Which ERISA plans, does the DOL require to be a trust ?

[Guest ETodd]

The ERISA laws cover many types of qualified retirement plans and many types

of welfare benefit plans.

So, which of those plans must have their assets in a trust ?

Can anyone site the DOL or ERISA reg which pertains to the "trust requirements" ?

[Guest eafredel]

ETodd,

The requirement for the establishment of a trust is contained in U. S. Department of Labor regulation 2550.403a-1. The exemptions to this requirement are set forth in regulation 2550.403b-1. Hope this is a useful starting point.

[david rigby]

http://www.dol.gov/dol/allcfr/ebsa/Title_29/Chapter_XXV.htm

[Guest eafredel]

ETodd,

You also should look at U. S. Department of Labor Technical Release 92-01. This release can be found at the same Department of Labor web site (you can get to it by putting ebsa in your internet browser) noted above (but under the heading Technical Releases).

As a practical matter, in non-collectively bargained situations in the private sector, the assets of most qualified retirement plans are held in trust. Most welfare plan assets are not held in trust since they either are provided through insurance contracts or are paid directly from the general assets of an employer. Of course, there are exceptions to these generalizations.