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Text of Final Class Exemption on Release of Claims and Extension of Credit as Part of Litigation (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Dec. 31, 2003
9 pages; Prohibited Transaction Exemption 2003-39. Excerpt: The exemption permits transactions engaged in by a plan, in connection with the settlement of litigation. This exemption was proposed in response to concerns raised by the pension community regarding the impact of ERISA's prohibited transaction provisions on the settlement of litigation by employee benefit plans with parties in interest.
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