Enforcement Manual

Authority and Coordination

• Investigative Authority

• Relationship with the Division of Investigations

• Relationship with IRS

• Relationship with OIG/Office of Labor Racketeering

• Relationship with Federal Financial Agencies and other Regulatory Agencies

• Auxiliary Investigations

Administrative Procedures

• Release of Information

• Files, Indexing, Case Assignment and Control

Investigative Procedures

• Complaints and Inquiries

• Conducting and Documenting Interviews

• Collection and Preservation of Evidence

• Administrative Subpoenas

• Voluntary Compliance Guidelines

• Civil Penalties

Enforcement Programs

• Participants' Rights

• Prohibited Persons

• Fiduciary Investigations

• Criminal Investigations

• Targeting and Limited Reviews

Forms

Statement of Purpose

This Manual is published solely for the internal administrative use of the Employee Benefits Security Administration in order to provide guidance to Employee Benefits Security Administration employees. The policies and procedures stated in this Manual are solely within the discretion of Employee Benefits Security Administration and shall not restrict or limit in any way Employee Benefits Security Administration's discretion in carrying out the enforcement responsibilities imposed on the Secretary of Labor by the Employee Retirement Income Security Act. Nothing in this Manual shall confer on any person or entity, including one who is the subject of a Employee Benefits Security Administration investigation or enforcement action, a right to rely on any policy or procedure stated herein, or otherwise create any other substantive or procedural rights.

Description of Employee Benefits Security Administration

Employee Benefits Security Administration is an agency within the Department of Labor that administers and enforces the provisions of Title I of the Employee Retirement Income Security Act, the Act which established fiduciary and other standards for employee benefit plans sponsored by private-sector employers. Employee Benefits Security Administration is directed by an Assistant Secretary who is appointed by the President and who reports directly to the Secretary of Labor. Employee Benefits Security Administration headquarters are located in Washington, D.C. and its enforcement activities are conducted primarily in Employee Benefits Security Administration field offices located in 15 cities throughout the United States. There are over 300 investigators and auditors working out of the field offices, all of whom are highly skilled professionals. Many are lawyers or Certified Public Accountant's and others have advanced degrees in business and finance. Field office activities are supported by the Office of Enforcement in Employee Benefits Security Administration's national office.

Employee Benefits Security Administration shares responsibility with the Internal Revenue Service and the Pension Benefit Guaranty Corporation for the administration and enforcement of the provisions of ERISA, which are designed to provide protection and guarantees for participants and beneficiaries in employee benefit plans sponsored by private-sector employers. Under ERISA, the Secretary of Labor is responsible for protecting the rights and financial security of more that 50 million employee benefit plan participants and beneficiaries and for assuring the integrity and effective management of the private pension and welfare benefit system. Employee Benefits Security Administration has enforcement authority over employee benefit plans covering workers in such diverse industries as communications, retailing, shipping, insurance, real estate and financial services. Employee benefit plans invest in a variety of investment vehicles, including securities, real estate, and debt instruments. Individuals and companies who provide services to employee benefit plans, such as investment advisors, trust departments, insurance companies, consultants and others, also come within the jurisdiction of Employee Benefits Security Administration's enforcement program.

In carrying out its enforcement responsibilities, Employee Benefits Security Administration conducts a wide range of activities, including civil and criminal investigations, to determine whether the provisions of ERISA and of the sections of Title 18, as they relate to employee benefit plans, have been violated. The Employee Benefits Security Administration field offices also provide assistance to plan participants and beneficiaries regarding their plan benefits.

Acronyms and Abbreviations

Changes to the Enforcement Manual

Relationship with Internal Revenue Service - Paragraph 31.d was amended to update a Employee Benefits Security Administration Order reference and to include a reference to Chapter 20, Paragraph 7.d.2) (March 1999)

Release of Information - Paragraph 7.d.2) expanded the description of maintenance of information obtained from the IRS. (March 1999)

Subpoenas - Paragraph 6.a was revised to reflect Employee Benefits Security Administration Order 98-02 which authorizes the Regional Director to delegate signature authority on administrative subpoenas. (March 1999)

Voluntary Compliance - Paragraph 16 was added to describe the requirements of the Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA) and the Field Office’s related responsibilities. (March 1999)

Language added to address changes in the IRS excise tax. (March 1999) Provision added to include SBREFA Notice as an Enclosure. Footnote added to explain when SBREFA Notice is appropriate. (March 1999)

Provision added to include SBREFA Notice as an Enclosure. (March 1999) Footnote added to explain when SBREFA Notice is appropriate. (March 1999)

Language added to address changes in the IRS excise tax. (March 1999) Provision added to include SBREFA Notice as an Enclosure. Footnote added to explain when SBREFA Notice is appropriate. (March 1999)

Language added to address changes in the IRS excise tax. Provision added to include SBREFA Notice as an Enclosure. Footnote added to explain when SBREFA Notice is appropriate. (March 1999)

Language added to address changes in the IRS excise tax. Provision added to include SBREFA Notice as an Enclosure. Footnote added to explain when SBREFA Notice is appropriate. (March 1999)

Participants' Rights - Paragraph 14 was added to describe the requirements of the SBREFA and the Field Office’s related responsibilities. (March 1999)

Provision added to include SBREFA Notice as an Enclosure. Footnote added to explain when SBREFA Notice is appropriate. (March 1999)

Prohibited Persons - The entire chapter was substantially modified to describe coordination between the Regional Solicitors and PBSD and to clarify changes in applying for ERISA section 411 waivers as a result of the Comprehensive Crime Control Act of 1984. No changes were made to the accompanying figures. (March 1999)

Fiduciary Investigations - Paragraph 24 was added to describe the requirements of the SBREFA and the Field Office’s related responsibilities. (March 1999)

Reporting and Disclosure Checklist modified in Paragraph B. Summary Plan Description and in Paragraph C. Material Modifications to reflect that Summary Plan Descriptions and Material Modifications do not have to be filed with DOL effective 08/05/97. (March 1999)

Targeting and Limited Reviews - Paragraph 14 was added to describe the requirements of the SBREFA and the Field Office’s related responsibilities. (March 1999)

Reporting and Disclosure Checklist modified in Paragraph III.A. to reflect that Summary Plan Descriptions and Material Modifications do not have to be filed with DOL effective 08/05/97. (March 1999)

Provision added to include SBREFA Notice as an Enclosure. Footnote added to explain when SBREFA Notice is appropriate. (March 1999)

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