Guidance for fiduciaries under 29 CFR 2550.404a-4 regarding the selection and monitoring of annuity providers and contracts for benefit distributions from defined contribution plans.

Guidance under section 101(f) of ERISA relating to single-employer defined benefit plan annual funding notice requirements pursuant to the Highway and Transportation Funding Act of 2014 (HATFA), including a modified supplement to the model annual funding notice that plan administrators may use to comply with the requirements of section 101(f)(2)(D).

Guidance on the permissible use of plan assets by apprenticeship and training plans to pay expenses related to skills contests and competitions.
 

This Bulletin updates departmental guidance on how fiduciaries of terminated defined contribution plans can fulfill their obligations under ERISA to locate missing participants and properly distribute the participants’ account balances.

This Bulletin supplements the participant-level disclosure regulation by providing a temporary enforcement policy that will allow 401(k)-type plans to "re-set" the timing for the distribution of the comparative chart with investment-related information that they are required to furnish annually to plan participants. (with corrected citation)

Interim guidance under section 101(f) of ERISA relating to single-employer defined benefit plan annual funding notice requirements pursuant to the Moving Ahead for Progress in the 21st Century Act.