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2 pages. Excerpt: On Friday, April 7th, 2006, DOL published ... a final amendment to PTE 80-26, the class exemption covering interest-free loans from parties in interest to employee benefit plans. See 71 Fed. Reg. 17917 (Apr. 7, 2006). This exemption provides relief from the provisions of section 406(a)(1)(B) and (D) and 406(b)(2) for a loan by a party in interest (such as the employer or a service provider) to a plan if, among other conditions, no interest or fee is charged.
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