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GAO Report: Additional Changes Could Improve Private Sector Employee Benefit Plan Financial Reporting
U.S. Government Accountability Office [GAO] 
Dec. 8, 2009
32 pages. "GAO recommends that [DOL] [1] provide additional guidance and require all indirect compensation be disclosed on the Schedule C, [2] coordinate the implementation of its new Form 5500 requirements with the publication of its 408(b)(2) regulation, and [3] require that asset-based fees be explicitly reported. Labor generally agreed with GAO's recommendations, although the agency proposes evaluating the data after reporting begins to determine how best to address indirect compensation." [GAO-10-54, published Nov. 5, 2009, released Dec. 7, 2009]
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