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GAO Report: Certain 401(k) Plan Investment Options and Practices That May Restrict Withdrawals Not Widely Understood
U.S. Government Accountability Office [GAO] 
Mar. 16, 2011
73 pages. "To ensure additional protection for plan participants, appropriate information for plan sponsors, and to better inform the study required by the Dodd-Frank Act, as it conducts its consultative analysis to assist the SEC and CFTC, Labor should also analyze stable value funds specifically in a 401(k) investment context to identify those situations or conditions that prevented plan sponsors from withdrawing from stable value funds, such as contract restrictions, and take appropriate regulatory steps to assist plan sponsors in fulfilling their fiduciary responsibilities." [GAO-11-291, published Mar. 10, 2011, released Mar. 16, 2011]
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