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Bulletin
2004-2
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?
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Bulletin 2004-1
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?
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Bulletin 2003-3
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?
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Bulletin 2003-2
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?
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Bulletin 2003-1
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?
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Bulletin 2002-3
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?
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Bulletin 2002-2
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?
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Bulletin 2002-1
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?
