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DOL Information Letter Addresses ERISA's Trust Requirement as Applied to Demutualizations
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Feb. 21, 2001
Excerpt: This is in response to your request for guidance from the Department of Labor (Department) regarding the alternatives available under the trust requirement of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) with respect to receipt by policyholders of demutualization proceeds belonging to an ERISA covered plan in connection with The Prudential Insurance Company of America's (Prudential) proposed plan of demutualization.
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