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PWBA Issues Guidance on Refinancing ESOP Loans
Deloitte & Touche Human Capital Advisory Services Link to more items from this source
Nov. 5, 2002
Excerpt: An ERISA fiduciary's obligations with respect to deciding whether to refinance an ESOP securities acquisition loan is the subject of the Pension and Welfare Benefits Administration's first Field Assistance Bulletin ... The Internal Revenue Service has addressed many of the tax issues, including the Internal Revenue Code's prohibited transactions provisions, in a series of private letter rulings.... FAB 2002-1 is the PWBA's first public guidance on the relevant ERISA issues.

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