Law and regulations

for Abandoned Plan Program

Abandoned Plan Program Federal Register Notice

  • Interim Final Rule

    This rulemaking amends the Abandoned Plan Program regulations that provide streamlined procedures for the termination of, and distribution of benefits from, individual account pension plans that have been abandoned by their sponsoring employers.

  • Federal Register Final Rule

    This document contains three final regulations under ERISA that facilitate the termination of, and distribution of benefits from, individual account pensioni plans that have been abandoned by their sponsoring.

  • Prohibited Transaction Exemption 2006-06 Amendment

    This document gives notice of an amendment to prohibited transaction exemption (PTE) 2006-06, a class exemption issues under the Employee Retirement Income Security Act of 1974 [ERISA]. The exemption permits a "qualified termination administrator" [QTA] of an individual account pension plan that has been abandoned by its sponsoring employer to select itself to provide services to the plan in connection with the plan's termination and pay itself fees for the services.

  • Distributions for Missing Non-Spouse Beneficiaries Final Rule

    This document contains an interim final rule amending regulations that provide guidance an a fiduciary safe harbor for the distribution of benefits on behalf of beneficiaries in terminated and abandoned individual account.

Class Exemption

  • 2007 Proposed Amendment

    This document contains a proposed amendment to Prohibited Transaction Exemption 2006-06 for services provided in connection with the termination of abandoned individual account.

  • 2006 Final Exemption

    Class exemption for services provided in connection with the termination of abandoned individual account.