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EBSA Proposes Amendment Requiring a Content Guide for Fee Disclosure to Plan Fiduciaries (PDF)
Ascensus Link to more items from this source
[Guidance Overview]
Mar. 13, 2014
"Page and/or section numbers or identifiers must be used to narrow down specific locations within the document(s). The proposed amendment notes that identifying a document section number is not meant as a safe harbor, and is acceptable only if it is sufficiently specific to enable plan fiduciaries to quickly and easily find the relevant information. If a guide is provided electronically, a hyper link to a specific document or contract is not sufficient to meet the proposed amendment standard, unless page and/or section numbers are also provided. Hyperlinks directly to the required information will satisfy the proposed amendment standard."

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