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.
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.
Temporary Enforcement Policy On Fiduciary Duty Rule
This Bulletin announces a temporary enforcement policy related to the March 2, 2017, proposal to extend for sixty (60) days the applicability date of the final rule defining who is a “fiduciary” under ERISA and the Internal Revenue Code, and the applicability date of the related prohibited transaction exemptions.
ERISA's Annual Funding Notice Requirements Following the Highway and Transportation Funding Act of 2014
Guidance under section 101(f) of ERISA relating to single-employer defined benefit plan annual funding notice requirements pursuant to the Highway and Transportation Funding Act of 2014 (HATFA), including a modified supplement to the model annual funding notice that plan administrators may use to comply with the requirements of section 101(f)(2)(D).
Fiduciary Duties and Missing Participants in Terminated Defined Contribution Plans
This Bulletin updates departmental guidance on how fiduciaries of terminated defined contribution plans can fulfill their obligations under ERISA to locate missing participants and properly distribute the participants’ account balances.
This Bulletin supplements the participant-level disclosure regulation by providing a temporary enforcement policy that will allow 401(k)-type plans to "re-set" the timing for the distribution of the comparative chart with investment-related information that they are required to furnish annually to plan participants. (with corrected citation)