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.

**2015**
Document Number	Subject	Issue
Field Assistance Bulletin 2015-01	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).

**2014**
Document Number	Subject	Issue
Field Assistance Bulletin 2014-02	Supplemental FAQs on Apprenticeship and Training Plan Expenses - Skills Competitions	Guidance on the permissible use of plan assets by apprenticeship and training plans to pay expenses related to skills contests and competitions.
Field Assistance Bulletin 2014-01	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.

**2013**
Document Number	Subject	Issue
Field Assistance Bulletin 2013-02	Required Annual Fee Disclosure 29 CFR § 2550.404a-5	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)
Field Assistance Bulletin 2013-01	Defined Benefit Plan Annual Funding Notice - MAP-21	Interim guidance under section 101(f) of ERISA relating to single-employer defined benefit plan annual funding notice requirements pursuant to the Moving Ahead for Progress in the 21st Century Act.