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Text of Final Reg on Fiduciary Duty Safe Harbor for Automatic Rollovers to IRAs by Plans (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]Link to more items from this source
[Official Guidance]
Sept. 28, 2004
13 pages. Excerpt: This document contains a final regulation that establishes a safe harbor pursuant to which a fiduciary of a pension plan subject to Title I of the [ERISA], will be deemed to have satisfied his or her fiduciary responsibilities in connection with automatic rollovers of certain mandatory distributions to individual retirement plans.... This final regulation is effective March 28, 2005.

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