"Although the bonding requirements generally apply to most ERISA retirement plans (and many funded welfare benefit plans), the ERISA bonding requirements do not apply to plans ... which are owner only, 'solo k', plans or to employee benefit plans that are completely unfunded ... [E]very person who 'handles funds or other property' of an employee benefit plan is required to be bonded unless covered by an ERISA exemption.... A person is deemed to be 'handling' funds or other property of a plan whenever his or her duties or activities could cause a loss of plan funds or property due to fraud or dishonesty, whether acting alone or in collusion with others.... [T]here is no conflict created if the plan pays for the ERISA Bond."  MORE >>