Field Assistance Bulletins

Field Assistance Bulletins (or FABs) are written by the Office of Regulations and Interpretations to the Director of Enforcement and Regional Directors to provide guidance in response to questions that have arisen in field operations. FABs may also include transition enforcement relief that permits employers, plan officials, service providers and others time to respond to new laws or regulations.

2019
Document Number Subject Issue
Field Assistance Bulletin
2019-01
  • Annual Reporting Requirements for Multiple Employer Plans Subject to ERISA Section 103(g)

This Bulletin announces transition relief for annual reporting civil penalties for 2017 and prior year Forms 5500 or 5500-SF.

2018
Document Number Subject Issue
Field Assistance Bulletin
2018-02
  • Temporary Enforcement Policy on Prohibited Transactions Rules Applicable to Investment Advice Fiduciaries

This Bulletin announces a temporary enforcement policy on prohibited transaction rules applicable to investment advice fiduciaries.

Field Assistance Bulletin
2018-01
  • Interpretive Bulletins 2016-01 and 2015-01

Guidance on  the fiduciary standards under ERISA relating to proxy voting and shareholder engagement activities, and consideration of “economically targeted investments.”.

2017
Document Number Subject Issue
Field Assistance Bulletin
2017-03
  • Enforcement Policy on Arbitration Limitation in the Best Interest Contract Exemption and Principal Transactions Exemption

This Bulletin announces an enforcement policy on the arbitration limitation in certain prohibited transaction exemptions related to the final rule defining who is a “fiduciary” under ERISA and the Internal Revenue Code.

Field Assistance Bulletin
2017-02
  • Temporary Enforcement Policy on Fiduciary Duty Rule

This Bulletin announces a temporary enforcement policy related to the final rule defining who is a “fiduciary” under ERISA and the Internal Revenue Code, and the related prohibited transaction exemptions.