Field Assistance Bulletins

This memorandum sets forth EBSA’s enforcement priorities and guiding principles. It identifies four priority areas to ensure enforcement is fair, even-handed, responsive and focused.

This Bulletin provides guidance relating to the changes made to the annual funding notice requirements of section 101(f) of ERISA by the SECURE 2.0 Act of 2022.

Appendix 1 – Single-employer plan model | Appendix 2 – Multiemployer plan model

This Bulletin announces a temporary enforcement policy under ERISA section 404(a) applicable to small retirement benefit payments owed to missing participants or beneficiaries that a responsible plan fiduciary voluntarily decides to pay over to a state unclaimed property fund from an ongoing defined contribution or defined benefit pension plan.

Guidance on section 101(f) of ERISA annual funding notice requirements relating to multiemployer plans that receive special financial assistance under the American Rescue Plan Act, including model language.

This Bulletin announces a temporary enforcement policy regarding group health plan service provider disclosures required under ERISA section 408(b)(2)(B) and provides guidance in the form of Q&As as to good faith and reasonable interpretations of the statute.