Content Last Revised: 4/21/2006 ---DISCLAIMER---

Sec.	Name
2550.401c-1	Definition of "plan assets"-- insurance company general accounts.
2550.403a-1	Establishment of trust.
2550.403b-1	Exemptions from trust requirement.
2550.404a-1	Investment duties.
2550.404a-2	Safe harbor for automatic rollovers to individual retirement plans.
2550.404a-3	Safe harbor for distributions from terminated individual account plans.
2550.404b-1	Maintenance of the indicia of ownership of plan assets outside the jurisdiction of the district courts of the United States.
2550.404c-1	ERISA section 404(c) plans.
2550.407a-1	General rule for the acquisition and holding of employer securities and employer real property.
2550.407a-2	Limitation with respect to the acquisition of qualifying employer securities and qualifying employer real property.
2550.407d-5	Definition of the term ``qualifying employer security''.
2550.407d-6	Definition of the term ``employee stock ownership plan''.
2550.408b-1	General statutory exemption for loans to plan participants and beneficiaries who are parties in interest with respect to the plan.
2550.408b-2	General statutory exemption for services or office space.
2550.408b-3	Loans to Employee Stock Ownership Plans.
2550.408b-4	Statutory exemption for investments in deposits of banks or similar financial institutions.
2550.408b-6	Statutory exemption for ancillary services by a bank or similar financial institution.
2550.408c-2	Compensation for services.
2550.408e	Statutory exemption for acquisition or sale of qualifying employer securities and for acquisition, sale, or lease of qualifying employer real property.
2550.412-1	Temporary bonding requirements.

Authority: 29 U.S.C. 1135; and Secretary of Labor's Order No. 1- 2003, 68 FR 5374 (Feb. 3, 2003). Sec. 2550.401b-1 also issued under sec. 102, Reorganization Plan No. 4 of 1978, 43 FR 47713 (Oct. 17, 1978), 3 CFR, 1978 Comp. 332, effective Dec. 31, 1978, 44 FR 1065 (Jan. 3, 1978), 3 CFR, 1978 Comp. 332. Sec. 2550.401c-1 also issued under 29 U.S.C. 1101. Sec. 2550.404c-1 also issued under 29 U.S.C. 1104. Sec. 2550.407c-3 also issued under 29 U.S.C. 1107. Sec. 2550.404a-2 also issued under 26 U.S.C. 401 note (sec. 657, Pub. L. 107-16, 115 Stat. 38). Sec. 2550.408b-1 also issued under 29 U.S.C. 1108(b) (1) and sec. 102, Reorganization Plan No. 4 of 1978, 3 CFR, 1978 Comp. p. 332, effective Dec. 31, 1978, 44 FR 1065 (Jan. 3, 1978), and 3 CFR, 1978 Comp. 332. Sec. 2550.412-1 also issued under 29 U.S.C. 1112.