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New DOL Guidance on ERISA Disclosure Requirements for Insurers
Deloitte 
Mar. 17, 2005
Excerpt: ERISA health and welfare benefit plans that provide benefits through insurance policies or contracts must include information about the related fees and commissions on their Form 5500 annual reports. But plan administrators must rely on insurers to provide this information, and a recent Department of Labor advisory opinion indicates some insurers may be underreporting commission and fee payments made to brokers and agents.
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