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Sarbanes Oxley Notice for Governmental Plan


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Guest cpmooney
Posted

Can anyone confirm whether a governmental plan is required to send out a Sarbanes Oxley Notice? If they are not required, where is a place I can reference the ruling?

  • 4 weeks later...
Posted

The blackout notice is a requirement under Title I of ERISA (see §101(i) as added by the Sarbanes Oxley Act).

ERISA §4(b)(1) provides that governmental plans are exempt from Title 1 of ERISA.

Governmental plans are defined in ERISA §3(32).

Laura

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