Excerpt: This Article discusses recent governmental activity [by each of its three branches] regarding 401(k) plan fees. It begins by discussing three recent DOL initiatives governing the disclosure of plan fees: (1) the revision of Form 5500, and particularly Schedule C; (2) the proposed section 408(b)(2) regulations; and (3) the proposed section 404(a)/404(c) regulations. The Article then turns to the 401(k) plan fee litigation. Specifically, it discusses two leading decisions, Haddock v. Nationwide Financial Services and Hecker v. Deere, which represent opposite ends of the spectrum of judicial resolution of 401(k) plan fee disputes. Finally, the Article discusses recent legislative proposals to mandate greater disclosure of 401(k) plan fees.  MORE >>