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401(k) Custodial Contracts Must Be Disclosed, Judge Says
Bloomberg BNA
Feb. 11, 2016
"Considering an issue of first impression, Judge James Knoll Gardner of the U.S. District Court for the Eastern District of Pennsylvania held that a custodial agreement between a 401(k) plan and Nationwide Trust Co. qualified as a formal document under which the plan was established and operated. Although noting it was a 'close question,' Gardner said the custodial agreement was therefore subject to the statutory disclosure requirements of [ERISA]." [Askew v. R.L. Reppert, Inc., No. 11-cv-04003 (E.D. Penn. Feb. 5, 2016)]
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