Field
Assistance Bulletin 2009-01
Subject: Defined Benefit Plan Annual Funding Notice - Pension Protection Act of 2006
Issue: Interim guidance under section 101(f) of ERISA relating to defined benefit plan annual funding notice requirements pursuant to the Pension Protection act of 2006.
2008
Field
Assistance Bulletin 2008-04
Subject: Guidance Regarding ERISA Fidelity Bonding Requirements
Issue: Guidance concerning the application of ERISA's bonding requirements and the Pension Protection Act changes thereto.
Field
Assistance Bulletin 2008-03
Subject: Guidance Regarding Qualified Default Investment Alternatives (29 CFR § 2550.404c-5)
Issue: Guidance on recurring questions raised concerning the scope and meaning of various provisions of the final QDIA regulation.
Field
Assistance Bulletin 2008-02
Subject: Wellness Program Analysis
Issue: What types of health promotion or disease prevention programs
offered by a group health plan must comply with the Department’s
final wellness program regulations and how does a plan determine
whether such a program is in compliance with the regulations?
Field Assistance Bulletin
2008-01
Subject: Fiduciary Responsibility for Collection of Delinquent
Contributions
Issue: What are the responsibilities of named fiduciaries and
trustees of ERISA-covered plans for the collection of delinquent
employer and employee contributions?
2007
Field Assistance Bulletin
2007-04
Subject: Supplemental health insurance coverage as excepted benefits
under HIPAA and related legislation
Issue: What are the circumstances under which supplemental health insurance
coverage satisfies the requirements for excepted benefits under sections
732(c)(3) and 733(c)(4) of ERISA?
Field Assistance Bulletin
2007-03
Subject: Periodic Pension Benefit Statements For Non-Participant Directed Individual Account Plans
Field Assistance Bulletin
2007-02
Subject: ERISA Coverage Of IRC § 403(b)
Tax-Sheltered Annuity Programs
Issue: How do the Department of the Treasury/Internal
Revenue Service regulations governing Internal Revenue Code § 403(b)
tax-sheltered annuity programs affect the status of such programs under
the Department of Labor's safe harbor regulation at 29 C.F.R. §
2510.3-2(f)?
Field Assistance Bulletin
2007-01
Subject: Statutory Exemption For Investment Advice
Issue: Guidance relating to the investment advice provisions of the Pension Protection Act of 2006.
2006
Field Assistance Bulletin
2006-03
Subject: Periodic Pension Benefit Statements - Pension
Protection Act of 2006
Issue: Interim guidance relating to
individual benefit statements and notices of freedom to divest
employer securities pursuant to the Pension Protection Act of 2006.
Field Assistance Bulletin
2006-02
Subject: Health Savings Accounts - ERISA Q&As
Issue: Guidance on recurring questions about ERISA coverage of health savings accounts (HSAs) and evolving practices in the offering of HSAs in the workplace.
Field Assistance Bulletin
2006-01
Subject: The distribution to plans of settlement
proceeds relating to late trading and market-timing
Issue: What are the duties and responsibilities under ERISA of independent
distribution consultants (IDCs), plan service-providers and fiduciaries
with respect to the allocation and distribution of mutual fund settlement
proceeds to plans and plan participants?
2004
Field Assistance Bulletin
2004-03 Subject: Fiduciary Responsibilities of
Directed Trustees
Issue: In the context of publicly traded securities, what are the
fiduciary responsibilities of a directed trustee?
Field Assistance Bulletin
2004-02 Subject: Fiduciary Duties and Missing
Participants in Terminated Defined Contribution Plans Issue: What
does a plan fiduciary need to do in order to fulfill its fiduciary
obligations under ERISA with respect to: (1) locating a missing
participant of a terminated defined contribution plan; and (2)
distributing an account balance when efforts to communicate with a
missing participant fail to secure a distribution election?
Field Assistance Bulletin
2004-01 Subject: Health Savings Accounts Issue: Whether Health Savings Accounts established
in connection with employment-based group health plans constitute "employee
welfare benefit plans" for purposes of Title I of ERISA?
2003
Field Assistance Bulletin
2003-03 Subject: Allocation of Expenses in a Defined Contribution Plan
Issue: What rules apply to how expenses are allocated among plan
participants in a defined contribution pension plan?
Field Assistance Bulletin
2003-02 Subject: Application of Participant Contribution Requirements to Multiemployer Defined
Contribution Pension Plans
Issue: In the context of a multiemployer defined
contribution pension plan, to what extent may collective bargaining, employer
participation and similar agreements be taken into account in determining when
participant contributions can reasonably be segregated from the general assets
of participating employers?
Field Assistance Bulletin
2003-01 Subject: Participant Loans to Corporate Directors and Officers
Issue: May a plan administrator deny participant loans to directors and executive officers of the
sponsoring employer of the plan on the basis that such loans may violate
Section 13(k) of the Securities Exchange Act of 1934 without contravening the
requirement of section 408(b)(1) of ERISA that loans be made available to all
participants on a reasonably equivalent basis?
2002
Field Assistance Bulletin
2002-03 Subject: Disclosure and other Obligations Relating to Float
Issue: What does a fiduciary need to consider in evaluating the reasonableness of an
agreement under which the service provider will be retaining float
and what information is a service provider required to disclose to plan
fiduciaries with respect to such arrangements in order to avoid engaging in a
prohibited transaction?
Field Assistance Bulletin
2002-02 Subject: Plan Amendments Made by Multiemployer Plan Trustees
Issue: Were the trustees of
two related multiemployer plans subject to ERISA's fiduciary standards when
they amended the plan's trust agreement?
Field Assistance Bulletin
2002-01 Subject: ESOP Refinancing Transactions
Issue: What are the obligations of a fiduciary
under sections 404(a) and 408(b)(3) of ERISA in connection with the refinancing
of an exempt ESOP loan?