Reference |
Topic |
|
Interagency
Agreement to Refer Violations of
ERISA to the Department of Labor
|
|
|
ERISA
(Statute)
|
|
|
§§ |
|
|
|
3 |
Definitions
(Selected)
|
|
|
206 |
[Excerpt]
Pledging by Participant of Vested
Interest
|
|
|
401 |
Coverage
|
|
|
402 |
Establishment
of Plan
|
|
|
403 |
Establishment
of Trust
|
|
|
404 |
Fiduciary
Duties
|
|
|
405 |
Co-Fiduciary
Liability
|
|
|
406 |
Prohibited
Transactions
|
|
|
407 |
Investment
in Sponsor Securities and Real
Estate
|
|
|
408 |
Statutory
Exemptions to Prohibited Transactions
|
|
|
408(b)(1) |
Loans
to Plan Participants
|
|
|
408(b)(2) |
Ancillary
Services
|
|
|
408(b)(3) |
Loans
to ESOPs
|
|
|
408(b)(4) |
Deposits
With Fiduciary Banks and Thrifts
|
|
|
408(b)(8) |
Collective
Investment Funds
|
|
|
408(c)(2) |
Fiduciary
Fees & Expenses
|
|
|
409 |
Liability
for Breach of Fiduciary Duty
|
|
|
410 |
Exculpatory
Provisions
|
|
|
411 |
Prohibition
Against Certain Persons Holding
Certain Positions
|
|
|
412 |
Bonding
of Fiduciaries
|
|
|
502 |
Civil
Money Penalties
|
|
|
|
Cross
References Between ERISA and Internal
Revenue Code
|
|
|
Summary
of ERISA Regulations, Opinions,
and Court Decisions
|
|
|
§§ |
|
|
|
3 |
Definitions
(Selected)
|
|
|
4 |
Plans
Covered
|
|
|
404 |
Fiduciary
Duties
|
|
|
405 |
Co-Fiduciary
Liability
|
|
|
406 |
Prohibited
Transactions
|
|
|
407 |
Investment
in Sponsor Securities and Real
Estate
|
|
|
408 |
Statutory
Exemptions to Prohibited Transactions
|
|
|
408(b)(1) |
Loans
to Plan Participants
|
|
|
408(b)(2) |
Ancillary
Services
|
|
|
408(b)(3) |
Loans
to ESOPs
|
|
|
408(b)(4) |
Deposits
With Fiduciary Banks and Thrifts
|
|
|
408(b)(5) |
Insurance
Company Fiduciaries
|
|
|
408(b)(7) |
Conversion
of Securities
|
|
|
408(b)(8) |
Collective
Investment Funds
|
|
|
408(c)(2) |
Fiduciary
Fees & Expenses
|
|
|
410 |
Exculpatory
Provisions
|
|
|
412 |
Bonding
of Fiduciaries
|
|
|
Internal
Revenue Code
|
|
|
§§ |
|
|
|
72(p) |
Loans
to Plan Participants Treated as
Distributions
|
|
|
72(p)-1 |
Loans
to Plan Participants Treated as
Distributions IRS Guidelines
|
|
|
408(h) |
Custodial
Accounts
|
|
|
408(m) |
Investment
in Collectibles by IRA and Self-Directed
Accounts
|
|
|
408(q) |
Deemed
Individual Retirement Accounts
|
|
|
409(e) |
Qualifications
for Tax Credit ESOPs Voting
Rights
|
|
|
417 |
Special
Rules for Survivor Annuity Requirements
|
|
|
4975 |
Tax
on Prohibited Transactions
|
|
|
Regulations
|
|
|
54.4975-11 |
IRS ESOP
Requirements
|
|
|
54.4975-12 |
IRS "Qualified
Employer Security" Defined
|
|
|
2510.3-101 |
DOL Plan
Assets (Pension and Welfare Benefits
Administration Regulation)
|
|
|
2520.103-5 |
DOL CIF
Reports to Plan Administrators
|
|
|
2550.404a-1 |
DOL Investment
Duties (Prudence Regulation)
|
|
|
2550.404b-1 |
DOL Indicia
of ownership
|
|
|
2550.404c-1 |
DOL ERISA
Section 404(c) Plans
|
|
|
2550.404c-5 |
DOL Default
Investment Alternatives Under Participant
Directed Individual Account Plans (306KB
PDF file - PDF Help) |
|
|
Employer
Securities and Real Property
|
|
|
2550.407a-1 |
DOL General
|
|
|
2550.407a-2 |
DOL Acquisition
|
|
|
2550.407d-5 |
DOL "Qualifying" Defined
|
|
|
2550.407d-6 |
DOL "Employee
Stock Ownership Plan" Defined
|
|
|
2550.408b-1 |
DOL Loans
to Plan Participants and Beneficiaries
|
|
|
2550.408b-2 |
DOL Services
or Office Space
|
|
|
2550.408b-3 |
DOL Loans
to ESOPs
|
|
|
2550.408b-4 |
DOL Investment
in Own-Bank Interest-Bearing Deposits
|
|
|
2550.408b-6 |
DOL Ancillary
Services by Banks
|
|
|
2550.408c-2 |
DOL Compensation
for Services
|
|
|
2550.408e |
DOL Qualifying
Employer Securities and Real Estate
|
|
|
2570.30
-.52 |
DOL Individual
and Class Prohibited Transaction
Exemption Requests (Replaces ERISA
Procedure 75-1)
|
|
|
|
|
IRS
Revenue Rulings
|
|
|
|
|
59-60 |
Valuation
of Non-Traded Assets
|
|
|
|
IRS
Rev Bulletin 2003-37
|
|
|
|
IRS
Revenue Procedure 2003-13 Deemed
IRAs
|
|
|
|
IRS
Revenue Ruling 2004-67-Roth & Deemed
IRA Group Trust Participation
|
|
|
|
IRS
Self Correction Program FAQ Guidance
|
|
|
|
IRS
Voluntary Compliance Program FAQ
Guidance
|
|
|
IRS
Interpretive Letter
|
|
|
EP:R:9 |
IRA
Annual Valuations: Partnership
Valuations, Inc.
|
|
|
PTE |
Prohibited
Transaction Class Exemptions
|
|
|
75-1 |
Securities
Transactions (67KB
PDF file - PDF Help)
Also See 86-128
|
|
|
|
|
77-3 |
Investment
in Mutual Funds by In-House Employee
Benefit Plans
|
|
|
77-4 |
Investment
in Mutual Funds advised by fiduciary
bank or affiliated with fiduciary
bank (proprietary mutual funds). |
|
|
80-26 |
Interest-free
loans (including overdrafts) between
plans and parties in interest.
|
|
|
80-51 |
Collective
Investment Funds [Replaced by PTE 91-38].
|
|
|
80-83 |
Investment
of plan assets in a securities
issue of plan sponsor used to reduce
debt at fiduciary bank or its affiliates.
|
|
|
81-6 |
Securities
lending between plans and banks,
broker-dealers, and government
securities dealers.
|
|
|
81-8 |
Covers
four types of short-term investments:
banker's acceptances, commercial
paper, repurchase agreements, and
certificates of deposit.
|
|
|
82-63 |
Securities
lending: permits payment of compensation
to fiduciary providing service.
|
|
|
82-87 |
Residential
Mortgage Loans. First- and second-lien
loans and participations on 1-to-4
family homes, townhouses, condominiums,
and cooperative apartments.
|
|
|
84-14 |
QPAM:
Qualified Professional Asset
Managers. Permits certain transactions
between independent QPAMs and
(1) parties in interest,
and (2) employers, subject
to conditions.
Amendment
to PTE-84-14 (80KB PDF file
- PDF Help)
|
|
|
86-128 |
Securities
Transactions With Broker-Dealers:
Permits use of affiliated brokers,
including for collective investment
funds.
|
|
|
91-38 |
Collective
Investment Funds [Formerly PTE 80-51].
|
|
|
91-55 |
Gold
Coins: American Eagle gold coins
permitted as IRA investment.
|
|
|
93-33 |
Receipt
of Services by IRA and Self-Retirement
Plan Beneficiaries [Formerly PTE 93-2] |
|
|
94-20 |
Foreign
exchange: use of fiduciary bank,
and its affiliates, to invest in
foreign exchange and foreign currency
options.
|
|
|
96-23 |
In-House
Professional Asset Managers |
|
|
97-11 |
Relationship
Brokerage (25KB
PDF file - PDF Help)
Amendment
#1 Amendment
#2 (28KB and 44KB
PDF files - PDF Help)
|
|
|
97-41 |
Collective
Investment Fund Conversions to
Mutual Funds
|
|
|
98-54 |
Foreign
Exchange Transactions Executed
Pursuant to Standing Instructions
|
|
|
2000-14 |
Temporary
Amendment to PTE 80-26 for Certain
Interest Free Loans
|
|
|
2002-12 |
Cross-Trading
of Securities (201KB
PDF file - PDF Help) |
|
|
2002-13 |
Amendment
to Clarify the Term "Plan" (42KB
PDF file - PDF Help) |
|
|
2002-51 |
Voluntary
Fiduciary Correction Program (58KB
PDF file - PDF Help)
Amendment
to 2002-51 (66KB
PDF file - PDF Help)
|
|
|
2003-39 |
Release
of Claims and Extenstions of Credit
in Connection with Litigation (72KB
PDF file - PDF Help) |
|
|
2004-16 |
Mandatory
Distributions (108KB
PDF file - PDF Help) |
|
|
2006-06 |
Abandoned
Individual Account Plans (116KB
PDF file - PDF Help) |
|
|
2006-16 |
Loans
of Securities by Plans (108KB
PDF file - PDF Help) |
|
|
IB |
Interpretive
Bulletins
|
|
|
75-2 |
Interpretive
Bulletins Relating to the Employee
Retirement Income Security Act
of 1974
|
|
|
75-3 |
Interpretive
bulletin relating to investments
by employee benefit plans in securities
of registered investment companies.
|
|
|
75-4 |
Interpretive
bulletin relating to indemnification
of fiduciaries |
|
|
75-6 |
Guidelines
for determining when a party in
interest with respect to an employee
benefit plan may receive an advance
for expenses to be incurred on
behalf of the plan without engaging
in a transaction prohibited by section 406 of the Employee Retirement Income
Security Act of 1974 |
|
|
75-8 |
Questions
and answers relating to fiduciary
responsibility under the Employee
Retirement Income Security Act
of 1974 |
|
|
94-1 |
ETIs:
Economically Targeted Investments
(Social Investing)
|
|
|
94-2 |
Proxy
Voting and Investment Policies
|
|
|
94-3 |
In-Kind
Contributions to Plans
|
|
|
95-1 |
Interpretive
bulletin relating to the fiduciary
standard under ERISA when selecting
an annuity provider |
|
|
96-1 |
Participant
Investment Education for 404(c)
Individual Account Plans
|
|
|
TB |
Technical
Bulletins
|
|
|
86-1 |
Soft
Dollars and Directed Commissions
for Securities Transactions
|
|
|
AO |
Advisory
Opinions/Individual Exemptions
|
|
|
77-46 |
Insured/Uninsured
Deposits: Indicates diversification
requirements do not apply to insured
deposits, and that uninsured deposits
will not violate diversification
requirements if depository bank's
assets are "diversified."
|
|
|
79-49 |
Own-bank
plans: Prohibits fee for fiduciary
services when bank acts as fiduciary
for own-bank plan.
|
|
|
80-OCC |
Own-bank
stock: Prohibits discretionary
purchases, sales, and retention
of stock of a fiduciary bank. Non-discretionary
purchases, sales, retention permitted.
Indicates discretionary purchases
and retention would be imprudent.
|
|
|
85-36 |
Loan(s)
that primarily generate jobs for
union members/employers.
|
|
|
86-FRB |
Cash
sweeps and related fees ("Plotkin
Letter").
|
|
|
88-2 |
Cash
sweeps for non-discretionary accounts
into non-affiliated mutual funds.
|
|
|
88-9 |
Own-bank
stock: Purchases of stock (including
treasury stock) of the fiduciary
bank (or its parent holding company)
by self-directed IRA accounts.
|
|
|
88-18 |
Self-directed
IRA account loans to a company
in which the grantor/customer has
a substantial interest.
|
|
|
88-28 |
Own-bank
stock: Purchases of an initial
public offering ("IPO")
of stock of the fiduciary bank
(or its parent holding company)
by self-directed IRA accounts by
a mutual savings bank converting
to a stock institution.
|
|
|
89-03 |
Self-directed
IRA account investments in stock
of the customer's employer, including
stock purchased directly from the
employer company.
|
|
|
92-23 |
Own-bank
stock: Permits non-discretionary
purchase and retention of own-bank
(or holding company) stock.
|
|
|
93-13 |
Mutual
funds, proprietary: Provides guidance
on how PTE 77-4 applies to
purchase of affiliated mutual funds.
|
|
|
93-24 |
Float
management involving demand deposit
accounts.
|
|
|
93-26 |
Mutual
funds, proprietary: Provides guidance
on applicability of PTE 77-4
to use of affiliated mutual funds
by IRA and Keogh accounts.
|
|
|
94-41A |
Escheating |
|
|
94-OCC |
Collective
investment funds conversions to
mutual funds.
|
|
|
96-OCC |
Investment
in derivatives.
|
|
|
97-15A |
Acceptance
of Mutual Fund 12b-1 Fees; Letter
to Frost National Bank; Discretionary
and Non-Discretionary Accounts.
|
|
|
97-16A |
Acceptance
of Mutual Fund 12b-1 Fees; Letter
to Aetna Life Insurance and Annuity
Company; Non-Discretionary Accounts.
|
|
|
98-06A |
Applicability
of PTE-97-4 and PTE 77-3 to Investment
of In-House Bank Employee Benefit
Plans into Proprietary Mutual Funds
|
|
|
1999-03A |
Purchase
of Mortgage-Backed Securities Representing
Interests in a Trust Fund for which
an Affliate of the Fiduciary Serves
as a Sub-Servicer |
|
|
1999-05A |
Application
of Plan Assets Regulation to Certain
Mortgage Pool Certificates Offered
by Freddie Mac |
|
|
1999-13A |
Treatment
of QDROs Believed to be Questionable |
|
|
2000-10A |
Whether
allowing the owner of an IRA to
direct the IRA to invest in a limited
partnership, in which relatives
and the IRA owner in his individual
capacity are partners, will violate
section 4975 of the Code |
|
|
2001-01A |
The
application of Title I of ERISA
to the payment by plans of expenses
relating to tax-qualification. See
hypothetical examples. (www.dol.gov)
|
|
|
2001-10A |
Application
of ERISA Secs. 408(b)(2) and 408(b)(6)
to the provision of trustee services
by Laurel Trust Company to two
defined benefit plans which it
sponsors and the payment by the
plans of trustee fees in connection
with those services |
|
|
2002-04A |
Application
of Sec. 408(e) of ERISA to certain
transactions between a plan and
various personal trusts and estates
sharing a common trustee with the
plan |
|
|
2002-05A |
Whether
the prohibition in PTE 77-4 (42
FR 18732, April 8, 1977) on sales
commission payments would apply
to commissions paid by a plan to
an independent broker who executes
the plan’s purchase or sale
of shares of open-end investment
companies registered under the
Investment Company Act of 1940
through a securities exchange |
|
|
2002-08A |
Whether
indemnification and limitation
of liability provisions in a plan's
service provider contract would
violate the fiduciary provisions
of ERISA |
|
|
2002-14A |
Guidance
concerning the selection of annuity
providers in connection with distributions
from defined contribution plans.
Specifically, the application of
specific requirements of Interpretive
Bulletin 95-1 |
|
|
2003-02A |
Regarding
the application of ERISA to the
provision of overdraft protection
services, including any inherent
extension of credit incident to
such services, by banks, whether
or not the bank exercises investment
discretion over plan assets |
|
|
2003-09A |
Whether
a trust company’s receipt
of 12b-1 and subtransfer fees from
mutual funds, the investment advisers
of which are affiliates of the
trust company, for services in
connection with investment by employee
benefit plans in the mutual funds,
would violate ERISA when the decision
to invest in such funds is made
by an employee benefit plan fiduciary
or participant who is independent
of the trust company and its affiliates |
|
|
2003-11A |
Whether
delivery of a Profile (as described
in Rule 498 under the Securities
Act of 1933) would satisfy the
prospectus delivery requirements
under ERISA section 404(c) regulations |
|
|
2003-15A |
Whether
a limited partnership in which
employee benefit plans invest would
be deemed a party in interest with
respect to the plans under section
3(14)(G) of ERISA where the plan
trustee would hold more than fifty
percent of the interests in the
limited partnership on behalf of
the plans |
|
|
2004-02A |
Time
and Order of Issuance of Domestic
Relations Orders |
|
|
2004-05A |
Whether
the execution of a securities transaction
between a plan and party in interest
through an alternative trading
system constitutes a prohibited
transaction under ERISA |
|
|
2004-07A |
Non-depository,
state chartered trust company that
is a wholly-owned subsidiary of
a bank holding company and is subject
to regular examination and supervision
by the Federal Reserve System,
is exempt from certain bonding
requirements in section 412 of
ERISA |
|
|
2004-09A |
Concerning
the application of the prohibited
transaction provisions under section
4975(c) of the IRC, to certain
contributions to health savings
accounts |
|
|
2005-04A |
Whether
a plan may invest in a mutual fund
when one of the plan's trustees
is the president, CEO, and significant
shareholder of the mutual fund's
investment advisor |
|
|
2005-09A |
Whether
in-kind investments in a bank collective
investment fund are covered by
ERISA section 408(b)(8), if the
stated conditions are met |
|
|
2006-01A |
Whether
a lease by a company (LLC) 49%
owned by an IRA to a company (S)
which is a disqualified person
with respect to that IRA is a prohibited
transaction where the manager of
the LLC is an officer of S. Whether
29 CFR 2509.75-2 makes the transaction
an indirect prohibited transaction
and whether it makes the transaction
a violation of the Internal Revenue
Code's exclusive benefit rule |
|
|
2006-06A |
Whether
the prohibition on the payment
of sales commissions in PTE 77-3
applies to the payment of 12b-1
Fees by a proprietary mutual fund
to an unrelated broker |
|
|
2006-08A |
Whether
a fiduciary of a defined benefit
plan may, consistent with the requirements
of section 404 of ERISA, consider
the liability obligations of the
plan and the risks associated with
such liability obligations in determining
a prudent investment strategy for
the plan |
|
|
2006-09A |
This
advisory opinion concludes that
a self-directed IRA‘s investment
in notes of a corporation, a majority
of whose stock is owned by the
son-in-law of the IRA owner, would
be a prohibited transaction under
the Internal Revenue Code |
|
|
2007-01A |
Whether
transactions between a broker-dealer
and a separate account managed
by a QPAM under a 401(k) plan fail
to satisfy section I(a) of PTE
84-14 where plan participants investing
in such account receive investment
allocation advice from a subsidiary
of the broker-dealer |
|
|
2007-02A |
Whether
the 10% test applicable to pooled
investment vehicles under the QPAM
class exemption (84-14) does not
require consideration of any underlying
plan investors in a pooled fund
investing in another pooled fund (47KB
PDF file - PDF Help) |
|
|
FAB |
DOL
Field Assistance Bulletins |
|
|
2002-01 |
ESOP
Refinance Transactions |
|
|
2002-02 |
Plan
Amendments Made by Multiemployer
Trustees |
|
|
2002-03 |
Disclosure
and Other Obligations Relating
to "Float" |
|
|
2003-01 |
Participant
Loans to Corporate Directors and
Officers |
|
|
2003-02 |
Application
of Participant Contribution Requirements
to Multiemployer Defined Contribution
Pension Plans |
|
|
2003-03 |
Allocation
of Expenses in a Defined Contribution
Plan |
|
|
2004-01 |
Health
Savings Accounts |
|
|
2004-02 |
Fiduciary
Duties and Missing Participants
in Terminated Defined Contribution
Plans |
|
|
2004-03 |
Fiduciary
Responsibilities of Directed Trustees |
|
|
2006-01 |
The
Distribution to Plans of Settlement
Proceeds Relating to Late Trading
and Market Timing |
|
|
2006-02 |
Health
Savings Accounts - Q&As |
|
|
2006-03 |
Periodic
Benefit Statements - Pension Protection
Act of 2006 |
|
|
2007-01 |
Statutory
Exemption for Investment Advice |
|
|
2007-02 |
ERISA
Coverage of IRC§403(b) Tax-Sheltered
Annuity Programs |
|
|
2007-03 |
Periodic
Pension Benefit Statements For
Non-Participant Directed Individual
Account Plans |
|
|
2007-04 |
Supplemental
health insurance coverage as excepted
benefits under HIPAA and related
legislation excepted benefits under
sections 732(c)(3) and 733(c)(4)
of ERISA? |
|
|
2008-01 |
Fiduciary
Responsibility for Collection of
Delinquent Contributions |
|
|
DOL
Interpretive Letter
|
|
|
|
Receipt
of Fees from Mutual Fund Distributors
and Investment Advisors
|
|
|
ERISA
Procedures
|
|
|
76-1 |
Advisory
Opinion Requests: Establishes procedures
for requesting ERISA opinions from
Labor Department. |
|
|
|
Voluntary
Correction Programs
|
|
|
|
Voluntary
Fiduciary Correction Program FAQs
|
|
|
|
Participant
Notice Voluntary Correction Program
|
|
|
|
Prohibited
Transaction Class Exemption 2002-51
|
|
|
Publications
|
|
|
794 |
IRS
Determination Letters
|
|
|
|
Example
Determination Letter
|
|
|
|
US
Treasury Notice 2004-8 - Abusive
Roth IRA Transaction
|
|
|
Miscellaneous
Laws |
|
|
|
Pension
Protection Act of 2006 |
|
|
|
Economic
Growth and Tax Relief Reconciliation
Act of 2001 |
|
|
|
Tax
Relief and Health Care Act of 2006 |
|
|
|
Medicare
Prescription Drug Improvement Act
of 2003 |
|
|