Technical Appendices

Default Investment Alternatives Under Participant-Directed Individual Account Plans Regulation

• Final Rule – This final regulation implements recent amendments to ERISA under which a participant of a plan will be deemed to have exercised control over assets in his account if, in the absence of investment directions from the participant, the plan invests in a qualified default investment alternative.

• PENSIM Analysis of Impact of Final Regulation on Defined-Contribution Default Investments – Martin R. Holmer, Policy Simulation Group, February 12, 2007 – This document describes the final regulatory impact analysis that incorporates analytical suggestions made by the reviewers, an update of economic and demographic assumptions, and an expansion in the scope of the analysis initiated by DOL.

• Final Estimates: PENSIM Analysis of Impact of Final Regulation on Defined-Contribution Default Investments – Martin R. Holmer, Policy Simulation Group, February 7, 2007 – Estimates used in Final Rule.

• Proposed Rule – This proposed regulation would implement recent amendments to ERISA under which a participant of a plan will be deemed to have exercised control over assets in his account if, in the absence of investment directions from the participant, the plan invests in a qualified default investment alternative.

• EBSA Automatic-Enrollment Impact Study: Final Results – Martin R. Holmer, Policy Simulation Group, January 31, 2006.

• PENSIM Analysis of Impact of Regulation on Defined-Contribution Default Investments – Martin R. Holmer, Policy Simulation Group, February 16, 2006.

• Peer Review – Completed pursuant to the OMB Final Information Quality Bulletin for Peer Review and cited in the Regulatory Impact Analysis included in the Proposed Rule – Annual Reporting and Disclosure.

Form 5500 Revision Regulation

• Final Rule - Annual Reporting and Disclosure – The final rules conform the Department's annual reporting regulations to the changes to the Form 5500 Annual Return/Report.

• Notice of Adoption of Forms Revisions – The Notice of Adoption of Forms Revisions describes changes to the Form 5500 Annual Return/Report for reporting years beginning on or after January 1, 2009, including a new Short Form 5500 (5500-SF) for eligible plans.

• Technical Appendix – Providing supporting documentation for the Regulatory Impact Analysis included in the Final Rule - Annual Reporting and Disclosure.

• Proposed Rule – Annual Reporting and Disclosure – The Proposed Rule would conform the Department's annual reporting regulations to the proposed changes to the Form 5500 Annual Return/Report.

• Notice of Proposed Forms Revisions – The Notice of Proposed Forms Revisions describes proposed changes to the Form 5500 Annual Return/Report for reporting years beginning on or after January 1, 2008, including a new Short Form 5500 (5500-SF) for eligible plans.

• Technical Appendix – Providing supporting documentation for the Regulatory Impact Analysis included in the Proposed Rule - Annual Reporting and Disclosure.

• Peer Review – Completed pursuant to the OMB Final Information Quality Bulletin for Peer Review and cited in the Regulatory Impact Analysis included in the Proposed Rule – Annual Reporting and Disclosure.

Reasonable Contract Or Arrangement Under ERISA Section 408(b)(2) – Fee Disclosure

• Proposed Rule – The proposed regulation requires disclosure of fee information and possible conflicts of interest to plan fiduciaries to assist them in assessing the "reasonableness" of certain service contracts or arrangements.

• Technical Appendix – Provides supporting documentation for the Regulatory Impact Analysis included in the proposed regulation.

• Proposed Class Exemption – Provides an exemption for plan fiduciaries that enter into service contracts or arrangements that are not "reasonable" due to a service provider's failure to provide disclosures as required by ERISA section 408(b)(2).