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Content Last Revised: 4/21/2006 |
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Code of Federal Regulations Pertaining to U.S. Department of Labor |
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Labor |
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Pension and Welfare Benefits Administration, Department of Labor |
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Part 2550 |
Rules and Regulations for Fiduciary Responsibility |
Sec.
Name
Definition of "plan assets"-- insurance company general accounts.
Establishment of trust.
Exemptions from trust requirement.
Investment duties.
Safe harbor for automatic rollovers to individual retirement plans.
Safe harbor for distributions from terminated individual account plans.
Maintenance of the indicia of ownership of plan assets outside the jurisdiction of the district courts of the United States.
ERISA section 404(c) plans.
General rule for the acquisition and holding of employer securities and employer real property.
Limitation with respect to the acquisition of qualifying employer securities and qualifying employer real property.
Definition of the term ``qualifying employer security''.
Definition of the term ``employee stock ownership plan''.
General statutory exemption for loans to plan participants and beneficiaries who are parties in interest with respect to the plan.
General statutory exemption for services or office space.
Loans to Employee Stock Ownership Plans.
Statutory exemption for investments in deposits of banks or similar financial institutions.
Statutory exemption for ancillary services by a bank or similar financial institution.
Compensation for services.
Statutory exemption for acquisition or sale of qualifying employer securities and for acquisition, sale, or lease of qualifying employer real property.
Temporary bonding requirements.
Authority: 29 U.S.C. 1135; and Secretary of Labor's Order No. 1- 2003, 68 FR 5374 (Feb. 3, 2003). Sec. 2550.401b-1 also issued under sec. 102, Reorganization Plan No. 4 of 1978, 43 FR 47713 (Oct. 17, 1978), 3 CFR, 1978 Comp. 332, effective Dec. 31, 1978, 44 FR 1065 (Jan. 3, 1978), 3 CFR, 1978 Comp. 332. Sec. 2550.401c-1 also issued under 29 U.S.C. 1101. Sec. 2550.404c-1 also issued under 29 U.S.C. 1104. Sec. 2550.407c-3 also issued under 29 U.S.C. 1107. Sec. 2550.404a-2 also issued under 26 U.S.C. 401 note (sec. 657, Pub. L. 107-16, 115 Stat. 38). Sec. 2550.408b-1 also issued under 29 U.S.C. 1108(b) (1) and sec. 102, Reorganization Plan No. 4 of 1978, 3 CFR, 1978 Comp. p. 332, effective Dec. 31, 1978, 44 FR 1065 (Jan. 3, 1978), and 3 CFR, 1978 Comp. 332. Sec. 2550.412-1 also issued under 29 U.S.C. 1112.
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