Retirement plan's asset/trust statements; what official regulations dictate that the statements must be in the name of the plan?

[Guest Enda80]

Retirement plan's asset/trust statements; what official regulations dictate that the statements must be in the name of the plan? I refer of course to an employer's retirement plan for his employees.

[J Simmons]

For specifics, look at DoL Regs §2550.403a-1(b)