For years, financial institutions have had to report when a transaction looks suspicious - but now that responsibility is extended not only to lawyers and accountants, but also to estate agents, casinos and other places dealing in high-value assets and deals.

BBC: Analysis

Book value falls short for high-tech firms, whose assets tend to be intangibles like research and development.

FORBES: Magazine Article

To make matters worse, plans are increasing their high risk bets by loading up on hard-to-value assets, such as private equity and hedge funds, in a desperate attempt to close their funding gaps.

FORBES: Pension Red Alert: 70% Of Pensions Are Never Audited

These have come to assume a growing proportion of many companies' value, particularly in the high-tech sector where the most valuable assets walk in and out of the front door every day.

ECONOMIST: The ultimate measure by which a company is judged

If you're paying between 1% and 2% of your assets' value, you may want to investigate why expenses are that high, especially if you're in a larger 401(k) plan.

WSJ: Is Your 401(k) a Good Deal?

"There is value in the market for very well-located retail assets in secondary markets, where there are high barriers to entry and good demographic fundamentals, " he says.

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