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ERISA Individual Prohibited Transaction Exemptions: 2011 in Review (PDF)
Eversheds Sutherland, via JDSupra 
Jan. 6, 2012 "In 2011, [DOL] continued a fairly active program of issuing individual exemptions from the prohibited transaction rules of ERISA. These rules generally prohibit, among other things: Sale and lending transactions between (i) certain retirement and other plans specified in ERISA and/or the Internal Revenue Code and (ii) a 'party in interest' or 'disqualified person' to that plan; and Self-dealing or conflicted interests on the part of a plan 'fiduciary.'" |
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