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.

**2007**
Document Number	Subject	Issue
Field Assistance Bulletin 2007-03	Periodic Pension Benefit Statements for Non-Participant Directed Individual Account Plans
Field Assistance Bulletin 2007-02	ERISA Coverage Of IRC Section 403(b) Tax-Sheltered Annuity Programs	How do the Department of the Treasury/Internal Revenue Service regulations governing Internal Revenue Code § 403(b) tax-sheltered annuity programs affect the status of such programs under the Department of Labor's safe harbor regulation at 29 C.F.R. § 2510.3-2(f)?
Field Assistance Bulletin 2007-01	Statutory Exemption For Investment Advice	Section 3(21)(A)(ii) includes within the definition of fiduciary a person that renders investment advice for a fee or other compensation, direct or indirect, with respect to any moneys or other property of a plan, or has any authority or responsibility to do so.

**2006**
Document Number	Subject	Issue
Field Assistance Bulletin 2006-03	Periodic Pension Benefit Statements - Pension Protection Act of 2006	Interim guidance relating to individual benefit statements and notices of freedom to divest employer securities pursuant to the Pension Protection Act of 2006.
Field Assistance Bulletin 2006-02	Health Savings Accounts - ERISA Q&As	Guidance on recurring questions about ERISA coverage of health savings accounts (HSAs) and evolving practices in the offering of HSAs in the workplace.