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9/27/2006: Text of Proposed Regs on Default Investment Alternatives in Participant-Directed Retirement Plans (PDF) (Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL])
20 pages. Excerpt: As part of the Pension Protection Act, section 404(c) of ERISA was amended to provide relief accorded by section 404(c)(1) to fiduciaries that invest participant assets in certain types of default investment alternatives in the absence of participant investment direction.... This relief ... is not contingent on a plan being an 'ERISA 404(c) plan' or otherwise meeting the requirements of the Department's regulations at 2550.404c–1.
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