Jackie takes matters into her own hands, deciding to get Joe to do it "the old-fashioned way". Lennox and Haskell have problems, when Haskell wants to sell an old book that they found at a garage sale for a large sum of money, while Lennox sees the book as a symbol of their love.

39
9
"Eat, Pray, Date"
Leonard R. Garner, Jr.
Larry Reitzer
July 18, 2012 (2012-07-18)
2004
1.01[37]

Mel is dating a new guy named Travis (Travis Schuldt), who is under the impression that she is a fantastic cook after he tastes some of Joe's creations. Travis then insists on having a cooking date with Mel, which results in her asking Joe for help. He teaches her to create a chicken dish, but trouble arises when Travis brings over uncooked lobster instead. Lennox finds out that one of her popular friends, Noelle (Hayley Erin), has a crush on Ryder. Holly is out of town and Ryder considers leaving her for Noelle, so Lennox feels inclined to fix the mess in order to save her reputation.

40
10
"Pretty Big Liars"
Steve Zuckerman
Seth Kurland
July 25, 2012 (2012-07-25)
2006
1.25[38]

Ryder and Lennox inherit $1,000 each and Ryder wants to invest all of it into a new company that sells high-tech jumping shoes. Joe warns him against it with his experience in the stock market, but Ryder tells him to help invest it anyway. However, the stocks rise at a fast pace and Ryder thinks that he is rich, but in reality, Joe never invested any of the money because he was wary of the company. Meanwhile, Lennox and Haskell have broken up after she caught him making out with another girl. Mel meets Haskell's father, Sam (Shawn Christian), and the two start a secret affair in order to not upset Lennox.
Title reference: Pretty Little Liars, which also airs on ABC Family.

41
11
"A Pair of Sneakers"
Linda Mendoza
Kara Lee Burk
August 1, 2012 (2012-08-01)
2012
1.23[39]

Mel and Lennox are arguing over their driving lesson arrangements. They both think that the other person is the worse driver. Joe offers to give Lennox driving lessons instead, but Mel wants to be the one to teach her niece. He then goes behind her back and takes Lennox for a drive. She ends up hitting a mailbox and denting Mel's car, with Joe taking the blame for her. Meanwhile, Joe had stumbled into Ryder having a photo session with Mel's shoes and sticking his arm into her pantyhose, resulting in weird looks. It turned out that Mel had agreed to give Ryder community service hours in exchange for him going through her wardrobe for flawed clothing and they decided to keep it from Joe.

42
12
"Mother of All Problems"
Jeff Melman
Larry Reitzer
August 8, 2012 (2012-08-08)
2013
1.09[40]

Mel's mother, Monica (Rita Rudner), has come to visit and it is clear that she does not have a great relationship with Mel or her grandchildren, as she always criticizes everyone. Joe has a talk with her and accidentally convinces her to divorce Mel's father, who has been cheating on her with a much younger woman. Not wanting to participate in gym class, Lennox goes along with her teacher's (Julie Brown) assumption that she is pregnant, which gets out of hand.

43
13
"Wherefore Art Thou Lennox"
Joey Lawrence
Sarah Jane Cunningham & Suzie V. Freeman
August 15, 2012 (2012-08-15)
2008
1.28[41]

Mel is in a heated debate with Councillor Mueller (Jackie Hoffman). Lennox is her aunt's new intern, and she starts to hang out with Cameron (Jacob Artist), Mueller's intern. Mel disapproves, seeing it as hanging with the enemy due to their political differences. Lennox insists that is not what it is about and gets angry. Meanwhile, Joe hasn't been getting much sleep due to his new job as an online consultant to businessmen in Russia. He is also seeing a Russian woman, Elena (Anya Monzikova), who shows up in Toledo unexpectedly.

44
14
"From Russia With Love"
Rob Schiller
Jennifer Glickman
August 22, 2012 (2012-08-22)
2010
1.22[42]

While things are heating up between Joe and Elena, Mel dislikes this sudden intrusion in her household, with Elena getting in the way of Joe's responsibilities. When Elena becomes angry at Joe, Joe depends on Mel to get through to her. In the process, Mel reveals some feelings for Joe that she never realized she had. Ryder volunteers to be Lennox's guinea pig for a study on what their school's vending machine junk food does to students. Later, Elena's business firm in Russia has been caught in a financial scandal similar to Joe's and she learns that she would be arrested as soon as she returns home. To save Elena, Joe asks her to marry him in order to become a U.S. citizen.

45
15
"Mel Marries Joe"
Rob Schiller
Stefanie Leder
August 29, 2012 (2012-08-29)
2011
1.50[43]

Wedding plans are coming into place for Joe and Elena while Mel is still skeptical of their "green card marriage". When an immigration officer shows up at the house under suspicions of a scam, Mel tells him that she, as a councilwoman, is willing to perform the ceremony in order to make it look legitimate. She lends Elena an old wedding dress and it turns out that Mel had been engaged once before. On the big day, Mel is reluctant to go through with the ceremony, possibly due to a mix of her skepticism and her feelings for Joe. In the end, Joe marries Elena with the feeling that it is true love after all, but later, Elena receives a call that prompts her to fly back to Russia in order to testify for one of her innocent colleagues. Mel and Joe are left in the suite and the two toast to the next "Mrs. Longo", wherever she may be.

text: Season 3 (2013–14)[edit]

text: On August 17, 2012, ABC Family renewed Melissa & Joey for a third season, which premiered on May 29, 2013.[44] On May 28, 2013, ABC Family issued a back order for 20 more episodes.[45]

text:
No. in
series
No. in
season
Title
Directed by
Written by
Original air date
Production
code
U.S. viewers
(millions)

46
1
"Works for Me"
Jeff Melman
David Kendall & Bob Young
May 29, 2013 (2013-05-29)
3001
0.97[46]

Distraught over the possibility of never re-entering the financial world, Joe seeks other venues with the neighbors, while Mel desperately attempts to demonstrate his importance to the family. Meanwhile, Lennox becomes obsessed with discovering the identity of a girl her artist boyfriend, Zander (Sterling Knight), has been drawing in his notebook. Elsewhere, Ryder goes on a camping trip and has a run-in with the law after he is the only one (of all of his friends) to admit that they smoked pot.

47
2
"Toxic Parents"
Rob Schiller
Sarah Jane Cunningham & Suzie V. Freeman
June 5, 2013 (2013-06-05)
3002
0.81[47]

When Mel and Joe discover that they are dating a divorced man and woman who were formerly married, they attempt to win over the affections of the ex-couple's child, with disastrous results as the child becomes trapped in a storm drain. The Parents then proceed to dump them both. Meanwhile, Lennox wants to rebel against her boyfriend Zander's sexist stereotype and considers getting a tattoo. Elsewhere, Ryder mopes around the house, missing his former high school life.

48
3
"Inside Job"
Rob Schiller
Bob Young & David Kendall
June 12, 2013 (2013-06-12)
3003
1.02[48]

Mel gets Joe a government job, but problems arise when Joe is caught in another financial scandal, putting Mel's career on the line. It turns out their boss was behind the scandals and he is caught on a wire and is later arrested as the news presenter then announces. As Joe was allegedly involved in the scandal he loses his job. Elsewhere, Lennox must kiss an attractive classmate when she stars in the school play.
Note: Alimi Ballard makes a cameo in this episode. He played 'The Quizmaster' in Melissa Joan Hart's long running hit show, Sabrina the Teenage Witch.

49
4
"Can't Hardly Wait"
Melissa Joan Hart
Christopher Luccy
June 12, 2013 (2013-06-12)
3007
0.76[49]

Joe dates his chiropractor, Dr. Chelsea Mullins (Marla Sokoloff), following a back injury. After Mel tells him about a book suggesting new couples abstain from sex, he decides he doesn't want to rush their new romance. Chelsea reveals that she is still a virgin, waiting for that perfect man, and as their relationship continues, Joe finds waiting unbearable. Elsewhere, Ryder and Zander team up to work on a graphic novel, but the project hits a sour note when Lennox becomes their editor.

50
5
"Oh Brother"
Jeff Melman
Seth Kurland
June 19, 2013 (2013-06-19)
3004
1.05[50]

Mel begins dating an old pal from childhood (Trevor Donovan), and Joe worries that Mel and her beau may be related and not know it. He and Mel plot to discover the truth. Elsewhere, Lennox learns that one of her blog sponsors engages in unfair labor practices, and struggles with the guilt of involving herself with the company while loving her new phone.

51
6
"The Truth Hurts"
Jeff Melman
Seth Kurland
June 26, 2013 (2013-06-26)
3005
0.98[51]

Mel and Austin's romantic weekend adventure gets ruined thanks to Joe, and they aren't allowed to have sex. Meanwhile, Ryder gets a classmate when Joe introduces him to a fellow home schooled student, but Ryder is annoyed by how much of a nerd he is.

52
7
"The Unkindest Cut"
Robbie Countryman
Jennifer Glickman
July 10, 2013 (2013-07-10)
3006
0.82[52]

Mel starts to imagine having a family with Austin. However she learns Austin decided he never wanted children at 25 and had a vasectomy. This puts a strain on their relationship. Austin points out that Lennox and Ryder are basically her children, and Joe babysits the neighbor's baby, Tucker, bringing him over to the house so he can remind Mel of her dreams of wanting her own child. Meanwhile, Lennox is faced with the challenge of writing her college admissions essay, and she hires Ryder to boss her around until she finishes.
Note: The baby playing Tucker is actually Melissa Joan Hart's son, Tucker Wilkerson, in real life.

53
8
"The Unfriending"
Rob Schiller
Sarah Jane Cunningham & Suzie V. Freeman
July 17, 2013 (2013-07-17)
3008
0.91[53]

Joe encourages Mel to ditch her clingy friend, Anita, but when Mel thinks that Anita's finally out of her life for good, she and Joe begin dating. Mel is convinced Anita just wants to be back in her life, while Joe believes it is a genuine relationship, so they plot to uncover the truth.
Meanwhile, Lennox tries to figure out why Zander won't share his SAT scores. Upon discovering he scored higher than her, Lennox gets angry and realizes just how competitive she is.

54
9
"Something Happened"
Rob Schiller
Jennifer Glickman
July 24, 2013 (2013-07-24)
3009
0.96[54]

Mel and Joe discover through Lennox's blog that she recently lost her virginity to Zander. Mel is bothered that Lennox downplays sex and didn't feel she could share with her aunt, so she decides to help her niece have a more rewarding sex.life. Joe is completely against this idea, trying to deny the event. After Zander breaks up with Lennox soon after, Joe gets angry and goes to have a talk with him. Elsewhere, Ryder plays up his undeserved rebel reputation to impress his girlfriend, but this approach backfires with her parents, who insist that they stop seeing one another.

55
10
"Family Feud"
"Good Morning Toledo"
Adam Weissman
Julie Whitesell
July 31, 2013 (2013-07-31)
3014
1.00[55]

Mel and Joe cohost a local morning show and win over viewers, but their candor about Lennox's and Ryder's lives upsets the teens.
Allusion to The Kings of Summer: Ryder exclaims that one day he could run away and build a house in the woods, a reference to the plot of The Kings of Summer, which he stars in.

56
11
"Fast Times"
Jeff Melman
Jennifer Glickman
August 7, 2013 (2013-08-07)
3011
0.91[56]

After Mel's new boyfriend Noah's apartment floods, Mel tries to get their relationship progressing quickly by inviting him to live with her for the week. Elsewhere, Lennox encounters difficulty waking up in the morning for her new internship.

57
12
"Bad Influence"
Joey Lawrence
Stefanie Leder
August 14, 2013 (2013-08-14)
3012
0.74[57]

Joe and Ryder mistakenly sell an old video of Mel's at a garage sale, and Mel is desperate to get it back. Elsewhere, Lennox's pen pal looks forward to meeting her now that he is out of prison.

58
13
"Teach Your Children"
Jeff Melman
Stefanie Leder
August 21, 2013 (2013-08-21)
3010
0.85[58]

Joe works out an alternative payment plan when he begins dating the mother of one of his students, which unintentionally earns him a reputation among the other mothers in the neighborhood as a tutor-prostitute. Meanwhile, Zander and Lennox decide to skip college and drive around the country in a motor home—which doesn't sit well with "cool" aunt Mel. And Ryder introduces his vegan girlfriend to the joys of meat.

59
14
"What Happens in Jersey... (Part 1)"
David Kendall
David Kendall & Bob Young
August 28, 2013 (2013-08-28)
3015
0.91[59]

Joe is returning home to Jersey for the 99th birthday of his grandmother (Doris Roberts) but reveals that she doesn't know that he is divorced and that telling her might kill her. Joe, Ryder and Lennox convince Mel to pose as Joe's wife to keep his grandmother happy. Things get complicated, however, when the birthday girl treats Mel and Joe to a special "love potion". Meanwhile, Lennox may be falling for Joe's nephew (Kevin Fontayne) and Ryder fears he has been drafted into the Mafia.

60
15
"What Happens in Jersey... (Part 2)"
Phill Lewis
David Kendall & Bob Young
September 4, 2013 (2013-09-04)
3016
1.13[60]

After a night of heavy drinking, Joe and Mel end up sleeping together to their own shock. Ryder gets worked up about helping out Joe's mother with "the rat". Lennox finds out that Marco was only pretending to be into her to make his ex-girlfriend jealous. Mel, as Tiffany, mistakenly makes a deathbed promise to Nona that she and Joe will stay together forever. Joe tells Mel that they should take a shot at a relationship, though Mel insists that it would never work out due to their constant bickering and takes a plane back to Toledo alone. When Mel gets back, Austin arrives, telling her that he wants her back and wants a family with her someday. Joe returns shortly after and realizes that he might have missed his opportunity.

61
16
"A New Kind of Christmas"
Rob Schiller
Seth Kurland
December 11, 2013 (2013-12-11)
3013
1.22[61]

Mel's sister, Meredith (Jaime Pressly), comes home from prison on furlough to celebrate Christmas with the kids and Mel, and seems unruffled by Joe's obvious animosity towards her. Note: this episode is a Christmas special and was only put in after EP15 because it was near Christmas. Episode 15 ends on a cliff hanger and is continued in episode 17.
Note: Christmas special as part of ABC Family's 25 Days of Christmas.

62
17
"A Decent Proposal"
David Kendall
David Kendall & Bob Young
January 15, 2014 (2014-01-15)
3017
1.25[62]

Joe rushes home to tell Mel that he has feelings for her after their romantic night together in New Jersey. When he arrives, he is shocked to find Austin (Trevor Donovan) has shown up and wants to give his relationship with Mel another try. Deciding he can't stay and watch them fall in love all over again, Joe quits. Meanwhile, Lennox plots to get Joe and Mel together and Ryder gets appendicitis and ends up in hospital.

63
18
"Independence Day"
Rob Schiller
Jennifer Glickman
January 22, 2014 (2014-01-22)
3018
1.21[63]

Mel decides that she wants to take it slow with Joe, but it backfires when he decides to move out so that he can properly "court" her. Joe finds an apartment, but ends up taking a ridiculous amount of shifts at his new job to afford it after declining Mel's help. When Mel accidentally gets Joe fired, she sees it as a good thing until Joe is hired as a new live-in nanny for one of the neighbors. Meanwhile, Lennox finds it hard to collaborate with Zander on a creative project amidst their relationship pause.

64
19
"The New Deal"
Rob Schiller
Stefanie Leder
January 29, 2014 (2014-01-29)
3019
1.36[64]

Joe is really busy with his new job and is finding it trouble to spend time with Mel. She tries to sneak over to his place even though his employer's has a strict "no guest policy". Joe later quits because he "works for a disgusting woman." Ryder is worried about getting the right look for starting school and accidentally starts a video called, "I peed my pants."

65
20
"Feel the Burn"
Robbie Countryman
Seth Kurland
February 5, 2014 (2014-02-05)
3020
1.13[65]

Mel decides to burn off some calories seeing that she won a 10 course dining experience for her and Joe in an auction. When her trainer becomes unavailable, she asks Joe to teach the exercise class she goes to. They have a disagreement and he kicks her out of the class. They later go to a dinner, still fighting. Lennox and Zander get ready to send their website series, "Cassandra" to be judged, however they have a big fight in between.

66
21
"Plus One"
Melissa Joan Hart
Christopher Luccy
February 12, 2014 (2014-02-12)
3021
1.06[66]

Mel takes Joe to a work dinner, where he shares his and her opinions, getting bad press for Mel.

67
22
"House Broken"
Jeff Melman
David Valliere
February 26, 2014 (2014-02-26)
3022
0.89[67]

Mel gets a dog against Joe's wishes. After a day of hanging out, the dog (Wendell) forms an attachment for Joe and Mel gets jealous when Wendell sneaks into Joe's room and sleeps with him overnight. Joe tries to show Mel how much Wendell loves her by hiding dog treats under the pillows on the couch. While talking to Lennox, Mel realises that she wants a baby. Mel tries to tell Joe that she wants a baby but has trouble and says she wants Wendell micro-chipped. Lennox finds out that Wendell has an owner (Paxton) because one of the 9,000 followers on Instagram had proof but that he ran away. Joe admits to Mel that he was so against the idea of getting a dog because it was so similar to raising a baby and that he was intimidated. Ryder starts seeing Stella, a teen mom, who is highly motivated, responsible, and wants to get into a good college. Stella tells Ryder that now isn't a good time for her to have sex, especially since she made some poor decisions last year, he seems bummed, but respects her decision and they sit in Joe's car looking up at the stars.

68
23
"Couples Therapy"
Joey Lawrence
Julie Whitesell
March 5, 2014 (2014-03-05)
3023
0.99[68]

Joe and Mel decide to join couples therapy. The counselor, Dr. Kathryn Miller, turns out to be Joe's ex girlfriend. Lennox has complications dating her teacher's assistant when Zander shows up at her doorstep.
Guest star: Elizabeth Berkley Lauren as Dr. Kathryn Miller

69
24
"To Tell The Truth"
Jeff Melman
Jennifer Glickman
March 12, 2014 (2014-03-12)
3024
0.86[69]

Mel and Joe start double dating with another couple that they really like. However, Nate tells Joe a secret who tells Mel and then who tells Gillian. They later go to dinner and the couple leave Mel & Joe a note.
Guest star: Tamera Mowry as Gillian

70
25
"My Roof, My Rules"
Jeff Melman
Julie Whitesell
March 19, 2014 (2014-03-19)
3025
0.98[70]

Lennox's romance with Emerson is exposed, so Mel follows Joe's advice and forbids the relationship, leading Lennox to move out. Elsewhere, Ryder forgets his passport and gets stuck at the Canada–US border.
Guest star: Jack DeSena

71
26
"Chaperones"
Rob Schiller
David Kendall & Bob Young
March 26, 2014 (2014-03-26)
3026
1.01[71]

Mel and Joe chaperone a dance at Ryder's school, but they "misbehave" and get thrown out. Meanwhile, Ryder plans to end his relationship with Stella, but he changes his mind after he helps her take care of an ill Isabel.

72
27
"I'll Cut You"
Rob Schiller
Michael Curtis & Roger S.H. Schulman
April 2, 2014 (2014-04-02)
3027
0.91[72]

When Joe is in his car, he gets hit by another person. Mel struggles to choose sides when she finds out that Calista, her hairdresser, hit him. In the end, Lennox has to be the one to sort it all out. Ryder desperately tries to win Stella back but has difficulty in finding something romantic enough to do, he seeks help from Lennox.

73
28
"Catch & Release"
Melissa Joan Hart
Stefanie Leder
April 9, 2014 (2014-04-09)
3028
0.95[73]

Mel wonders if she can trust Joe when his old buddy Charlie enlists him as a wingman. Lennox becomes jealous when she meets Zander's new roommates (Erin Sanders and Meaghan Martin)
Guest stars: David Lascher and Elisa Donovan (both of whom acted in both Blossom and Sabrina the Teenage Witch)

74
29
"Born To Run"
Joey Lawrence
Seth Kurland
April 16, 2014 (2014-04-16)
3029
0.99[74]

Mel's father is back and causes trouble when an embarrassing text of his goes public, threatening her bid for an upcoming election.

75
30
"More Than Roommates"
Stuart Bass
Holly Hester
April 23, 2014 (2014-04-23)
3030
0.87[75]

Joe inherits his grandmother's old chair and wants it placed in the living room. Mel has trouble telling Joe that she doesn't think it fits. Nona then appears to her in a dream and gets her to sit in the chair. When Joe sees the wine stain that Mel created, the two argue, but end up finding out that Nona had hid $10,000 in the chair for Joe. Meanwhile, Ryder offers moving help to Zander's roommates and ends up hooking up with one of them.
Allusion (pun) to The Book of Mormon musical: Lennox jokes about Ryder recent continuous singing, comparing him to a lead in a bad musical: "you know... The Book of Moron".

76
31
"Accidents Will Happen"
Robbie Countryman
Christopher Luccy
April 30, 2014 (2014-04-30)
3031
0.89[76]

Mel thinks that she is pregnant after taking a home pregnancy test. When Joe finds the test, Lennox says it is hers to cover for Mel. Meanwhile, Ryder needs to pass a math test so he enlists the school nerd to tutor bot him and a popular girl in their class.
Guest stars: Beth Broderick (who also played 'Aunt Zelda' in Sabrina the Teenage Witch), Sterling Knight, Zedrick Restauro, and Denyse Tontz.

77
32
"Right Time, Right Place"
Jeff Melman
Jennifer Glickman
May 7, 2014 (2014-05-07)
3032
0.82[77]

Mel has planned the perfect wedding for her friend, but when the wedding is abruptly cancelled, Mel suggests that she and Joe take the next step and get married instead. Joe turns her down the first time because he doesn't think that they're ready. Ryder later spots Joe at a jewellery store and everyone assumes that he is planning a proposal. This leads to Mel becoming increasingly frustrated throughout their date night when she keeps looking for the signs. However, Joe does end up proposing to Mel in front of the family and she says yes.

78
33
"Don't Look Back in Anger"
David Kendall
Christopher Luccy and Julie Whitesell
May 14, 2014 (2014-05-14)
3037
0.89[78]

Mel and Joe have a marriage ceremonial expert (Tim Conway) come to their house. They look back at all the things in the past.

79
34
"Uninvited"
Jeff Melman
Stefanie Leder
May 28, 2014 (2014-05-28)
3033
1.02[79]

Joe's mother visits unexpectedly, which irks Mel, but Joe saves his anger for another unplanned guest: his estranged brother. Elsewhere, Lennox and Ryder aren't on the same page with her plans for his future.

80
35
"You're the One That I Want"
Rob Schiller
Seth Kurland
June 4, 2014 (2014-06-04)
3034
0.97[80]

Mel and Joe get ready to tie the knot. The guys go dirtbiking and Joe hurts his leg because of Ryder. Meanwhile Joey's nephew has the hots for Lennox which creates problems for her. Joey makes it to the altar, but during the vows he finds out he has a 13-year-old daughter he never knew about.

81
36
"Maybe I'm Amazed"[81]
Rob Schiller
David Kendall & Bob Young
June 11, 2014 (2014-06-11)
3035
0.96[82]

Mel & Joe never finish the vows after Joe hears about his daughter Dani. They go to her hometown and meet her, then Dani (Jada Facer) comes to Toledo in a cab to see her father get married. Meanwhile, Lennox and Zander break up again, and Ryder announces to his aunt that he doesn't plan to go to college.
Guest stars: Brooke Burke-Charvet as Felicia Mancini

82
37
"At Last"
David Kendall
Jennifer Glickman
June 18, 2014 (2014-06-18)
3036
1.29[83]

Problems arise when Joey tells Dani that she can move in without consulting Mel first. Lennox pursues Marco as a rebound after breaking it off with Zander. After the wedding minister quits, Ryder gets ordained online so he can perform the ceremony himself. When the wedding is finally set to occur, Mel falls off the roof and lands in the hospital. Not wanting to prolong their vows any longer, Mel and Joe are married in front of their loved ones in her hospital room.

text: Season 4 (2014–15)[edit]

text: On May 28, 2013, ABC Family renewed Melissa & Joey for a 20-episode fourth season.[45] On February 9, 2015, ABC Family announced that they decided not to renew the series. The series filmed their final episode on February 12, 2015.[84][85][86][87]

text:
No. in
series
No. in
season
Title
Directed by
Written by
Original air date
Production
code
U.S. viewers
(millions)

Part 1

83
1
"Witch Came First"
Melissa Joan Hart
Jennifer Glickman
October 22, 2014 (2014-10-22)
4001
1.19[88]

Mel's doctor drops by on Halloween to convince Mel she was once a teenage witch and needs to battle the evil Dark Lord. At first Mel and Joe don't believe her, but then Joe's Halloween robot comes to life, and Mel accidentally turns Lennox into a cat. Joe begins to show a darker side of himself and Mel tries to trigger his memory to get the ghoul out of his body.
Guest stars: Beth Broderick as Mel's doctor.
Note: Halloween special as part of ABC Family's 13 Nights of Halloween. This episode is also a nod to Hart's previous series, Sabrina the Teenage Witch.

84
2
"A Melanie & Josiah Christmas"
Rob Schiller
Julie Whitesell
December 10, 2014 (2014-12-10)
4006
1.00[89]

Mel and Joe are about to celebrate their first Christmas as a married couple, which leads to a competition over whose family ornament should take the top spot on the tree. Both Mel and Joe have a flashback set in southern North America in the 1800s.
Note: Second Christmas special as part of ABC Family's 25 Days of Christmas.

85
3
"The Honeymooners"
Rob Schiller
David Kendall & Bob Young
January 14, 2015 (2015-01-14)
4002
0.95[90]

Mel is less than thrilled when her honeymoon to Tahiti gets cancelled due to her broken leg, so Joe surprises her with a cabin getaway. But things go awry, and their dream vacation quickly becomes a nightmare. Meanwhile, Lennox tries to hide her relationship with Marco (guest star Kevin Fonteyne) from everyone, not realizing Joe had wired the house with cameras before he and Mel left.

86
4
"The Day After"
Rob Schiller
Seth Kurland
January 21, 2015 (2015-01-21)
4003
0.78[91]

Dani wants to go on a date with a boy at school, but Joe tells her she is too young. So she tricks Mel into taking her anyway. Meanwhile, Lennox and Marco (guest star Kevin Fonteyne) run into Zander (guest star Sterling Knight).

87
5
"Let's Get It Started"
Rob Schiller
Ed Driscoll
January 28, 2015 (2015-01-28)
4004
0.98[92]

Joe is eager to start a family, but Mel insists that she is not ready. She changes her mind after spending some time with a friend's baby, but Joe starts to worry about how their sex life might change. Ryder tells the family that he plans on skipping college and relocating to Louisiana to join the Peace Corps with a girl he recently met. Also, Lennox feels guilty about Marco taking Zander's assistant job, so sets him up with a friend of hers.

88
6
"Failure to Communicate"
David Kendall
Michael Curtis & Roger S.H. Schulman
February 4, 2015 (2015-02-04)
4005
0.74[93]

Mel, Joe, Lennox and Dani are anxious to videochat to Ryder in Louisiana to wish him a happy 18th birthday, but errors in the tablets and laptops, cause Joe to try and fix it himself, while Mel tries to hide from him that she has hired a professional to fix it. Mel also has a hidden reason for wanting to see Ryder on his 18th, due to her troubled past.

89
7
"Thanks But No Thanks"
Rob Schiller
Jennifer Glickman
February 11, 2015 (2015-02-11)
4007
0.61[94]

Mel and Joe receive late wedding gifts from family members. Meanwhile, Lennox gloats on how amazing her relationship is with Marco but she finds out that he is going to Japan for six months, without him telling her. Mel and Joe quickly get rid of a huge coffee maker, but they desperately try to find a new one before Aunt Bunny comes to visit.

90
8
"Face the Music"
Rob Schiller
Seth Kurland
February 18, 2015 (2015-02-18)
4008
0.68[95]

While going through a box of albums, Mel finds out that Joe was in a boy band. Mel tells Lennox and Dani, and they begin to laugh. Meanwhile, Zander comes over, knowing that Zander hasn't told his girlfriend about them working together, Mel insists he go back there to tell her. Mel learns that Dani is a good pianist and singer, but Joe doesn't seem to feel that proud. Mel and Joe have a talk in the kitchen, and Mel wants to know where his negative attitude coming from, so he confesses. Elsewhere, Zander tells Lennox that he told his girlfriend the truth, but Lennox soon finds out the truth when Zander begins to freak out when she calls him on Face Time. Lennox then feels desolated and cancels the movie, whilst Joe listens to Dani play on the piano. Dani feels like her dad is telling her she can't make it in the music business, and she runs off upstairs.

91
9
"Being There"
Rob Schiller
Julie Whitesell
February 25, 2015 (2015-02-25)
4009
0.82[96]

Joe bets Mel and the rest of the family that they cannot go 48 hours without their cell phones and computers. Things get tense when Joe finds himself in need of using his phone, and he then spots Mel using her phone.

92
10
"Parental Guidance"
Rob Schiller
Michael Curtis & Roger S.H. Schulman
March 4, 2015 (2015-03-04)
4010
0.74[97]

Lennox becomes infatuated with her new professor, Evita Freeman, causing Mel to become jealous of their relationship. Meanwhile, Dani breaks the rules and may have drunk some wine with her girlfriends. An angry and hurt Joe tries to figure out how to handle the situation.

93
11
"Gone Girl"
Rob Schiller
Michael Curtis & Roger S.H. Shulman
March 11, 2015 (2015-03-11)
4011
0.74[98]

Joe insists Dani call Felicia, her mother, to tell her about drinking, but things go awry when Felicia quits her tour to take Dani back. Meanwhile, after her rude behavior confronting Lennox's college professor, Mel is willing to apologize to Lennox and spend time with her. Elsewhere, Felicia gives Joe a second chance and allows him to keep Dani with him, but Dani chooses to go home with her mom. Later, Lennox stands up to her college professor after she says bad things about Mel right front of her.

94
12
"You Say You Want an Ovulation"
Rob Schiller
Nicole Larson
March 18, 2015 (2015-03-18)
4018
0.70[99]

Ryder's girlfriend dumps him for another guy, so Ryder quits AmeriCorps and moves back home, Joe wants Ryder to apply for college, Mel is trying to get pregnant. Ryder announces he is going to join the Navy.

Part 2

95
13
"Call of Duty"
Rob Schiller
Michael Curtis & Roger S.H. Shulman
June 3, 2015 (2015-06-03)
4019
0.59[100]

The result of Mel's pregnancy test is revealed, causing her to secretly begin buying and hiding baby items around the house behind Joe's back. Meanwhile, Ryder is subjected to some intense basic training exercises by Joe in order to convince him not to join the Navy.

96
14
"You Little Devil"
Joey Lawrence
David Kendall
June 10, 2015 (2015-06-10)
4012
0.61[101]

When an old, ex-boyfriend of Mel's visits, the history of her tattoo comes to light, turning Joe off in the process. Meanwhile, Lennox trains an inexperienced actress to appear in a film based on her character, "Cassandra."

97
15
"The Book Club"
Robbie Countryman
Seth Kurland
June 17, 2015 (2015-06-17)
4013
0.73[100]

After Joe utters a few derogatory words about a visiting author's erotic novel, the woman finds herself attracted to him. Elsewhere, while shooting the film adaptation of "Cassandra," Lennox becomes jealous of Zander and McKenna's blossoming relationship.

98
16
"The Early Shift"
Robbie Countryman
Jeremy Roth
June 24, 2015 (2015-06-24)
4014
0.64[102]

Joe takes a new job with demanding shifts and struggles to keep up with his married life. In order to stay awake for a very important meeting for Mel, Joe gets hyped up on energy drinks, causing the rich banker to think that he is on drugs. Meanwhile, McKenna and Zander's relationship reaches a breaking point, when production of "Cassandra" is completed and the star reverts back to her old self.

99
17
"The Parent Trap"
Robbie Countryman
Jennifer Glickman
July 1, 2015 (2015-07-01)
4015
0.71[103]

Mel talks Joe into telling Gloria that it is time for her to write a will. However, when he chickens out, Mel invites her father to try and persuade her, with unexpected results. Meanwhile, Zander and Lennox add a "friends with benefits" clause to their already complicated relationship.

100
18
"Melissa & Joey's Frozen"
Joey Lawrence
Julie Whitesell
July 8, 2015 (2015-07-08)
4017
0.74[104]

Mel and Joe get trapped in ice during an avalanche, and they awake 100 years later.

101
19
"Put a Ring on It"
David Kendall
Julie Brown
July 15, 2015 (2015-07-15)
4016
0.63[105]

Joe's fake gift for Mel turns out to be better than the real one.

102
20
"Game Night"
Melissa Joan Hart
David Valliere
July 22, 2015 (2015-07-22)
4022
0.66[106]

With Ryder home on leave, the family takes a look back at their time together. Meanwhile, game night puts a toll on Mel and Joe's and Lennox and Zander's respective relationships.

103
21
"Be The Bigger Person"
Rob Schiller
Seth Kurland
July 29, 2015 (2015-07-29)
4020
0.84[107]

After vowing to eat healthier, Mel's public image is marred by a Twitter photo of her eating a hamburger. Meanwhile, forced out of his apartment by his roommates for not paying the rent, Zander moves in with Lennox.

104
22
"Double Happiness"
Rob Schiller
Jennifer Glickman
August 5, 2015 (2015-08-05)
4021
0.94[108]

Mel receives some shocking news about her pregnancy, she is having twins. Lennox and Zander's perspective on life changes when they are involved in a car accident on the way home from a friend's wedding. Mel announces her run for Congress, Lennox and Zander announce they are getting married, Ryder receives his orders from the Navy, and Joe's book gets published.

text: Ratings[edit]

text: Season 1[edit]

text:
No.
Title
Original air date
Viewers
(million)
Rating
(Adults 18–49)
Source

Part 1

1
"Pilot"
August 17, 2010 (2010-08-17)
2.15
1.0
[5]

2
"Moving On"
2.18
0.9

3
"Nanny Love"
August 24, 2010 (2010-08-24)
1.92
0.9
[6]

4
"Boy Toys 'R' Us"
August 31, 2010 (2010-08-31)
1.60
0.7
[7]

5
"The Perfect Storm"
September 7, 2010 (2010-09-07)
1.64
0.7
[8]

6
"Spies & Lies"
September 14, 2010 (2010-09-14)
1.40
0.7
[9]

7
"Up Close & Personal"
September 21, 2010 (2010-09-21)
1.32
0.7
[10]

8
"Dancing With the Stars of Toledo"
September 28, 2010 (2010-09-28)
0.96
0.3
[11]

9
"Seoul Man"
October 5, 2010 (2010-10-05)
0.90
0.4
[12]

10
"In Lennox We Trust"
October 12, 2010 (2010-10-12)
1.28
0.5
[13]

11
"A Fright in the Attic"
October 19, 2010 (2010-10-19)
1.52
0.6
[14]

12
"Joe Knows"
October 26, 2010 (2010-10-26)
1.38
0.6
[15]

Part 2

13
"Enemies with Benefits"
June 29, 2011 (2011-06-29)
1.54
0.6
[16]

14
"Don't Train on My Parade"
July 6, 2011 (2011-07-06)
1.08
0.4
[17]

15
"Lost in Translation"
July 13, 2011 (2011-07-13)
1.03
0.4
[18]

16
"Joe Versus the Reunion"
July 20, 2011 (2011-07-20)
0.98
0.4
[19]

17
"Toledo's Next Top Model"
July 27, 2011 (2011-07-27)
0.88
0.4
[20]

18
"The Mel Word"
August 3, 2011 (2011-08-03)
1.02
0.4
[21]

19
"Auction Hero"
1.05
0.4

20
"Waiting for Mr. Right"
August 10, 2011 (2011-08-10)
1.04
0.5
[22]

21
"Young Love"
August 17, 2011 (2011-08-17)
0.98
0.4
[23]

22
"Mel & Joe's Anniversary"
1.14
0.5
[24]

23
"Going the Distance?"
August 24, 2011 (2011-08-24)
1.02
0.5
[25]

24
"All Politics is Local"
1.07
0.5

25
"The Other Longo"
August 31, 2011 (2011-08-31)
0.89
0.4
[26]

26
"Teacher/Teacher"
0.96
0.4

27
"Play Ball"
September 8, 2011 (2011-09-08)
0.94
0.4
[27]

28
"A House Divided"
0.83
0.4

29
"Do As I Say, Not As I Did"
September 14, 2011 (2011-09-14)
1.27
0.7
[28]

30
"The Settlement"
1.39
0.7

text: Season 2[edit]

text:
No.
Title
Original air date
Viewers
(million)
Rating
(Adults 18–49)
Source

1
"I Can Manage"
May 30, 2012 (2012-05-30)
1.21
0.7
[31]

2
"If You Can't Stand the Heat"
1.25
0.7

3
"Good to Go"
June 6, 2012 (2012-06-06)
1.07
0.5
[32]

4
"All Up in My Business"
1.08
0.5

5
"The Knockout"
June 13, 2012 (2012-06-13)
1.11
0.5
[33]

6
"Breaking Up is Hard to Do"
June 20, 2012 (2012-06-20)
1.49
0.7
[34]

7
"Mixed Doubles"
June 27, 2012 (2012-06-27)
1.42
0.7
[35]

8
"The Donor"
July 11, 2012 (2012-07-11)
1.21
0.6
[36]

9
"Eat, Pray, Date"
July 18, 2012 (2012-07-18)
1.01
0.3
[37]

10
"Pretty Big Liars"
July 25, 2012 (2012-07-25)
1.25
0.6
[38]

11
"A Pair of Sneakers"
August 1, 2012 (2012-08-01)
1.23
0.5
[39]

12
"Mother of All Problems"
August 8, 2012 (2012-08-08)
1.09
0.5
[40]

13
"Wherefore Art Thou Lennox"
August 15, 2012 (2012-08-15)
1.28
0.6
[41]

14
"From Russia With Love"
August 22, 2012 (2012-08-22)
1.22
0.5
[42]

15
"Mel Marries Joe"
August 29, 2012 (2012-08-29)
1.50
0.7
[43]

text: Season 3[edit]

text:
No.
Title
Original air date
Viewers
(million)
Rating
(Adults 18–49)
Source

1
"Works for Me"
May 29, 2013 (2013-05-29)
0.97
0.5
[46]

2
"Toxic Parents"
June 5, 2013 (2013-06-05)
0.82
0.3
[47]

3
"Inside Job"
June 12, 2013 (2013-06-12)
1.02
0.5
[48]

4
"Can't Hardly Wait"
0.76
0.3
[49]

5
"Oh Brother"
June 19, 2013 (2013-06-19)
1.05
0.5
[50]

6
"The Truth Hurts"
June 26, 2013 (2013-06-26)
0.98
0.5
[51]

7
"The Unkindest Cut"
July 10, 2013 (2013-07-10)
0.81
0.4
[52]

8
"The Unfriending"
July 17, 2013 (2013-07-17)
0.91
0.5
[53]

9
"Something Happened"
July 24, 2013 (2013-07-24)
0.96
0.4
[54]

10
"Family Feud"
"Good Morning Toledo"
July 31, 2013 (2013-07-31)
1.00
0.4
[55]

11
"Fast Times"
August 7, 2013 (2013-08-07)
0.91
0.5
[56]

12
"Bad Influence"
August 14, 2013 (2013-08-14)
0.74
0.4
[57]

13
"Teach Your Children"
August 21, 2013 (2013-08-21)
0.85
0.5
[58]

14
"What Happens in Jersey... (Part 1)"
August 28, 2013 (2013-08-28)
0.91
0.5
[59]

15
"What Happens in Jersey... (Part 2)"
September 4, 2013 (2013-09-04)
1.13
0.6
[60]

16
"A New Kind of Christmas"
December 11, 2013 (2013-12-11)
1.22
0.6
[61]

17
"A Decent Proposal"
January 15, 2014 (2014-01-15)
1.25
0.6
[62]

18
"Independence Day"
January 22, 2014 (2014-01-22)
1.21
0.5
[63]

19
"The New Deal"
January 29, 2014 (2014-01-29)
1.36
0.7
[64]

20
"Feel the Burn"
February 5, 2014 (2014-02-05)
1.13
0.6
[65]

21
"Plus One"
February 12, 2014 (2014-02-12)
1.07
0.5
[66]

22
"House Broken"
February 26, 2014 (2014-02-26)
0.90
0.5
[67]

23
"Couples Therapy"
March 5, 2014 (2014-03-05)
0.99
0.5
[68]

24
"To Tell The Truth"
March 12, 2014 (2014-03-12)
0.86
0.4
[69]

25
"My Roof, My Rules"
March 19, 2014 (2014-03-19)
0.98
0.4
[70]

26
"Chaperones"
March 26, 2014 (2014-03-26)
1.01
0.5
[71]

27
"I'll Cut You"
April 2, 2014 (2014-04-02)
0.91
0.4
[72]

28
"Catch & Release"
April 9, 2014 (2014-04-09)
0.95
0.4
[73]

29
"Born To Run"
April 16, 2014 (2014-04-16)
0.99
0.5
[74]

30
"More Than Roommates"
April 23, 2014 (2014-04-23)
0.87
0.4
[75]

31
"Accidents Will Happen"
April 30, 2014 (2014-04-30)
0.89
0.4
[76]

32
"Right Time, Right Place"
May 7, 2014 (2014-05-07)
0.82
0.3
[77]

33
"Don't Look Back in Anger"
May 14, 2014 (2014-05-14)
0.89
0.4
[78]

34
"Uninvited"
May 28, 2014 (2014-05-28)
1.02
0.5
[79]

35
"You're the One That I Want"
June 4, 2014 (2014-06-04)
0.97
0.5
[80]

36
"Maybe I'm Amazed"
June 11, 2014 (2014-06-11)
0.96
0.4
[82]

37
"At Last"
June 18, 2014 (2014-06-18)
1.29
0.6
[83]

text: Season 4[edit]

text:
No.
Title
Original air date
Viewers
(million)
Rating
(Adults 18–49)
Source

Part 1

1
"Witch Came First"
October 22, 2014 (2014-10-22)
1.19
0.6
[88]

2
"A Melanie & Josiah Christmas"
December 10, 2014 (2014-12-10)
1.00
0.5
[89]

3
"The Honeymooners"
January 14, 2015 (2015-01-14)
0.95
0.5
[90]

4
"The Day After"
January 21, 2015 (2015-01-21)
0.78
0.4
[91]

5
"Let's Get It Started"
January 28, 2015 (2015-01-28)
0.98
0.5
[92]

6
"Failure to Communicate"
February 4, 2015 (2015-02-04)
0.74
0.4
[93]

7
"Thanks But No Thanks"
February 11, 2015 (2015-02-11)
0.61
0.3
[94]

8
"Face The Music"
February 18, 2015 (2015-02-18)
0.68
0.4
[95]

9
"Being There"
February 25, 2015 (2015-02-25)
0.82
0.4
[96]

10
"Parental Guidance"
March 4, 2015 (2015-03-04)
0.74
0.4
[97]

11
"Gone Girl"
March 11, 2015 (2015-03-11)
0.74
0.4
[98]

12
"You Say You Want an Ovulation"
March 18, 2015 (2015-03-18)
0.70
0.3
[99]

Part 2

13
"Call Of Duty"
June 3, 2015 (2015-06-03)
0.59
0.26
[100]

14
"You Little Devil"
June 10, 2015 (2015-06-10)
0.61
0.30
[100]

15
"The Book Club"
June 17, 2015 (2015-06-17)
0.73
0.37
[100]

16
"The Early Shift"
June 24, 2015 (2015-06-24)
0.65
0.32
[100]

17
"The Parent Trap"
July 1, 2015 (2015-07-01)
0.71
0.33
[100]

18
"Melissa & Joey's Frozen"
July 8, 2015 (2015-07-08)
0.74
0.30
[100]

19
"Put A Ring On It"
July 15, 2015 (2015-07-15)
0.63
0.30
[100]

20
"Game Night"
July 22, 2015 (2015-07-22)
0.66
0.27
[100]

21
"Be The Bigger Person"
July 29, 2015 (2015-07-29)
0.84
0.37
[100]

22
"Double Happiness"
August 5, 2015 (2015-08-05)
0.94
0.41
[100]


document_title: Retirement plans in the United States

question_text: who were keogh plans designed to provide pension benefits for

root

text: Retirement plans in the United States

text: Types of retirement plans[edit]

text: Retirement plans are classified as either defined benefit plans or defined contribution plans, depending on how benefits are determined.

tag: p

text: In a defined benefit (or pension) plan, benefits are calculated using a fixed formula that typically factors in final pay and service with an employer, and payments are made from a trust fund specifically dedicated to the plan. Separate accounts for each participant do not exist.

text: By contrast, in a defined contribution plan, each participant has an account, and the benefit for the participant is dependent upon both the amount of money contributed into the account and the performance of the investments purchased with the funds contributed to the account.

text: Some types of retirement plans, such as cash balance plans, combine features of both defined benefit and defined contribution schemes.

text: Defined contribution plans[edit]

text: According to Internal Revenue Code Section 414, a defined contribution plan is an employer-sponsored plan with an individual account for each participant. The accrued benefit from such a plan is solely attributable to contributions made into an individual account and investment gains on those funds, less any losses and expense charges. The contributions are invested (e.g., in the stock market), and the returns on the investment are credited to or deducted from the individual's account. Upon retirement, the participant's account is used to provide retirement benefits, often through the purchase of an annuity. Defined contribution plans have become more widespread over recent years and are now the dominant form of plan in the private sector. The number of defined benefit plans in the U.S. has been steadily declining, as more employers see pension funding as a financial risk they can avoid by freezing the plan and instead offering a defined contribution plan.

text: Examples of defined contribution plans include Individual Retirement Account (IRA), 401(k), and profit sharing plans. In such plans, the participant is responsible for selecting the types of investments toward which the funds in the retirement plan are allocated. This may range from choosing one of a small number of pre-determined mutual funds to selecting individual stocks or other securities. Most self-directed retirement plans are characterized by certain tax advantages. The funds in such plans may not be withdrawn without penalty until the investor reaches retirement age, which is typically the year in which taxpayer reaches 59.5 years of age.

text: Money contributed can be from employee salary deferrals, employer contributions, or employer matching contributions. Defined contribution plans are subject to Internal Revenue Code Section 415 limits on how much can be contributed. As of 2015, the total deferral amount including the employee and employer contribution is the lesser of $53,000 or 100% of compensation. The employee-only amount is $18,000 for 2015, but a plan can permit participants who are age 50 or older to make "catch-up" contributions of up to an additional $6,000.

text: Defined benefit plans[edit]

text: Commonly referred to as a pension in the US, a defined benefit plan pays benefits from a trust fund using a specific formula set forth by the plan sponsor. In other words, the plan defines a benefit that will be paid upon retirement. The statutory definition of defined benefit encompasses all pension plans that are not defined contribution and therefore do not have individual accounts.

text: While this catch-all definition has been interpreted by the courts to capture some hybrid pension plans like cash balance (CB) plans and pension equity plans (PEP), most pension plans offered by large businesses or government agencies are final average pay (FAP) plans, under which the monthly benefit is equal to the number of years worked multiplied by the member's salary at retirement multiplied by a factor known as the accrual rate. At a minimum, benefits are payable in normal form as a Single Life Annuity (SLA) for single participants or as a Qualified Joint and Survivor Annuity (QJSA) for married participants. Both normal forms are paid at Normal Retirement Age (usually 65) and may be actuarially adjusted for early or late commencement. Other optional forms of payment, such as lump sum distributions, may be available but are not required.

text: The cash balance plan typically offers a lump sum at and often before normal retirement age. However, as is the case with all defined benefit plans, a cash balance plan must also provide the option of receiving the benefit as a life annuity. The amount of the annuity benefit must be definitely determinable as per IRS regulation 1.412-1.

text: Defined benefit plans may be either funded or unfunded. In a funded plan, contributions from the employer and participants are invested into a trust fund dedicated solely to paying benefits to retirees under a given plan. The future returns on the investments and the future benefits to be paid are not known in advance, so there is no guarantee that a given level of contributions will meet future obligations. Therefore, fund assets and liabilities are regularly reviewed by an actuary in a process known as valuation. A defined benefit plan is required to maintain adequate funding if it is to remain qualified.

text: In an unfunded plan, no funds are set aside for the specific purpose of paying benefits. The benefits to be paid are met immediately by contributions to the plan or by general assets. Most government-run retirement plans, including Social Security, are unfunded, with benefits being paid directly out of current taxes and Social Security contributions. Most nonqualified plans are also unfunded.

text: Hybrid and cash balance plans[edit]

text: Hybrid plan designs combine the features of defined benefit and defined contribution plan designs. In general, they are treated as defined benefit plans for tax, accounting, and regulatory purposes. As with defined benefit plans, investment risk is largely borne by the plan sponsor. As with defined contribution designs, plan benefits are expressed in the terms of a notional account balance, and are usually paid as cash balances upon termination of employment. These features make them more portable than traditional defined benefit plans and perhaps more attractive to a highly mobile workforce. A typical hybrid design is the Cash Balance Plan, where the employee's notional account balance grows by some defined rate of interest and annual employer contribution.

text: In the United States, conversions from traditional plan to hybrid plan designs have been controversial.[1] Upon conversion, plan sponsors are required to retrospectively calculate employee account balances, and if the employee's actual vested benefit under the old design is more than the account balance, the employee enters a period of wear away. During this period, the employee would be eligible to receive the already accrued benefit under the old formula, but all future benefits are accrued under the new plan design. Eventually, the accrued benefit under the new design exceeds the grandfathered amount under the old design. To the participant, however, it appears as if there is a period where no new benefits are accrued. Hybrid designs also typically eliminate the more generous early retirement provisions of traditional pensions.

text: Because younger workers have more years in which to accrue interest and pay credits than those approaching retirement age, critics of cash balance plans have called the new designs discriminatory. On the other hand, the new designs may better meet the needs of a modern workforce and actually encourage older workers to remain at work, since benefit accruals continue at a constant pace as long as an employee remains on the job. As of 2008, the courts have generally rejected the notion that cash balance plans discriminate based on age,[citation needed] while the Pension Protection Act of 2006 offers relief for most hybrid plans on a prospective basis.

text: Although a cash balance plan is technically a defined benefit plan designed to allow workers to evaluate the economic worth their pension benefit in the manner of a defined contribution plan (i.e., as an account balance), the target benefit plan is a defined contribution plan designed to express its projected impact in terms of lifetime income as a percent of final salary at retirement (i.e., as an annuity amount). For example, a target benefit plan may mimic a typical defined benefit plan offering 1.5% of salary per year of service times the final 3-year average salary. Actuarial assumptions like 5% interest, 3% salary increases and the UP84 Life Table for mortality are used to calculate a level contribution rate that would create the needed lump sum at retirement age. The problem with such plans is that the flat rate could be low for young entrants and high for old entrants. While this may appear unfair, the skewing of benefits to the old worker is a feature of most traditional defined benefit plans, and any attempt to match it would reveal this backloading feature.

text: Requirement of permanence[edit]

text: To guard against tax abuse in the United States, the Internal Revenue Service (IRS) has promulgated rules that require that pension plans be permanent as opposed to a temporary arrangement used to capture tax benefits. Regulation 1.401-1(b)(2) states that "[t]hus, although the employer may reserve the right to change or terminate the plan, and to discontinue contributions thereunder, the abandonment of the plan for any reason other than business necessity within a few years after it has taken effect will be evidence that the plan from its inception was not a bona fide program for the exclusive benefit of employees in general. Especially will this be true if, for example, a pension plan is abandoned soon after pensions have been fully funded for persons in favor of whom discrimination is prohibited..." The IRS would have grounds to disqualify the plan retroactively, even if the plan sponsor initially got a favorable determination letter.

text: Qualified retirement plans[edit]

text: Qualified plans receive favorable tax treatment and are regulated by ERISA. The technical definition of qualified does not agree with the commonly used distinction. For example, 403(b) plans are not considered qualified plans, but are treated and taxed almost identically.

text: The term qualified has special meaning regarding defined benefit plans. The IRS defines strict requirements a plan must meet in order to receive favorable tax treatment, including:

text:
A plan must offer life annuities in the form of a Single Life Annuity (SLA) and a Qualified Joint & Survivor Annuity (QJSA).
A plan must maintain sufficient funding levels.
A plan must be administered according to the plan document.
Benefits are required to commence at retirement age (usually age 65 if no longer working, or age 70 1/2 if still employed).
Once earned, benefits may not be forfeited.
A plan may not discriminate in favor of highly compensated employees.
A plan must be insured by the PBGC.

tag: ul

text: Failure to meet IRS requirements can lead to plan disqualification, which carries with it enormous tax consequences.

text: SIMPLE IRAs[edit]

text: A SIMPLE IRA is a type of Individual Retirement Account (IRA) that is provided by an employer. It is similar to a 401(k) but offers simpler and less costly administration rules. Like a 401(k) plan, the SIMPLE IRA is funded by a pre-tax salary reduction. However, contribution limits for SIMPLE plans are lower than for most other types of employer-provided retirement plans.

text: SEP IRAs[edit]

text: A Simplified Employee Pension Individual Retirement Account, or SEP IRA, is a variation of the Individual Retirement Account. SEP IRAs are adopted by business owners to provide retirement benefits for the business owners and their employees. There are no significant administration costs for self-employed person with no employees. If the self-employed person does have employees, all employees must receive the same benefits under a SEP plan. Because SEP accounts are treated as IRAs, funds can be invested the same way as is the case for any other IRA.

text: Keogh or HR10 plans[edit]

text: Keogh plans are full-fledged pension plans for the self-employed. Named for U.S. Representative Eugene James Keogh of New York, they are sometimes called HR10 plans.

text: Nonqualified plans[edit]

text: Plans that do not meet the guidelines required to receive favorable tax treatment are considered nonqualified and are exempt from the restrictions placed on qualified plans. They are typically used to provide additional benefits to key or highly paid employees, such as executives and officers. Examples include SERP (Supplemental Executive Retirement Plans) and 457(f) plans.

text: Contrasting types of retirement plans[edit]

text: Advocates of Defined contribution plan point out that each employee has the ability to tailor the investment portfolio to his or her individual needs and financial situation, including the choice of how much to contribute, if anything at all. However, others state that these apparent advantages could also hinder some workers who might not possess the financial savvy to choose the correct investment vehicles or have the discipline to voluntarily contribute money to retirement accounts.

text: Portability and valuation[edit]

text: Defined contribution plans have actual balances of which workers can know the value with certainty by simply checking the record of the balance. There is no legal requirement that the employer allow the former worker take his money out to roll over into an IRA, though it is relatively uncommon in the U.S. not to allow this (and many companies such as Fidelity run numerous TV ads encouraging individuals to transfer their old plans into current ones).

text: Because the lump sum actuarial present value of a former worker's vested accrued benefit is uncertain, the IRS, under section 417(e) of the Internal Revenue Code, specifies the interest and mortality figures that must be used. This has caused some employers as in the Berger versus Xerox case[citation needed] in the 7th Circuit (Richard A. Posner was the judge who wrote the opinion) with cash balance plans to have a higher liability for employers for a lump sum than was in the employee's "notional" or "hypothetical" account balance.

text: When the interest credit rate exceeds the mandated section 417(e) discounting rate, the legally mandated lump sum value payable to the employee [if the plan sponsor allows for pre-retirement lump sums] would exceed the notional balance in the employee's cash balance account. This has been colourfully dubbed the "Whipsaw" in actuarial parlance. The Pension Protection Act signed into law on August 17, 2006 contained added provisions for these types of plans allowing the distribution of the cash balance account as a lump sum.

text: Portability: practical difference, not a legal difference[edit]

text: A practical difference is that a defined contribution plan's assets generally remain with the employee (generally, amounts contributed by the employee and earnings on them remain with the employee, but employer contributions and earnings on them do not vest with the employee until a specified period has elapsed), even if he or she transfers to a new job or decides to retire early. By contrast, in many countries defined benefit pension benefits are typically lost if the worker fails to serve the requisite number of years with the same company. Self-directed accounts from one employer may usually be 'rolled-over' to another employer's account or converted from one type of account to another in these cases.

text: Because defined contribution plans have actual balances, employers can simply write a check because the amount of their liability at termination of employment which may be decades before actual normal (65) retirement date of the plan is known with certainty. There is no legal requirement that the employer allow the former worker take his money out to roll over into an IRA, though it is relatively uncommon in the US not to allow this.

text: Just as there is no legal requirement to give portability to a Defined contribution plan, there is no mandated ban on portability for defined benefit plans. However, because the lump sum actuarial present value of a former worker's vested accrued benefit is uncertain, the mandate under in section 417(e) of the Internal Revenue Code specifies the interest and mortality figures that must be used. This uncertainty has limited the practical portality of defined benefit plans.

text: Investment risk borne by employee or employer[edit]

text: It is commonly said[citation needed] that the employee bears investment risk for defined contribution plans, while the employer bears that risk in defined benefit plans. This is true for practically all cases, but pension law in the United States does not require that employees bear investment risk. The law only provides a section 404(c) exemption under ERISA from fiduciary liability if the employer provides the mandated investment choices and gives employees sufficient control to customize his pension investment portfolio appropriate to his risk tolerance.

text: PBGC insurance: a legal difference[edit]

text: ERISA does not provide insurance from the Pension Benefit Guaranty Corporation (PBGC) for defined contribution plans, but cash balance plans do get such insurance because they, like all ERISA-defined benefit plans, are covered by the PBGC.

text: Plans may also be either employer-provided or individual plans. Most types of retirement plans are employer-provided, though Individual Retirement Accounts (IRAs) are very common.

text: Tax advantages[edit]

text: Most retirement plans (the exception being most non qualified plans) offer significant tax advantages. Most commonly the money contributed to the account is not taxed as income to the employee at the time of the contribution. In the case of employer provided plans, however, the employer is able to receive a tax deduction for the amount contributed as if it were regular employee compensation. This is known as pre-tax contributions, and the amounts allowed to be contributed vary significantly among various plan types. The other significant advantage is that the assets in the plan are allowed to grow through investing without the taxpayer being taxed on the annual growth year by year. Once the money is withdrawn it is taxed fully as income for the year of the withdrawal. There are many restrictions on contributions, especially with 401(k) and defined benefit plans. The restrictions are designed to make sure that highly compensated employees do not gain too much tax advantage at the expense of lesser paid employees.

text: Currently two types of plan, the Roth IRA and the Roth 401(k), offer tax advantages that are essentially reversed from most retirement plans. Contributions to Roth IRAs and Roth 401(k)s must be made with money that has been taxed as income. After meeting the various restrictions, withdrawals from the account are received by the taxpayer tax-free.

text: EGTRRA and later changes[edit]

text: The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) brought significant changes to retirement plans, generally easing restrictions on the ability of the taxpayer to roll money from one type of account to the other, and increasing contributions limits. Most of the changes were designed to phase in over a period of 4 to 10 years.

text: History of pensions in the United States[edit]

text:
1717: The Presbyterian Church creates a Fund for Pious Uses to provide for retired ministers.[2]
1889: The American Express Company creates the first pension plan in the United States.[3]
1884: Baltimore and Ohio Railroad establishes the first pension plan by a major employer, allowing workers at age 65 who had worked for the railroad for at least 10 years to retire and receive benefits ranging from 20 to 35% of wages.[4]
The Revenue Act of 1913, passed following the passage of the 16th amendment to the constitution which permitted income taxation, recognized the tax exempt nature of pension trusts. At the time, several large pension trusts were already in existence- including the pension trust for ministers of the Anglican Church in the United States.
1924: The Presbyterian Church, USA, creates its current pension program[2]
1940s: General Motors chairman Charles Erwin Wilson designed GM's first modern pension fund. He said that it should invest in all stocks, not just GM.
1963: Studebaker terminated its underfunded pension plan, leaving employees with no legal recourse for their pension promises.
1974: ERISA – imposed reporting and disclosure obligations and minimum standards for participation, vesting, accrual and funding on U.S. plan sponsors, established fiduciary standards applicable to plan administrators and asset managers, established the Pension Benefit Guaranty Corporation (PBGC) to ensure benefits for participants in terminated defined benefit plans, updated the Internal Revenue Code rules for tax qualification, and authorized Employee Stock Ownership Plans ("ESOPs") and Individual Retirement Accounts ("IRAs"). Championed by Senators Jacob K. Javits, Harrison A. Williams, Russell Long, and Gaylord Nelson, and by Representatives John Dent and John Erlenborn.
1985: The First Cash Balance Plan - Kwasha Lipton creates it by amending the plan document of Bank of America pension plan. The linguistic move was to avoid mentioning actual individual accounts but using the words hypothetical account or notional account.
1991: A Magazine article claims that pension- and retirement funds own 40% of American common stock and represent $2.5 trillion in assets.
Growth and Decline of Defined Benefit Pension Plans in the United States. In 1980 there were approximately 250,000 qualified defined benefit pension plans covered by the Pension Benefit Guaranty Corporation. By 2005, there are less than 80,000 qualified plans.
Fewer and Fewer: Defined benefit plans continue to dwindle, becoming exception rather than rule. As of 2011, only 10% of private employers offered pension plans, accounting for 18% of the private workforce.[5]