New DOL Disclosure Rules
Criminal Defense Lawyer July 24th. 2011, 3:46amThis outline summarizes two recently issued sets of DOL disclosure rules from the perspective of the employer/plan sponsor. The first set, issued under ERISA §408(b)(2), deals with disclosures that a “service provider” (“SP”) must make to the “responsible plan fiduciary”(“RPF”) in order to avoid a prohibited transaction. The second set, issued under ERISA §404(a), deals with disclosures that the plan administrator (“PA”) must make to participants in self-directed plans in order to avoid a breach of fiduciary duty.
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