| 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
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| |
|
| 408 |
Statutory
Exemptions to Prohibited Transactions
|
| |
|
| 408(b)(1) |
Loans
to Plan Participants
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| |
|
| 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 |
|
