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DOL's Enforcement Guidelines for Gifts and Entertainment Provided to Plan Fiduciaries (PDF)
Eversheds Sutherland, via Lexology Link to more items from this source
[Guidance Overview]
Aug. 8, 2008

2 pages. Excerpt: The Department of Labor has added to its enforcement manual a new section providing guidelines to its investigators with respect to gifts and entertainment provided to fiduciaries of plans regulated by ERISA. The new text is paragraph 12 of the Fiduciary Investigations Program section of the manual. The guidelines contemplate that a plan fiduciary's acceptance, from a party dealing with the plan, of meals, gifts, entertainment or expenses associated with educational conferences is a possible fiduciary violation.

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