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5/24/2018: What Expenses Can We Pay from Plan Assets? (Drinker Biddle)
"What does the plan document say about using plan assets to pay for reasonable plan administrative expenses? ... Is the expense a 'settlor' expense or a 'fiduciary' expense? ... Is the expense prudent? Is the amount reasonable? ... When can plan assets be used to pay for plan amendments? ... Must plan administrative expenses be allocated to participant accounts on a pro rata basis? ... Can a plan sponsor be reimbursed from the plan for paying plan administrative expenses? ... Is there a correction program available to address an error related to the payment of expenses from plan assets?"
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