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Understanding a 401(k) Plan's Fiduciary Hierarchy Can Make It Easier for Employers to Meet Fiduciary Responsibilities
Employee Fiduciary Link to more items from this source
Dec. 16, 2015
"An org chart of this hierarchy can be found [in this article]. It includes both fiduciary and ministerial (non-fiduciary) roles.... Because employers have an ongoing responsibility to monitor their 401k providers -- to be sure providers are doing their job at a reasonable fee -- they hold the top positions in the fiduciary hierarchy. For this reason, employers should hire providers that are easy to monitor."

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