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Law and Background on Prohibited Transactions, Investment Advice, and Fiduciary Status with Respect to Retirement Plans, IRAs, HSAs and MSAs (PDF)
Joint Committee on Taxation [JCT], U.S. CongressLink to more items from this source
[Guidance Overview]
Sept. 29, 2015

62 pages. "The Subcommittee on Oversight of the Committee on Ways and Means of the House of Representatives has scheduled a public hearing on September 30, 2015, on the [DOL's] proposed fiduciary rule. This document ... provides a description of present law relating to prohibited transactions, investment advice, and fiduciary status with respect to retirement plans and individual accounts and data relating to such plans and accounts." [JCX-131-15, Sept. 28, 2015]

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