Skip to main content
U.S. flag

An official website of the United States government.

Here’s how you know

Dot gov

The .gov means it’s official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site.

Https

The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

United States Department of Labor
U.S. Department of Labor
Employee Benefits Security Administration
ESPAÑOL 1-866-444-3272

submenu

  • TOPICS

    Back

      • Health Benefits
        • Surprise Billing and Price Transparency
        • COBRA Health Continuation Coverage
        • Claiming Health Benefits
        • Affordable Care Act
        • Dependent Coverage
        • Mental Health and Substance Use Disorder Benefits
        • Health Benefits Compliance Assistance
        • Children's Health Insurance Program Reauthorization Act (CHIPRA)
      • Retirement Benefits
        • Special Financial Assistance - Multiemployer Plans
        • Cybersecurity
        • Missing Participants
        • Saving Matters
        • Claiming Retirement Benefits
        • Funding Status Notices
        • Lifetime Income
        • Social Security Notices
      • Reporting and Filing
        • Forms
        • Form 5500
        • Delinquent Filer Voluntary Compliance Program (DFVCP)
        • Audit Quality
        • Form M-1
        • Form PR
      • Compliance Assistance

        • Educational Seminars and Webinars
        • Compliance Assistance Guides
  • WORKERS

    Back

      • Workers
        • Educational Seminars and Webinars
        • First Job
        • Changing Jobs and Job Loss
        • Marriage and Domestic Partnerships
        • Childbirth & Adoption
        • Loss of Dependent Coverage
        • Separation and Divorce
        • Death of a Family Member
        • Preparing for Retirement
        • Disaster Relief
        • Additional Protections
  • EMPLOYERS AND ADVISERS

    Back

      • Employers and Advisers
        • Plan Administration and Compliance
        • Small Business
        • Guidance
        • Compliance Assistance
  • RESEARCHERS

    Back

      • Researchers
        • Data
        • Statistics
        • Research Papers
        • Other Collaboration
  • RESOURCES

    Back

      • Resources
        • Advisory Opinions
        • Amicus Briefs
        • Blogs
        • Fact Sheets
        • FAQs
        • Information Letters
        • News Releases
        • Publications
        • Reports
        • Videos
  • LAWS AND REGULATIONS

    Back

      • Laws and Regulations
        • Key Laws
        • Federal Register Notices
        • Technical Appendices
        • Code of Federal Regulations
        • Regulations Open for Comment
        • Public Comments
        • Regulatory Agenda
        • Peer Review
        • Exemptions
        • Guidance
  • ABOUT

    Back

      • About
        • About Us
        • Organizational Chart
        • Programs and Initiatives
        • Enforcement
        • ERISA Advisory Council
        • State All Payer Claims Databases Advisory Committee (SAPCDAC)
  • CONTACT US

    Back

      • Contact Us
        • Ask EBSA
        • Find a Regional Office
        • Freedom of Information Act
Breadcrumb
  • EBSA
  • About EBSA
  • Our Activities
  • Enforcement

Enforcement Manual

Full Version

  • Statement of Purpose | Printer Friendly Version • Last Updated: December 30, 2019
  • Enforcement Manual Maintenance | Printer Friendly Version • Last Updated: December 30, 2019
  • Description of EBSA | Printer Friendly Version • Last Updated: December 30, 2019
  • Acronyms and Abbreviations | Printer Friendly Version • Last Updated: December 30, 2019

Authority and Coordination

  • Investigative Authority | Printer Friendly Version • Last Updated: March 18, 2022
  • Relationship with IRS | Printer Friendly Version • Last Updated: December 30, 2019
  • Relationship with OIG | Printer Friendly Version • Last Updated: December 30, 2019
  • Relationship with Federal Financial Agencies and other Regulatory Agencies | Printer Friendly Version • Last Updated: December 30, 2019
  • Voluntary Fiduciary Correction Program | Printer Friendly Version • Last Updated: March 18, 2022

Administrative Procedures

  • Release of Information | Printer Friendly Version • Last Updated: March 18, 2022
  • Files, Case Assignment and Control | Printer Friendly Version • Last Updated: March 18, 2022
  • Complaints | Printer Friendly Version • Last Updated: December 30, 2019
  • Conducting and Documenting Interviews | Printer Friendly Version • Last Updated: March 18, 2022
  • Collection and Preservation of Evidence | Printer Friendly Version • Last Updated: March 18, 2022
  • Subpoenas | Printer Friendly Version • Last Updated: March 18, 2022
  • Voluntary Compliance Guidelines | Printer Friendly Version • Last Updated: December 30, 2019
  • Civil Penalties | Printer Friendly Version • Last Updated: December 30, 2019

Enforcement Programs

  • Participants' Rights | Printer Friendly Version • Last Updated: December 30, 2019
  • Prohibited Persons | Printer Friendly Version • Last Updated: December 30, 2019
  • Fiduciary Investigations Program | Printer Friendly Version • Last Updated: December 30, 2019
  • Health Plan Investigations | Printer Friendly Version • Last Updated: December 30, 2019
  • Criminal Investigations Program | Printer Friendly Version • Last Updated: December 30, 2019
  • Case Development and Limited Review Investigations | Printer Friendly Version • Last Updated: December 30, 2019
  • Cross-Regional/Auxiliary Investigations | Printer Friendly Version • Last Updated: December 30, 2019
  • 200 Subpoena
  • 200CR Subpoena Under Criminal Cases
  • 202 Report of Interview
  • 202a Report of Interview, Non-custodial
  • 202b Report of Interview, Custodial
  • 202c Report of Records Exam
  • Form 203a ROI Fiduciary Case - Plans
  • Form 203b ROI Fiduciary Case - Financial Institutions
  • Form 203c ROI Fiduciary Case - Service Providers
  • Form 203d ROI P77 - Plans Except Health
  • Form 203e ROI P77 - Financial Institutions
  • Form 203f ROI P77 - Service Providers
  • Form 203g ROI P77 - Health Plans
  • Form 203h ROI P50 - Health Plans
  • 207 Subpoena Request Form
  • 219 History and Custody of Documents
  • 220a Document Receipt
  • 220b Return of Documents

The Employee Benefits Security Administration published this manual solely for the use of its employees. It is not meant to limit EBSA’s discretion regarding its responsibilities set by ERISA.

This manual is not intended to:

  • be an interpretation of law or regulation,
  • address agency policy on issues or potential violations,
  • serve as guidance for persons outside the Department of Labor,
  • give any person, including the subject of an EBSA investigation or enforcement action, a right to rely on any policy or procedure contained in the manual, or
  • create any other substantive or procedural rights.

Background

Since at least 1996, EBSA has had an Enforcement Manual Committee (Committee). The Director of Enforcement is responsible for appointing and overseeing the Committee. The Committee is comprised of national and regional office members (including, but not limited to: Regional Directors, Deputy Regional Directors, Associate Regional Directors, Supervisory Investigators, Investigator and Office of Enforcement staff). The Committee’s co-chairs will be a Senior Enforcement Advisor, Enforcement and a Deputy Regional Director. EBSA staff can suggest changes to the Enforcement Manual through an e-mail address posted on the EBSA Intranet.

Process

The Enforcement Manual review process is as follows:

  • The Committee reviews and drafts proposed changes to the Enforcement Manual that impact the investigative process, as needed, but not less than every two years.
  • The Committee makes recommendations for any changes or updates to the Enforcement Manual to the Director of Enforcement.
  • Director of Enforcement reviews proposed changes with the Regional Directors (RDs) and the Deputy Assistant Secretary for National Office Operations and the Deputy Assistant Secretary for Regional Offices, as appropriate.
  • Office of the Solicitor (SOL)/Plan Benefits Security Division (PBSD) review and clear proposed changes.
  • The Director of Enforcement, the Deputy Assistant Secretary for National Office Operations and the Deputy Assistant Secretary for Regional Offices review final changes, as appropriate.

Implementation

Changes to the Enforcement Manual are made electronically. A table describing the changes and dates of changes will be included as an Appendix to the Enforcement Manual. The electronic version annotates by section the date of changes. A memorandum to the field summarizes the changes, as needed, but no less than every two years.

Record Maintenance

The Committee will maintain the following records:

  • Suggestions for changes.
  • A redline of all revisions.
  • A chart of all revisions, reason for the change and date.
  • Copies of all memorandum memorializing the changes.
  • HTML and PDF versions.

The Employee Benefits Security Administration is an agency within the Department of Labor that administers and enforces the provisions of Title I of the Employee Retirement Income Security Act (ERISA). ERISA established fiduciary and other standards for employee benefit plans sponsored by private-sector employers. The Assistant Secretary, appointed by the President, directs EBSA and reports directly to the Secretary of Labor.

Headquarters and Staffing

EBSA headquarters is located in Washington, D.C. Its enforcement activities are performed mostly in field offices located in 13 cities throughout the United States. Over 400 investigators/auditors work in field offices, all of whom are highly skilled professionals. Many are lawyers or Certified Public Accountants, and others have advanced degrees in business and finance. The Office of Enforcement is responsible for operational review and oversight, and enforcement policy.

Responsibility

EBSA shares responsibility with the Internal Revenue Service and the Pension Benefit Guaranty Corporation for the administration and enforcement of ERISA. Under ERISA, the Secretary of Labor is responsible for protecting the rights and financial security of approximately 143 million employee benefit plan participants and beneficiaries and for assuring the integrity and effective management of the private pension and welfare benefit system. EBSA has enforcement authority over employee benefit plans covering workers in a variety of industries, including communications, retail, shipping, and financial services.

Employee benefit plans invest in a variety of investment vehicles, including stocks, bonds and real estate. Individuals and companies who provide services to employee benefit plans, such as investment advisors, trust departments, insurance companies, consultants, and others, are also governed by ERISA.

EBSA carries out its responsibilities by conducting a wide range of activities, including civil and criminal investigations, to determine whether there are violations of ERISA and the sections of Title 18, as they relate to employee benefit plans.

  • ACA – Affordable Care Act
  • APP – Abandoned Plan Program
  • COBRA – Consolidated Omnibus Budget Reconciliation Act
  • Department - Department of Labor
  • DOL - Department of Labor
  • DES - Division of Enforcement Support
  • DFO - Division of Field Operations
  • DO - District Office
  • DOJ - Department of Justice
  • DRC - Division of Reporting Compliance
  • DS – District Supervisor
  • DTAI - Division of Technical Assistance and Inquiries
  • EBSA – Employee Benefits Security Administration
  • ERISA - Employee Retirement Income Security Act
  • FBI – Federal Bureau of Investigation
  • FDIC - Federal Deposit Insurance Corporation
  • FOIA - Freedom of Information Act
  • FRB - Board of Governors of the Federal Reserve System
  • HHS – Health and Human Services, Department of
  • HIPAA – Health Insurance Portability and Accountability Act
  • HMO – Health Maintenance Organization
  • IRC - Internal Revenue Code
  • Code - Internal Revenue Code
  • IRS - Internal Revenue Service
  • MEWA - Multiple Employer Welfare Arrangement
  • MHPA – Mental Health Parity Act
  • MHPAEA - Mental Health Parity and Addiction Equity Act
  • MOU – Memorandum of Understanding
  • NCUA - National Credit Union Administration
  • NO – National Office
  • OCA - Office of the Chief Accountant
  • OCC - Office of the Comptroller of the Currency
  • OE - Office of Enforcement
  • OED - Office of Exemption Determinations
  • OIG – Office of the Inspector General
  • OPM - Office of Personnel Management
  • OHPSCA – Office of Health Plan Standards and Compliance Assistance, EBSA
  • OLR – Office of Labor Racketeering
  • OOCR - Office of Organized Crime and Racketeering
  • OPA – Office of Participant Assistance, EBSA
  • OPM – Office of Personnel Management
  • OPPEM - Office of Program Planning, Evaluation and Management
  • ORI – Office of Regulations and Interpretations, EBSA
  • OTS - Office of Thrift Supervision
  • PA – Plan Administrator
  • PBGC - Pension Benefit Guaranty Corporation
  • PBSD – Plan Benefits Security Division, SOL
  • PHS – Public Health Service
  • PRA – Paperwork Reduction Act
  • PTE – Prohibited Transaction Exemption
  • PWBA – Pension and Welfare Benefits Administration
  • RD - Regional Director
  • RFPA - Right to Financial Privacy Act
  • RI - Report of Interview
  • RO - Regional Office
  • ROI - Report of Investigation
  • RSOL - Regional Office of the Solicitor
  • SBREFA – Small Business Regulatory Enforcement Fairness Act
  • SEC – Securities and Exchange Commission
  • Secretary - Secretary of Labor
  • SOL - Office of the Solicitor
  • SPD – Summary Plan Description
  • SSN – Social Security Number
  • TE/GE – Tax Exempt and Government Entities, IRS
  • USAO - U.S. Attorney's Office
  • UCC – Uniform Commercial Code
  • UST – U.S. Trustee’s Office
  • VC – Voluntary Compliance
  • VFCP – Voluntary Fiduciary Correction Program
  • WHCRA – Women’s Health and Cancer Rights Act
Scroll to Top
  • Topics
  • Workers
  • Employers and Advisers
  • Resources
  • Laws and Regulations
  • About
  • Contact Us
  • Español
United States Department of Labor
Employee Benefits Security Administration

An agency within the U.S. Department of Labor

200 Constitution Ave NW
Washington, DC 20210
1-866-4-USA-DOL

1-866-487-2365
www.dol.gov
Federal Government
  • White House
  • Coronavirus Resources
  • Disaster Recovery Assistance
  • DisasterAssistance.gov
  • USA.gov
  • Notification of EEO Violations
  • No Fear Act Data
  • U.S. Office of Special Counsel
Labor Department
  • About DOL
  • Guidance Search
  • Español
  • Office of Inspector General
  • Subscribe to the DOL Newsletter
  • Read the DOL Newsletter
  • Emergency Accountability Status Link
  • A to Z Index
About The Site
  • Freedom of Information Act
  • Disclaimers
  • Plug-Ins Used on DOL.gov
  • Accessibility Statement

Connect With DOL

Facebook Twitter Instagram Youtube Linkedin
Site Map Important Website Notices Privacy & Security Statement