"Pursuant to section 1460 of the Small Business Job Protection Act of 1996, section 401 of ERISA ... now provides that the [DOL] must issue regulations to: provide guidance for the purpose of determining, where an insurer issues one or more policies to or for the benefit of an employee benefit plan (and such policies are supported by assets of the insurer's general account), which assets held by the insurer (other than plan assets held in its separate accounts) constitute assets of the plan for purposes of Part 4 of Title I of ERISA and section 4975 of the Internal Revenue Code ... and provide guidance with respect to the application of Title I to the general account assets of insurers."  MORE >>