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New Proposed Disclosure Requirements for Retirement Plan Fees and Investment Expenses: Part II (PDF)
Holme Roberts & Owen LLP 
[Guidance Overview] Sept. 18, 2008
2 pages. Excerpt: The U.S. Department of Labor ('DOL') proposed ERISA 404(a) and (c) regulations would require disclosure in two main categories: plan information and investment information. The first part of this Alert discussed the onerous plan information disclosures. Here, we discuss the investment information disclosures. The DOL's new proposed regulations would require detailed disclosure of investment expenses in participant directed individual account plans like 401(k) plans and IRAs. Investment expense disclosures would be required upon eligibility, and at least annually, to each participant[.]
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