"The program must [assure] fiduciaries of terminating plans that participate in the program that: (1) the funds will be handled appropriately; (2) the account will be charged no more than reasonable fees; (3) the participant (once found) will be able to obtain an accounting of the manner in which their funds have been handled by the PBGC; and (4) the fiduciaries will not face significant administrative burdens. Once the program is established, the PBGC should encourage the [DOL] to issue guidance providing that fiduciaries of terminating plans that participate in the program are relieved of fiduciary liability for the amounts transferred to the PBGC. However, the PBGC should not delay the creation of the program for the issuance of this guidance.... [P]articipating in the program should be optional and should be in addition to any private sector arrangements that provide similar services."  MORE >>