Enforcement Manual

The Employee Benefits Security Administration (EBSA) has published this manual solely for the internal administrative use of its employees. This manual shall not restrict or limit in any way EBSA’s discretion in carrying out the responsibilities imposed on the Secretary of Labor by the Employee Retirement Income Security Act (ERISA).

Nothing in this manual is intended to interpret any law or regulation or to serve as guidance for persons outside the Department of Labor (DOL). This manual does not confer on any person, including one who is the subject of an investigation or enforcement action, the right to rely on any policy or procedure stated herein, and does not otherwise create any substantive or procedural rights.

Preface

  • Description of EBSA

    EBSA is an agency within the DOL that administers and enforces Title I of ERISA, which establishes fiduciary and other standards for employee benefit plans sponsored by private-sector employers.

  • Enforcement Manual Maintenance

    Since at least 1996, EBSA has had an Enforcement Manual Committee (Committee). Changes to the Enforcement Manual are made electronically.

Authority and Coordination

  • Investigative Authority

    ERISA Sections 504 and 506, as amended by the Comprehensive Crime Control Act of 1984 (CCCA), give the Secretary investigative authority.

  • Relationship with IRS

    Provides guidance on implementing agreements between the Department and the IRS for coordinating investigations of employee benefit plans.

  • Relationship with OIG

    Improves the effectiveness of the Department of Labor’s (DOL) enforcement activities.

  • Voluntary Fiduciary Correction Program

    A voluntary enforcement program that allows plan officials to identify and fully correct certain transactions such as prohibited purchases, sales, and exchanges; improper loans; delinquent participant contributions; and improper plan expenses.

Administrative Procedures

  • Release of Information

    The Department of Labor's (DOL) Office of Public Affairs (OPA) writes all news releases.

  • Complaints

    A complaint refers to claims that a violation of the law has occurred or is about to occur.

  • Conducting and Documenting Interviews

    This section outlines EBSA’s guidelines for conducting and documenting interviews, and includes information to help develop interviewing skills.

  • Collection and Preservation of Evidence

    EBSA investigations require the collection and preservation of evidence including plan records, company and union records, bank records, reports of interview (RIs), signed statements, and related work papers.

  • Subpoenas

    ERISA Section 504(c) generally states for purposes of any investigation the provisions of certain sections of the Federal Trade Commission Act (15 U.S.C. 49, 50) are applicable to the jurisdiction, powers, and duties of the Secretary.

  • Civil Penalties

    ERISA Section 502(i) authorizes the Secretary to assess a civil penalty against a party in interest who engages in a prohibited transaction with respect to either an employee welfare benefit plan or a non-qualified pension plan.

Enforcement Programs

  • Participants’ Rights

    ERISA Section 510 provides for the Secretary, or a participant or beneficiary to bring civil proceedings under the provisions of ERISA Section 502.

  • Prohibited Persons

    There are two types of Prohibited Persons investigations: proactive and responses.

  • Health Plan Investigations

    The purpose of this section is to provide guidance on health investigations, which includes plan-level health investigations and health plan service provider investigations.

  • Criminal Investigations Program

    ERISA Sections 504 and 506(b), as amended by the Comprehensive Crime Control Act of 1984 (CCCA) give the Secretary investigative authority pursuant to Title I of ERISA.

  • Cross-Regional / Auxiliary Investigations

    Encourages collaboration between ROs and National Office and provide guidance on conducting cross-regional investigations of employee benefit plans and service providers.

Forms