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Identifying Plan Fiduciaries Under ERISA Section 408(b)(2): A Must Ask Must Tell Protocol (PDF)
The Bureau of National Affairs, Inc. 
Mar. 24, 2011
A Fiduciary Acceptance and Acknowledgement form is a prudent part of a due diligence process to identify fiduciaries, their roles and their liability. By having this disclosure on file, service providers have the information they need to verify fiduciary status to meet their disclosure obligations.
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