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404c: What You Think You See May Not Be What You Get
PLANSPONSOR; free registration may be required Link to more items from this source
May 22, 2006
Excerpt: Next to the prudent man rule, 404(c) is perhaps the most discussed -- and perhaps least understood -- provision in ERISA. Does 404(c) offer mythical hope or magical protection for fiduciaries? As you might suspect, it is some of both: Read on. First, if the conditions for 404(c) protection are satisfied, it is a defense to some, but only some, claims of fiduciary breach in participant-directed plans, like 401(k)s and 403(b)s.

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