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.

**2009**
Document Number	Subject	Issue
Field Assistance Bulletin 2009-02	Annual Reporting Requirements for 403(b) Plans	Guidance on transition relief from new requirements for IRC § 403(b) Plans for Form 5500 annual reporting of information on certain individual annuity contracts and mutual fund custodial accounts of current and former employees that were entered into before 2009 and for which the employer has no ongoing contribution obligation
Field Assistance Bulletin 2009-01	Defined Benefit Plan Annual Funding Notice - Pension Protection Act of 2006	Section 101(f) of the Employee Retirement Income Security Act (ERISA) sets forth requirements applicable to furnishing annual funding notices.

**2008**
Document Number	Subject	Issue
Field Assistance Bulletin 2008-04	Guidance Regarding ERISA Fidelity Bonding Requirements	Guidance concerning the application of ERISA's bonding requirements and the Pension Protection Act changes thereto.
Field Assistance Bulletin 2008-03	Guidance regarding Qualified Default Investment Alternatives (29 CFR § 2550.404c-5)	Guidance on recurring questions raised concerning the scope and meaning of various provisions of the final QDIA regulation.
Field Assistance Bulletin 2008-02	Wellness Program Analysis	What types of health promotion or disease prevention programs offered by a group health plan must comply with the Departments final wellness program regulations and how does a plan determine whether such a program is in compliance with the regulations?