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.

2012
Document Number Subject Issue
Field Assistance Bulletin
2012-02R
  • Fee Disclosure Guidance

This Bulletin supplements the participant-level disclosure regulation by providing guidance on some of the most frequently asked questions concerning the participant-level disclosure regulation and how it may be implemented. It also provides guidance concerning requirements of the 408(b)(2) regulation that relate to the participant-level disclosure regulation. This FAB supersedes FAB 2012-02.
Field Assistance Bulletin
2012-02
  • Fee Disclosure Guidance
  • 29 CFR § 2550.404a-5
  • 29 CFR § 2550.408b-2

This Bulletin supplements the participant-level disclosure regulation by providing guidance on some of the most frequently asked questions concerning the participant-level disclosure regulation and how it may be implemented. It also provides guidance concerning requirements of the 408(b)(2) regulation that relate to the participant-level disclosure regulation.
Field Assistance Bulletin
2012-01
  • Citing Apprenticeship and Training Plans for using Plan Assets for Graduation Ceremonies and Program Marketing

Guidance on when the use of plan assets by apprenticeship and training plans to pay for graduation ceremonies and for advertising expenses violates ERISA's exclusive purpose and fiduciary duty requirements.
2010
Document Number Subject Issue
Field Assistance Bulletin
2010-01
  • Annual Reporting and ERISA Coverage for 403(b) Plans

This FAB supplements Field Assistance Bulletin 2009-02 by responding to questions concerning the scope of and conditions for transition relief provided by FAB 2009-02. The FAB also responds to questions concerning the scope of the Department’s safe harbor regulation at 29 CFR 2510.3-2(f).

 
2009
Document Number Subject Issue
Field Assistance Bulletin
2009-03
  • Delivery of a Summary Prospectus in an ERISA Section 404(c) plan

May a plan fiduciary of a participant-directed individual account plan use a mutual fund’s Summary Prospectus, which has been provided to the plan under Rule 498 of the Securities Act of 1933, to satisfy its prospectus delivery obligations under the Department’s ERISA §404(c) regulations?