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Text of Interim Final 408(b)(2) Regs on Disclosure of Investment Fees (Federal Register Typeset Version) (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
[Official Guidance] July 16, 2010
40 pages. To become effective on July 16, 2011 (i.e., next year). Excerpt: This document contains an interim final regulation under [ERISA] requiring that certain service providers to employee pension benefit plans disclose information to assist plan fiduciaries in assessing the reasonableness of contracts or arrangements, including the reasonableness of the service providers' compensation and potential conflicts of interest that may affect the service providers' performance. These disclosure requirements are established as part of a statutory exemption from ERISA's prohibited transaction provisions. This regulation will affect employee pension benefit plan sponsors and fiduciaries and certain service providers to such plans.
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