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ERISA and the 401(k) Plan Fiduciary -- May 2005 Article (PDF)
ALI-ABA via durig.com Link to more items from this source
June 12, 2006
43 pages. Excerpt: ERISA imposes certain obligations on the individuals or entities who are responsible for the administration and management of employee benefit plans such as 401(k) plans. The fiduciaries of a 401(k) plan are required to observe ERISA's 'Exclusive Benefit Rule' and its 'Prudent Man Rule,' .... A 401(k) plan fiduciary also must administer the plan in accordance with its terms and is subject to ERISA's co-fiduciary liability and prohibited transaction rules.

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